On September 1, 2002, about 1000 eastern daylight time, a Cessna 152, N68414, registered to and operated by Comair Aviation Academy as a Title 14 CFR Part 91 instructional flight, veered off the runway during takeoff at Orlando Sanford Airport, Sanford, Florida. Visual meteorological conditions prevailed, and no flight plan was filed. The student-rated pilot was not injured, and the airplane incurred substantial damage. The flight was originating at the time of the accident. According to the student, it was his first solo flight, and he had made an uneventful approach and landing. He said he was reconfiguring the airplane for takeoff following the touch-and-go landing, and as he applied takeoff power the airplane veered to the left of the runway centerline, into the grass and subsequently into a shallow ditch where the ground had been wet after much rain. The nosewheel dug into the soft ground and the airplane flipped over onto its back, incurring damage to the wings and fuselage. Prior to the accident, there had been no mechanical failures or malfunction to the aircraft or any of its systems.