IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION,

et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

FIFTH SUPPLEMENTAL AFFIDAVIT OF RICHARD M. CIERI IN SUPPORT OF THE DEBTORS APPLICATION FOR AN ORDER AUTHORIZING THE EMPLOYMENT OF KIRKLAND & ELLIS LLP AS ATTORNEYS FOR THE DEBTORS STATE OF ILLINOIS COUNTY OF COOK ) ) ss: )

I, Richard M. Cieri, being duly sworn, state the following under penalty of perjury. 1. I am a partner of Kirkland & Ellis LLP (K&E), located at 153 East 53rd

Street, New York, New York 10022. I am admitted to practice in the Southern District of New
1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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0555927060622000000000002

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York and the Northern District of Ohio. On May 17, 2005, I was admitted to practice pro hac vice before the United States Bankruptcy Court for the Eastern District of Michigan, Southern Division. There are no disciplinary proceedings pending against me. 2. On May 17, 2005, the Debtors filed with this Court the Debtors'

Application for an Order Authorizing the Employment and Retention of Kirkland & Ellis LLP as Attorneys for the Debtors (the Application).2 3. On May 17, 2005, K&E filed with this Court the Affidavit of Richard M.

Cieri in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors in Possession (the Original Affidavit). 4. On May 24, 2005, K&E filed with this Court the First Supplemental

Affidavit of Ray C. Schrock in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors (the First Supplemental Affidavit). 5. No. 138]. 6. On July 18, 2005, K&E filed with this Court the Second Supplemental The Application was approved by this Court on May 26, 2005 [Docket

Affidavit of Ray C. Schrock in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors (the Second Supplemental Affidavit). 7. On October 13, 2005, K&E filed with this Court the Third Supplemental

Affidavit of Ray C. Schrock in Support of the Debtors Application for an Order Authorizing the

Capitalized terms not defined herein shall have the meaning set forth in the Application.

Employment of Kirkland & Ellis LLP as Attorneys for the Debtors (the Third Supplemental Affidavit). 8. On March 30, 2006, K&E filed with this Court the Fourth Supplemental

Affidavit of Richard M. Cieri in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors (the Fourth Supplemental Affidavit, and collectively with the Original Affidavit, the First Supplemental Affidavit, the Second Supplemental Affidavit and the Third Supplemental Affidavit, the Prior Affidavits). 9. I submit this Fifth Supplemental Affidavit in connection with the

Application to provide additional disclosure required under Bankruptcy Rules 2014(a) and 2016(b). Unless otherwise stated in this Fifth Supplemental Affidavit, I have personal knowledge of the facts set forth herein. 10. None of the additional representations described herein are materially

adverse to the interests of the Debtors estates. 11. As stated in the Prior Affidavits, K&E continues to learn of parties who

have or may have had relationships to the Debtors. K&E will file additional supplemental affidavits as required by Bankruptcy Rule 2014(a) as K&E learns of such parties and K&E effects a conflicts search of such parties. Additional Disclosures 12. Additional parties that have been identified to be searched in K&E's

electronic database of clients and entities with other connections to K&E are listed on Exhibit A to this Fifth Supplemental Affidavit.

13.

Listed on Exhibit B3 are the results of K&Es conflicts searches of the

entities listed on Exhibit A. 14. previously searched. 15. Based on the conflicts search conducted to date and described herein, to In addition, Exhibit B includes updated search results of parties that were

the best of my knowledge, neither K&E nor any partner, of counsel or associate thereof have any connection with the Debtors, their creditors or any other parties in interest, their respective attorneys and accountants, the United States trustee or any person employed in the Office of the United States Trustee, except as disclosed or otherwise described below, in the Prior Affidavits or in the Application. Specific Disclosures 16. As set forth below and in the attached exhibits, K&E represents certain of

the Debtors creditors, equity security holders and other parties in interest in matters unrelated to the Debtors and these chapter 11 cases. None of the representations described herein are materially adverse to the interests of the Debtors estates or any class of creditors or equity security holders thereof. 17. As disclosed in Exhibit B, K&E currently represents Lazard, Freres & Co.

(Lazard). Lazard serves the Debtors as a professional in connection with the Debtors chapter 11 cases. K&Es representation of Lazard concerns matters unrelated to the Debtors and these chapter 11 cases.
3

On Exhibit B, the term "current client" means a client to whom time was posted in the 12 months before the Petition Date. On Exhibit B, the term "former client" means a client for whom time was posted between 36 and 12 months before the Petition Date. On Exhibit B, the term "closed client" means a client for whom time was posted in the 36 months before the Petition Date, but the client representation has been closed. As a general matter, K&E discloses connections with former clients or closed clients for whom time was posted in the last 36 months, but does not disclose connections if time was billed more than 36 months before the Petition Date.

18.

As disclosed in Exhibit B, K&E currently represents Toyota Motor Sales,

USA, Inc. (Toyota Motor Sales). Toyota Motor Sales is an affiliate of Toyota Motor Corporation, a customer of the Debtors. K&Es representation of Toyota Motor Sales concerns matters unrelated to the Debtors and these chapter 11 cases. 19. As disclosed in Exhibit B, K&E currently represents Jason Incorporated

(Jason). Jason is an unsecured creditor of the Debtors and has also asserted reclamation claims against the Debtors. A motion is pending before this Court to approve a compromise settlement between Jason and the Debtors. The law firm of Carson Fischer, P.L.C. is handling this matter. K&Es representation of Jason concerns matters unrelated to the Debtors and these chapter 11 cases. K&E currently represents Saw Mill Capital, LLC (SMC), the owner of Jason. K&E represented SMC in its acquisition of Jason. Additionally, certain of K&Es former and current partners invest in Jason through SMC Partners II, LLC (SMC Partners), a limited liability company formed for the purpose of investing in private equity opportunities and other limited partnerships. Specifically: (a) Randolph Street Partners III/Venture 24 (RSP III) is a private equity fund owned solely by certain K&E partners. RSP III has a 4.34% ownership interest in SMC Partners. RSP IIIs indirect interest in Jason, via SMC Partners, totals $400,000 and represents a 0.61% interest in Jason; and K&E Investment Partners, L.P.-2000 DIF (KEIP) is a private equity fund owned solely by certain K&E partners. KEIP has a 6.52% ownership interest in SMC Partners. KEIPs indirect interest in Jason, via SMC Partners, totals $600,000 and represents a 0.92% interest in Jason.

(b)

Moreover, SMC Partners is controlled by a managing member who is unrelated to either RSP III or KEIP. The managing member exercises full control over all activities of SMC Partners. Neither RSP III nor KEIP actively manage SMC Partners or maintain any control over its investments.

20.

K&E currently represents ABB Holdings Inc. (ABB Holdings) in

matters relating to the chapter 11 case of Combustion Engineering (CE). CE is a subsidiary of ABB Holdings. On December 17, 2005, the United States Bankruptcy Court for the District of Delaware entered an order confirming CEs plan of reorganization (the Plan). The Plan became effective on April 21, 2006. In 1966, CE acquired the boiler division of the Wickes Corporation (Wickes) and certain asbestos claims allegedly arising from that division. Starting in 1987, a series of corporate transactions occurred, which eventually resulted in Wickes becoming part of the Debtors business. K&E does not represent ABB Holdings or CE in any matters adverse to the Debtors in these chapter 11 cases, and K&E will not represent the Debtors in any matters adverse to ABB Holdings or CE. 21. On June 5, 2006, Christopher J. Zammit became an associate in K&Es

Chicago office. Prior to joining K&E, Mr. Zammit was employed by Weil Gotshal & Manges LLP as a summer associate and as a litigation/regulatory associate. In such capacity, Mr. Zammit represented GE Capital Corporation and its affiliates (GECC) regarding tax matters, criminal matters and bankruptcy matters. GECC is adverse to the Debtors on a number of matters, and is scheduled for, and has asserted, a variety of secured and unsecured claims against the Debtors. Out of an abundance of caution, K&E has instituted formal screening procedures to screen Mr. Zammit from work involving the Debtors restructuring matters.

22.

Pursuant to 28 U.S.C. 1746, I declare under penalty of perjury that the

foregoing is true and correct.

/s/ Richard M. Cieri Richard M. Cieri KIRKLAND & ELLIS LLP Citigroup Center 153 East 53rd Street New York, NY 10022 Telephone: (212) 446-4770 Facsimile: (212) 446-4900

Subscribed and sworn to before me this 22nd day of June, 2006. /s/ Clinton J. Boyd Clinton J. Boyd Notary Public, State of Illinois My Commission Expires: October 23, 2006

EXHIBIT A

EXHIBIT A(i)
Debtors Affiliates Collins & Aikman (Gibraltar) Limited Collins & Aikman Canada, LP Collins & Aikman Carpet & Acoustics (MI), Inc. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Management Hermosillo S.A. de C.V. Collins & Aikman MOBIS, LLC Collins & Aikman Premier Mold Collins & Aikman Servicios, S.A. de C.V. Imperial Wallcoverings, Inc. Joan Automotive Industries, Inc. M&C Advanced Processes, Inc. New Baltimore Holdings, LLC Owosso Thermal Forming, LLC PACJ, Inc. Southwest Fabric Laminators Inc. Textron Automotive (Argentina), Inc. Textron Automotive (Asia), Inc. Textron Automotive Exteriors, Inc. Textron Automotive Interiors, Inc. Textron Automotive International Services, Inc. Textron Automotive Overseas Investment, Inc.

EXHIBIT A(ii)
Largest Secured Creditors Active Burgess American International Group Inc. Delphi Automotive Systems LLC El Paso Natural Gas Company Honda Canada Inc. Honda Manufacturing of Alabama LLC Honda of America Mfg Inc. Honda of Canada Mfg HS Die Engineering Inc. Huron Model & Gauge IAC Tax V LLC Meridian Technologies Inc. Magnesium Products Division Nissan North America Inc. Orix Structured Finance LLC Phillips Tool & Mould London Ltd RLI Insurance Company Tarrant County (TX) Tri Way Manufacturing Inc. Unifi Manufacturing Inc. Unifi Textured Polyester LLC

EXHIBIT A(iii)
Officers & Directors Boken, John Butler, James Clark, Richard Cooper, Stephen F. Fox, Stacy Jachcik, David Kies, Jeff LoBiondo, Leonard Macher, Frank O'Rourke, Michael Perryman, Dale Profitt, Dennis Trenary, Tim

EXHIBIT A(iv)
Third Party Motions Acord Inc. Adrian City Hall Advanced Composites Inc. Akin Gump Strauss Hauer & Feld LLP Alabama, State Of Albemarle, City Of American General Finance Andrews, William C Associated Receivables Funding Inc. Athanas, Josef Aurand, R Barberton, City Of Basell USA Inc. Basf Corp. Battle Creek, City of Bayer Material Sciences Berger Singer Silk Browne & Tountas Bernstein Litowitz Berger & Grossman LLP Best, Brendan G BNY Midwest Trust Co. Breitkreuz Molds and Plastics, Inc. Brown Corp. Butzel Long PC Byrne, William J Canada Customs & Rev Agency Canton, City Of Casey, Erin M Cauley Geller Bowman & Rudman LLP Champaign County Collector Chanin Capital Partners LLC Charter Township Of Plymouth (MI) City Of Evart Recreation Dept City Of Kitchener Finance Dept City Treasurer - City of Marshall City Treasurer Port Huron Police Department Clay, Bryan Clough, Jim Colbond Inc. Collector Of Revenue (St Charles MO) Corcoran, Sean P CorrFlex Packaging 4

Crosby, M Crumbo, K D&F Corporation DaimlerChrysler AG Dawson, John J Dayton Bag & Burlap Co Delehant, Joseph Demco V LLC Dickson Finance Group, Inc., dba Horn Murdock Cole. Diehl, Robert J, Jr. Diehl, William G Dover, City Of Dow Chemical Company, The Dublin, Philip DuPont Dykema Gossett PLLC Eagle, Sarah Eaton, Alice B Egleston, KJ Elgort Textile Associates, Inc. Enerflex Solutions LLC ER Wagner Manufacturing Co Erman, Earle I Eunice, City Of Evart, City Of Exxon Chemicals Fabric (DE) GP Farmington, Town Of (NH) Farmville, Town Of (NC) Farnham, Ville De Feinstein, Rick Fischer America Inc. Fischer Automotive Systems Fischer, Joseph M Fischer, Mark Freedman, David H Freeman, A. Freudenberg Nok Inc. Friedman, Lawrence Fullerton, City Of (CA) Galante, John A. Gananoque, Town Of Gariddi, Massimo Gaston, County of Ge Capital Comm Serv Astro Dye GE Polymerland 5

General Electric Capital Corp. General Motors Acceptance Corp. Georgia Dept Of Revenue Gorman, Frank Green, John Greenman's Printing & Imaging Harris, John A Havre De Grace, City Of Hayashi of America, Inc. Health Alliance Medical Plans Inc. Heidel North America, Inc. Heller, David Highwoods Forsyth LP Hnk Michigan Properties Hoffman, Paul Holmesville, Village Of Indiana Department Of Revenue Industrial Development Board of the City of Montgomery AL Industrial Leasing Co. Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Ltd. ISP Elastomer Janesville Products Janesville Sackner Products Jason, Inc. Kemp, Danielle Kentucky Revenue Cabinet Kleinpeter-Fleck, Hanna Kocinski, Chris LaFleur, Joe Lake Erie Products, Inc. LaPlante, Stephen S Latham & Watkins LLP Lathrop & Gage PC Lear Corp. Lear Corp. Leggett, Ronald A Lerach Coughlin Stoia & Robbins LLP Levine Fricke Inc. Lincoln, Town of (RI) Longview, City Of Los Angeles, City Of Lowell, City Of MacKay Shields, LLC 6

Macomb Intermediate School District Manpower Marshall, City Of McDowell, Ralph E Meridian Magnesium Meridian Park Michigan Department Of Treas Michigan, State of Mid America II, LLC Milligan, Keith Ministre Du Revenu Du Quebec Ministry Of Finance Corp. Tax Branch (Quebec) Missouri Dept Of Revenue Morganroth & Morganroth PLLC Municipalite Du Village De Lacolle Murray Frank & Sailer LLP Muskegon, City Of North Loop Partners Ltd Novikoff, Hal Nowacki, Joseph Office of Finance of Los Angeles Old Fort, Town Of Orlando Corp. O'Rourke, Mike Pageland, Town of Pantaleo, Peter V Parlee McLaws LLP Paslay, Michael "Mike" R Pension Benefit Guaranty Corp. Pepper Hamilton LLP Perry, Gail Petit Textile Machinery, Inc. Phh Canada Inc. Phoenix Contracting Co. Phoenix, City Of Pine River Plastics Inc. Plemmons, James A PolyOne Corp. Port Hope, Municipality Of Port Huron, City Of Prestige Property Tax Special Princeton Properties Progressive Moulded Products Ltd. Pryce, T Qrs 14 Paying Agent Inc. Radom, Thomas 7

Railroad Drive LP Rantoul, Village Of Receiver General For Canada Revenue Canada Rialto, City Of Ricoh Canada Inc. Riverfront Plastic Products Inc. Rochester Hills, City Of Rodriguez, Kimberly Davis Rose, Ronald R Rosete, Nina Roxboro, City Of Saad, Joe Salisbury, City Of Saltz, Daniella Sansome Pacific Roxboro LLC Sawyer, John S Schulman, George E Schultz, K Securities and Exchange Commission Select Industries Corp. Shah, Nick Sherick, Tricia Sidman, RJ Simpson Thacher & Bartlett LLP South Carolina Dept Of Revenue Southco Inc. Spence, Stephen E St Joseph, City Of Stagg, Kim Stamer, Michael Standard Federal Bank Stark County Treasurer Steinle, Jan Sterling Heights, City Of Stockton, City Of Stokes, Terry Stull Stull & Brody Sullivan, Heather Summit Property Management Inc. Tate Boulevard I LLC Tax Administrator Rhode Island Tax Collector County Of Fresno Tcs Realty Ltd Teicher, Julie Beth Teknor Financial Corp. 8

Textron Financial Corp. TG North America Corporation Toby, Sheryl Tom Heck Truck Service Town of Ingersoll, The Corporation of Toyota Motor Credit Corp. Tr Associates Treasurer City Of Detroit Treasurer Of The State Of Ohio Trintex Corp. Tri-Way Mold & Engineering Troy, Town Of (NC) Ttrett Associates, LLC Tyco Capital Inc. Unifi Inc. Uniform Color Co Unique Fabricating Inc. United Rentals Of Canada Inc. United States Attorney for the Eastern District of Michigan United States Internal Revenue Service Valeo Inc. Valiant Tool & Mold Inc. Vari Form Inc. Vericorr Packaging LLC Vespera Lowell LLC Visteon Climate Control Voridian Canada Company W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Walzer, Leigh Weiss, Robert Wellington Green LLC Westland, City Of Wilhelm Karmann GmbH Williamston, City Of WL Ross & Co. LLC Wolf Haldenstein Adler Freeman & Herz LLP Woonsocket, City Of Youngman, David

EXHIBIT A(v)
Unions IAM District Lodge 98 Manchester Plastics Independent Union Local 2595 Teamsters Local 26 UAW Local 1348 UAW Local 155 UAW Local 174 UAW Local 2052 UAW Local 2270 UAW Local 282 UAW Local 286 UAW Local 710 UAW Local 963 UAW Local 9699 USW Local 550L USW Local 5887 USW Local 9496 USW Local 9507

10

EXHIBIT A(vi)
Unsecured Creditors Automotive Lighting Christiana Industries International Truck & Engine Corporation Navistar

11

EXHIBIT B

EXHIBIT B
Name of Entity Searched Jason, Inc. Janesville Sackner Products Janesville Products Navistar International Truck & Engine Corporation Name of Entity and/or Affiliate of Entity, that is a K&E Client Jason, Inc. Saw Mill Capital LLC Status Current Current Nature of Representation Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

Navistar Financial Corporation Navistar Financial Corporation

Closed Current

Navistar International Corporation Current Navistar Financial Corporation Current

International Truck & Engine Current Corporation Blue Diamond Truck, S. de R.L. de Current C.V. Christiana Industries, LLC Waud Capital Partners, LLP Christiana Industries, LLC Lazard Freres & Co. Toyota Motor Corporation Lazard Freres & Co. Toyota Motor Sales, USA, Inc. Current Current Current Current

CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that no later than the 23rd day of June, 2006, I caused to be served, by e-mail, overnight delivery and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Fifth Supplemental Affidavit of Richard M. Cieri in Support of of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors. Dated: June 22, 2006 /s/ Ray C. Schrock Ray C. Schrock

K&E 11210654.1

Served via Electronic Mail

CREDITOR NAME A Freeman Adrian City Hall Alice B Eaton Athens City Tax Collector Brendan G Best Bryan Clay Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Marshall City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Hal Novikoff Heather Sullivan James A Plemmons Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Michael R Paslay Michael Stamer Michigan Department Of Mike O'Rourke

CREDITOR NOTICE NAME John Fabor Mike Keith

Barb Neal The Mayor at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Derrick Smith Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Bruce Tobiansky

Val Venable

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.com bbest@dykema.com bryan_clay@ham.honda.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com derrick.smith@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Mike Paslay Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Nick Shah Nina Rosete Paul Hoffman Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

William Kinley President

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne

Gary D Feigler Treasurer Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency US Trustee

Email mike.paslay@wallerlaw.com info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com eagle.sara@pbgc.gov efile@pbgc.gov pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com legal@ricoh.ca rdiehl@bodmanllp.com rweiss@honigman.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio Of Ingersoll Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov elantz@town.ingersoll.on.ca radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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(no valid e-mail) CREDITOR NAME Acord Inc American General Finance Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Albemarle City Of Battle Creek City Of Longview City Of Sterling Heights City Of Stockton Colbond Inc Dayton Bag & Burlap Co Dow Chemical Co Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Kentucky Revenue Cabinet Lake Erie Products Meridian Magnesium Office of Finance of Los Angeles Orlando Corporation Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Michigan Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unique Fabricating Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME John Livingston Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities James P Bulhinger City Treasurer Economic Development Don Brown Jeff Rutter David Brasseur Todd McCallum Law Dept Bill Weeks Lilia Roman Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Linda King Bruce B Galletly Raymond Soucie Tom Tekieke General Fax Terry Nardone Adriana Avila FAX 248-852-6074 217-356-5469 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 903-237-1004 586-276-4077 209-937-5099 828-665-5005 937-258-0029 989-638-9852 248-430-0134 281-588-4606 770-258-3901 502-564-3875 630-595-0336 517-663-2714 213-368-7076 905-677-1851 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 937-233-7640 803-898-5147 610-361-6082 248-816-4376 517-241-8077 401-725-5160 248-280-2110 401-333-3648 248-853-8422 519-944-7748 586-755-8988 586-939-4216

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assoc Receivables Funding Inc Athens City Tax Collector Basell USA Inc Basf Corporation Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Barberton City Of Barberton City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Los Angeles City Of Phoenix City Of Roxboro City Of St Joseph City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp DuPont Dykema Gossett PLLC ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc

CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin Mike Keith Jim Frick Charlie Burrill Thomas B Radom Attn Receiver General International Tax Service Ohio Income Tax City Building Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Dept Of Building And Safety City Attorneys Office Tax Department Water Department Port Huron Police Department Barbara J Walker Stacy Fox Susan F Herr Ronald Rose & Brendan Best Gary Torke William Stiefel

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 PO Box 849 7925 Kingsland Dr 1609 Biddle Ave 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 576 West Pk Ave 576 West Pk Dr PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 700 BRd St 161 E Grand River 100 Mcmorran 201 N Second St 250 Stephenson Hwy DuPont Legal D 7156 400 Renaissance Center 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807

ADDRESS2

File 54563

1007 N Market St

CITY Sidney New York Greenville Athens Raleigh Wyandotte Bloomfield Hills Sudbury Ottawa Plymouth Barberton Barberton Canton Dover Dover Evart Fullerton Havre De Grace Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron St Charles Troy Wilmington Detroit Milwaukee Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air

STATE OH NY SC TN NC MI MI ON ON MI OH OH OH NH NH MI CA MD CA AZ NC MI MI MI MO MI DE MI WI MI MI GA NC GA PA PA NC MD TN NC OH IN IN AL MI NC

ZIP 453658977 10022 29606 37371-0849 27613-4203 48192 48304 P3A 5C2 K1A 1B1 48170-4394 44203 44203-2584 44711-9951 03820 03820-0818 49631 92632 21078 90012 85003 27573 49085-1355 48895 48060 63301 48083 19898 48243 53209-6023 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 21014 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807

COUNTRY

Canada Canada

Director's Office for Taxpayer Services Division

co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Inmet Division of Multimatic Internal Revenue Service Invista ISP Elastomer Janesville Products Keith Milligan Lear Corp Manpower Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission Simpson Thacher & Bartlett LLP State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc

CREDITOR NOTICE NAME SBSE Insolvency Unit Tim Gorman Laura Kelly

C Garland Waller

co Beer Wells Real Estate Woody Ban

ADDRESS1 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 3800 Marly PO Box 117 PO Box 3449 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2

PO Box 6529

CITY Richmond Hill Detroit Chicago Houston Grand Rapids Phenix Southfield Farmington Hills Greenville Ste Foy Port Hope Longview Avon Lake Cambridge Lowell New York New York Tyngsboro Ottawa Ottawa Dorval Belleville Ottawa Chicago New York Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Pageland Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Greensboro

STATE ON MI IL TX MI AL MI MI NC QC ON TX OH ON MA NY NY MA ON ON QC ON ON IL NY AL MI MI MI MI MI MI MI MI NC CA ON SC IL NH NC ON NC SC NC MI MI NC

ZIP L4B 1L7 48232 60605-1725 77210 49546 36870 48034 48334 27834 G1X 4A5 L1A 3V9 75606 44012 N3H 3P5 01851 10249 10020-1605 01879-2710 K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 K1A 9Z9 60604 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 29728 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 27410-6237

COUNTRY Canada

Canada Canada

Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St Ottawa Technology Centre Midwest Regional Office 175 W Jackson Blvd Ste 900 Peter Pantaleo Erin Casey & Alice Eaton 425 Lexington Ave Department Of Revenue Dept Of Commerce & Nat Res PO Box 30004 Matthew Rick Asst Attorney General PO Box 30754 State Of Michigan Mc Dept 77833 State Secondary Complex 7150 Harris Dr PO Box 30015 430 W Allegan St Jennifer Nelles US Trustee First Plaza County Of Fresno Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave

875 Heron Rd

Canada Canada Canada Canada Canada

50 N Ripley St

PO Box 30744

PO Box 2228

Canada

PO Box 67

Farmville Downtown Partnership

PO Box 100

Canada

Fsia Inc

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Visteon Climate Control W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME Randy Lueth Attn Civil Division Jerry Dittrich Blue Point Capital Bpv Lowell LLC

ADDRESS1 12003 Toepher Rd 211 W Fort St Ste 2001 3000 University Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr

ADDRESS2

CITY Warren

STATE MI MI MI CT OH IL MI NC NY MI

ZIP 48089-3171 48226 48326-2356 06830 44633 61866 48111 28262-2337 10019 48025

COUNTRY

Detroit Auburn Hills Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township Charlotte New York Bingham Farms

co Lincoln Harris Llc Hal Novikoff

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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