UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

In re: COLLINS & AIKMAN CORPORATION, et al. Debtors.

Chapter 11 Case No. 05-55927 (Jointly Administered) Honorable Steven W. Rhodes

__________________________________________

FOURTH INTERIM APPLICATION FOR APPROVAL OF PROFESSIONAL FEES AND EXPENSES INCURRED BY SITRICK AND COMPANY INC. AS CORPORATE COMMUNICATIONS CONSULTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 Name of Applicant: Authorized to Provide Professional Services to: Date of retention: Period for which compensation and reimbursement are sought: Amount of Compensation sought as actual, reasonable and necessary: Amount of Expense Reimbursement sought as actual, reasonable and necessary: This is a/an: ____ monthly __X__ interim Sitrick And Company Inc. Above-captioned Debtors and Debtors-in-possession June 9, 2005, effective as of May 17, 2005 April 1, 2006 through August 31, 2006 $3,882.50 $460.05 ____ final application

0W[;&*-

0555927061013000000000010

*f

Prior Fee Applications Filed:

Date Filed

Period Covered 5/17/05 8/31/05 9/1/05 12/31/05 1/1/06 4/30/06

Requested Fees $246,859.00

Requested Expenses $35,990.62

Fees Approved $246,859.00

Expenses Approved $35,990.62

10/12/05

3/27/2006

$20,401.50

$824.87

$20,401.50

$824.87

6/15/2006

$16,808.00

$858.00

$16,808.00

$858.00

Monthly Fee Statements Covered by Interim Fee Application Period Covered Requested Fees Requested Expenses Amount of Fees Paid or To Be Paid $450.80 Amount of Expenses Paid or To Be Paid $131.96 Amount of Holdback Fees Requested $112.70

5/1/06 5/31/06 6/1/06 6/30/06 7/1/06 7/31/06 8/1/06 8/31/06

$563.50

$131.96

$2,143.00

$39.63

$1,714.40

$39.63

$428.60

$588.00

$140.30

$470.40

$140.30

$117.60

$588.00

$148.16

$470.40

$148.16

$117.60

TOTALS FOR INTERIM FEE PERIOD (5/1/06 8/31/06): Fees Requested: Fees Paid to Date: Expenses Requested: Expenses Paid: Fees Held Back: $3,882.50 $3,106.00 $460.05 $460.05 $776.50

PROFESSIONAL SUMMARY

Name of Professional Person Steven Goldberg

Position

Hourly Billing Rate

Total Hours Billed 2.00

Total Compensation $790.00

Member of the Firm Senior Associate Associate

$395.00

Giovanna Falbo

$245.00

10.40

$2,548.00

Peter Milmoe

$165.00

3.30

$544.50

Blended Hourly Rate: Total Hours Billed: GRAND TOTAL:

$247.29 15.70 $3,882.50

EXPENSE SUMMARY

Expense Category Facsimile Long Distance Telephone Photocopies Postage and Delivery

Service Provider (if applicable)

Expense $9.00

Paetec

$15.20 $17.00

FedEx

$418.85

TOTAL EXPENSES:

$460.05

UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al. Debtors. Honorable Steven W. Rhodes __________________________________________ FOURTH INTERIM APPLICATION FOR APPROVAL OF PROFESSIONAL FEES AND EXPENSES INCURRED BY SITRICK AND COMPANY INC. AS CORPORATE COMMUNICATIONS CONSULTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 Pursuant to sections 330 and 331 of title 11 of the United States Code (the Bankruptcy Code), Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), and this Courts Administrative Order Establishing Procedures for Interim Compensation and Reimbursement of Expenses for Professionals and Creditors' Committee Members, dated May 26, 2005 (the Administrative Order), Sitrick And Company Inc. (Sitrick), the duly appointed corporate communications consultants for Collins & Aikman Corporation and the other debtorin-possession herein (collectively, the Debtors), respectfully submits this interim application (the Interim Fee Application) for an order, substantially in the form attached hereto as Exhibit A, approving professional fees and expenses for services rendered to the Debtors during the period May 1, 2006 through August 31, 2006 (the Interim Fee Period). In this Interim Fee Application, Sitrick seeks, pursuant to the Administrative Order, interim allowance of fees in the amount of $3,882.50 and reimbursement of actual and necessary expenses in the amount of $460.05, for a total of $4,342.55 for the Interim Fee Period. In support of this Interim Fee Application, Sitrick respectfully represents as follows: Chapter 11 Case No. 05-55927 (Jointly Administered)

BACKGROUND GENERAL BACKGROUND 1. On May 17, 2005 (the Filing Date), the Debtors filed petitions for relief under

the Bankruptcy Code and commenced the above-captioned Chapter 11 case. The Debtors continue to operate their businesses and manage their properties as debtors and debtors in possession pursuant to Sections 1107(a) and 1108 of the Bankruptcy Code. On May 24, 2005, the United States Trustee appointed an official committee of unsecured creditors. No trustee or examiner has been appointed in the Chapter 11 Case. JURISDICTION AND VENUE 2. This Court has jurisdiction to consider this Application pursuant to 28 U.S.C.

157 and 1334. Consideration of this Interim Fee Application is a core proceeding pursuant to 28 U.S.C. 157(b)(2). Venue of this case is proper in this district pursuant to 28 U.S.C. 1408 and 1409, respectively. The statutory predicates for the relief requested herein are sections 330 and 331 of the Bankruptcy Code. ADMINISTRATIVE ORDER 3. The Administrative Order authorizes certain professionals (each individually a

Professional) to serve monthly fee statements for interim compensation and reimbursement of expenses, pursuant to the procedures specified therein. The Administrative Order provides, among other things, that a Professional may submit a monthly fee statement for fees and costs incurred during the prior month. If no objections are made within fifteen (15) days after service of the monthly fee statement the Debtors are authorized to pay the Professional eighty percent (80%) of the requested fees and one hundred percent (100%) of the requested expenses not subject to objection. Beginning with the period ending on August 31, 2005, and at four-month intervals or such other intervals convenient to the Court, the Professional shall file and serve

interim applications for allowance of the amounts sought in its monthly fee statements for that period. All fees and expenses paid are on an interim basis until final allowance by the Court. RETENTION OF SITRICK 4. By application dated May 26, 2005 (Docket # 142; the Retention Application),

the Debtors sought authorization, pursuant to section 327(a) of the Bankruptcy Code, to retain and employ Sitrick as their corporate communications consultants in these Chapter 11 cases. The retention of Sitrick as corporate communications consultants to the Debtors was approved as of May 17, 2005 by this Courts Order Authorizing the Employment and Retention of Sitrick And Company Inc. as Corporate Communications Consultants to the Debtors (Docket # 289; the Retention Order). The Retention Order, a copy of which is attached hereto as Exhibit B, authorized Sitrick to be compensated on an hourly basis and to be reimbursed for actual and necessary out-of-pocket expenses. PREPETITION PAYMENTS TO SITRICK 5. Prior to the commencement of these cases, as disclosed in the Retention

Application and accompanying affidavit, Sitrick received a retainer in the amount of $90,000 (the Retainer). Sitrick also disclosed in the Retention Application that it would hold any amounts of the Retainer that were not applied to prepetition fees and expenses as a prepetition retainer to be applied, subject to approval of the Court, to postpetition fees and expenses incurred by Sitrick. 6. Sitricks actual accrued prepetition fees and expenses totaled $55,624.58.

Accordingly, Sitrick held remaining amount of the Retainer, or $34,375.42 (the On Account Funds), as a prepetition retainer and fully applied the On Account Funds to fees and expenses previously approved by this Court.

MONTHLY FEE STATEMENTS COVERED 7. Prior to the filing of this Interim Fee Application, Sitrick prepared four (4)

monthly fee statements collectively covering the time period from May 1, 2006 through August 31, 2006 (collectively, the Monthly Fee Statements). The first monthly fee statement covered the time period from May 1, 2006 through May 30, 2006. The second monthly fee statement covered the time period from June 1, 2006 through June 30, 2006. The third monthly fee statement covered the time period from July 1, 2006 through July 31, 2006. The fourth monthly fee statement covered the time period from August 1, 2006 through August 31, 2006. SITRICKS FEE STATEMENT FOR THE INTERIM FEE PERIOD 8. Attached hereto as Exhibit C is Sitricks Fee Statement for the Interim Fee Period

(the Interim Fee Statement). The Interim Fee Statement consists of the four Monthly Fee Statements, each of which contains a summary of all of the services performed by Sitrick on behalf of the Debtors during a particular month and is broken down into daily time entries. Each time entry contains a description of the specific activity, the professional performing such activity, the amount of time spent on the activity and the corresponding amount billed for such activity. Each professionals individual billing rate is set forth in the table of fees included in the cover page to this Interim Fee Application. In rendering the services described in the Interim Fee Statement, Sitrick expended a total of 15.7 hours and the reasonable value of the services rendered by Sitrick to the Debtors during the Interim Fee Period is $3,882.50. Sitricks blended hourly rate during the Interim Fee Period was $247.29. The rates sought for approval herein are Sitricks usual and customary billing rates for the types of services performed and are in accordance with the Retention Application and the Retention Order.

9.

To the best of Sitricks knowledge, this Interim Fee Application complies with

sections 330 and 331 of the Bankruptcy Code, the Bankruptcy Rules, the Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed Under 11 U.S.C. 330, adopted by the Office of the U.S. Trustee (the Guidelines), the Administrative Order and this Courts Local Rule No. 2016-1. 10. Also contained within the Interim Fee Statement is a summary of actual and

necessary expenses incurred by Sitrick during the Fee Period. Sitrick charges all of its bankruptcy clients $.20 per page for photocopying expenses and $1.00 per page for outgoing facsimile transmissions. Actual long-distance carrier charges for outgoing facsimile transmissions are reflected in the long-distance telephone charges. 11. The Interim Fee Statement is incorporated herein by reference. REQUESTED RELIEF 12. By this Interim Fee Application, Sitrick requests entry of an order under 11

U.S.C. 330 and 331 (a) approving an interim award of compensation and reimbursement of expenses in the amounts of $3,882.50 and $460.05, respectively, which amounts were incurred during the Interim Fee Period; and (b) authorizing the Debtors to pay Sitrick all amounts requested in this Interim Fee Application remaining unpaid. 13. Sitrick has received no promise of payment for professional services rendered in

these cases other than in accordance with the provisions of the Bankruptcy Code. 14. All services for which compensation is sought herein were rendered by Sitrick to

the Debtors and not on behalf of any of the Debtors creditors, equity holders or any other person(s) or party(ies).

10

15.

Except to the extent of the retainers paid to Sitrick as described in the Retention

Application, Sitrick has received no payment and no promises for payment from any source for services rendered in any capacity whatsoever in connection with the matters covered by this Interim Fee Application. There is no agreement or understanding between Sitrick and any other person(s) for the sharing of compensation to be received for services rendered in these cases. 16. At all relevant times, Sitrick has been a disinterested person as that term is

defined in Section 101(14) of the Bankruptcy Code and has not represented or held an interest adverse to the interest of the Debtors. 17. The professional services and related expenses for which Sitrick requests interim

allowance of compensation and reimbursement of expenses were rendered and incurred in connection with these cases in the discharge of Sitricks professional responsibilities as corporate communications consultants for the Debtors in these Chapter 11 cases. Sitricks services have been necessary and beneficial to the Debtors, their estates, their creditors and other parties in interest. SUMMARY OF SERVICES RENDERED 18. The Members and Associates of Sitrick who have rendered professional services

on behalf of the Debtors during the Interim Fee Period, for which Sitrick seeks compensation, are set forth on the table of professionals included as part of the cover sheet to this Interim Fee Application. The nature of the work performed by these professionals during the Interim Fee Period is fully set forth in the Interim Fee Statement. 1

Sitrick does not typically provide services to its clients in specific categories as other professionals do, such as legal and financial advisors. With the exception of the time that Sitrick has billed or will bill in connection with the preparation of its applications for approval of fees and expenses (none of which time is part of this Interim Fee Application), all of Sitricks services fall with the general category of Corporate Communications Strategy as more specifically set forth herein and in the Interim Fee Statement attached hereto as Exhibit C.

11

19.

The Debtors cases are unusually large and complex and involve several large key

constituents (including customers, suppliers, employees, retirees, investors, landlords, utilities and the media both in the U.S. and outside the U.S.) with whom it is crucial that the Debtors communicate effectively. Like many of the Debtors other professionals in these Chapter 11 cases, Sitrick was retained shortly before the Filing Date to assist the Debtors with their communications in connection with the Chapter 11 reorganization. Sitrick quickly advised the Debtors on their overall communications strategy and developed a communications plan for the Chapter 11 announcement. Sitrick prepared a wide variety of communications materials (including news releases, letters, talking points, scripts, Q&As and general information on Chapter 11) that were used with respect to the Debtors key constituents and helped implement the Chapter 11 communications plan during the first several days following the Filing Date. 20. Sitrick also set up and staffed a restructuring information hotline to take calls and

respond to inquiries from key constituents regarding the Chapter 11 filing and the impact of the filing and certain business issues on those key constituents. During the Interim Fee Period, the majority of the time spent by Sitrick involved responding to inquiries that came through the restructuring information hotline. Many of the inquiries came from suppliers, retirees and other creditors regarding outstanding invoices, benefits issues and bar date and proof of claim form information. 21. The professional services and related expenses for which Sitrick requests interim

allowance of compensation and reimbursement of expenses were rendered and incurred in connection with these cases in the discharge of Sitricks professional responsibilities as corporate communications consultants for the Debtors in these Chapter 11 cases. Sitricks

12

services have been necessary and beneficial to the Debtors, their estates, their creditors and other parties in interest. EXPENSES INCURRED 22. Section 330 of the Bankruptcy Code authorizes reimbursement for actual,

necessary expenses incurred by professionals employed in a chapter 11 case. 11 U.S.C. 330(a)(1)(B). Accordingly, Sitrick seeks reimbursement for actual and necessary expenses in the amount of $824.87 which were incurred in rendering services to the Debtors during the Interim Fee Period (the Expenses), as set forth in detail in the Interim Fee Statement. 23. Sitrick has: (a) conducted a review to ensure that the Expenses comply with

section 330(a)(1)(B) of the Bankruptcy Code, Local Rule 2016-1, the Guidelines and other applicable requirements; and (b) eliminated any expenses that it deemed not necessary or otherwise inappropriate. Accordingly, Sitrick has properly requested reimbursement only of actual, necessary and appropriate expenses. Sitrick submits that the Expenses were reasonable and necessary in light of the services provided. OTHER FACTORS IN CONSIDERING APPLICATION 24. The Guidelines suggest a number of factors to consider in evaluating

compensation for professionals that are discussed below: a. Time Spent and Rates Charged:

During the Interim Fee Period, Sitrick spent 15.7 hours representing the Debtors amounting to a fee of $3,882.50 for a blended hourly rate of $247.29 per hour. The rates sought for approval herein are Sitricks usual and customary billing rates for the types of services performed and are in accordance with the Retention Application and the Retention Order.

b.

Whether the Services were Necessary or Beneficial to the Estate: 13

The Debtors deemed the communication consulting services necessary and requested such services of Sitrick. Sitrick is of the opinion that crisis communications, to key constituents such as employees, customers, vendors and media are critical to preserving the going concern value of a reorganizing debtor. As described above, Sitricks services during the Interim Fee Period were focused responding to hundreds of inquiries from the Debtors suppliers, retirees and other interested parties. Unlike any other professional in the case, Sitricks specialized services were designed to handle these critical communications responsibilities, among others, and therefore, Sitricks services were necessary and beneficial to the estate. Moreover, Sitricks services provided a cost savings in comparison to the performance of the same services by other professionals. c. Whether the Services were Performed Within a Reasonable Time Commensurate with the Complexity, Importance, Nature of the Problem, Issue or Task Addressed:

During the Interim Fee Periods, Sitrick performed its services in an efficient manner and within a reasonable time frame given the nature and importance of the issues addressed. d. Whether Compensation is Reasonable Based on the Customary Compensation Charged by Comparably Skilled Practitioners in NonBankruptcy Cases:

Throughout the course of these Chapter 11 cases, Sitrick has charged for its services in accordance with its ordinary and customary hourly rates in effect on the dates that such services were rendered. These hourly rates are similar to those charged by Sitrick for similar services in other bankruptcy and non-bankruptcy matters. CONCLUSION 25. The fees requested herein by Sitrick are based upon Sitricks ordinary and

customary hourly rates applied to services performed for other clients on both bankruptcy and

14

non-bankruptcy related matters during the Interim Fee Period. The expense reimbursements for internal charges requested herein by Sitrick are based upon Sitricks ordinary and customary rates. The expense reimbursements requested herein by Sitrick are based upon the ordinary and customary charges by third parties to Sitrick for other clients on both bankruptcy and nonbankruptcy related matters. 26. In accordance with the factors enumerated in section 330 of the Bankruptcy Code,

it is respectfully submitted that the amounts requested by Sitrick are fair and reasonable given (a) the complexity of these cases, (b) the time expended, (c) the nature and extent of the services rendered, (d) the value of such services, and (e) the costs of comparable services other than in a case under this title. Sitrick has reviewed the requirements of Local Rule 2016-1 and believes that this Interim Fee Application complies with that Rule. 27. Court. No other request for the relief requested herein has been made to this or any other

15

WHEREFORE, Sitrick respectfully requests that the Court enter an order, substantially in the form attached hereto as Exhibit A, (a) approving an interim award of compensation and reimbursement of expenses in the amounts of $3,882.50 and $460.05, respectively, which amounts were incurred during the Interim Fee Period; (b) authorizing the Debtors to pay Sitrick all amounts requested in this Interim Fee Application remaining unpaid; and (c) for such other and further relief as his Court deems proper. Dated: October 11, 2006 New York, New York

SITRICK AND COMPANY, INC. By: /s/ Steven D. Goldberg Steven D. Goldberg Member of the Firm 655 Third Avenue, 22nd Floor New York, New York 10017 Telephone: (212) 573-6100 Facsimile: (212) 573-6165

16

EXHIBIT A

UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

In re: COLLINS & AIKMAN CORPORATION, et al. Debtors.

Chapter 11 Case No. 05-55927 (Jointly Administered) Honorable Steven W. Rhodes

__________________________________________

ORDER GRANTING FOURTH INTERIM APPLICATION FOR APPROVAL OF PROFESSIONAL FEES AND EXPENSES INCURRED BY SITRICK AND COMPANY INC. AS CORPORATE COMMUNICATIONS CONSULTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 Sitrick And Company Inc. (Sitrick), as corporate communications consultants for the debtors in the above-captioned cases (collectively, the Debtors), filed a Fourth Interim Application for Approval of Professional Fees and Expenses Incurred by Sitrick And Company Inc. as Corporate Communications Consultants for Debtors for the Period May 1, 2006 Through August 31, 2006, dated October 11, 2006 (the Interim Fee Application). The Court has reviewed the Interim Fee Application and finds that (a) the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; (b) notice of the Interim Fee Application, and any hearing on the Interim Fee Application, was adequate under the circumstances; (c) all persons with standing have been afforded the opportunity to be heard on Interim Fee Application; (d) Sitrick's compensation for services rendered in connection with the Debtors chapter 11 cases, for which it seeks interim allowance in the Interim Fee Application, is reasonable and appropriate under sections 330(a)(1)(A) and 331 of the Bankruptcy Code; and (e) Sitricks expenses incurred in connection with the Debtors chapter 11 cases, for which it seeks

reimbursement in the Interim Fee Application, are actual and necessary expenses under sections 330(a)(1)(B) and 331 of the Bankruptcy Code. NOW, THEREFORE, IT IS HEREBY ORDERED AS FOLLOWS: 1. Sitrick is allowed, on an interim basis, compensation in the amount of $3,882.50

for the period from May 1, 2006 through August 31, 2006 (the Interim Fee Period). 2. Sitrick is allowed, on an interim basis, reimbursement of actual and necessary

charges and disbursements of $460.05 for the Interim Fee Period. 3. The Debtors are authorized and directed to pay Sitrick all allowed fees and

expenses for the Interim Fee Period which have not yet been paid.

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

NOTICE AND OPPORTUNITY TO RESPOND TO THE FOURTH INTERIM APPLICATION FOR APPROVAL OF PROFESSIONAL FEES AND EXPENSES INCURRED BY SITRICK AND COMPANY INC. AS CORPORATE COMMUNICATIONS CONSULTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 PLEASE TAKE NOTICE THAT Sitrick And Company Inc. (Sitrick) has filed its Fourth Interim Application for Approval of Professional Fees and Expenses Incurred by Sitrick And Company Inc. as Corporate Communications Consultants to the Debtors for the Period May 1, 2006 through August 31, 2006 (the Application) pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for

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.

K&E 11415904.2

Professionals and Official Committee Members dated June 9, 2005 [Docket No. 290] (the Compensation Procedures Order). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Application and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney, you may wish to consult one.) PLEASE TAKE FURTHER NOTICE THAT in accordance with the Compensation Procedures Order, if you wish to object to the Court granting the relief sought in the Application, or if you want the Court to otherwise consider your views on the Application, no later than November 2, 2006 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before November 2, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Compensation Procedures Order, including to: Steven D. Goldberg Sitrick And Company Inc. 655 Third Avenue, 22nd Floor New York, New York 10017

Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

2
K&E 11415904.2

PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Application and enter the order without a hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Dated: October 13, 2006 KIRKLAND & ELLIS LLP /s/ Marc J. Carmel Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

3
K&E 11415904.2

CERTIFICATE OF SERVICE I, Marc J. Carmel, an attorney, certify that on the 13th day of October, 2006, I caused to be served, by e-mail and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Fourth Interim Application for Approval of Professional Fees and Expenses Incurred by Sitrick And Company Inc. as Corporate Communications Consultants to the Debtors for the Period May 1, 2006 through August 31, 2006. Dated: October 13, 2006 /s/ Marc J. Carmel Marc J. Carmel

K&E 11199137.2

Served via Electronic Mail

CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Athens City Tax Collector Basell USA Inc 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 Gold Lange & Majoros PC 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

CREDITOR NOTICE NAME John Livingston John Fabor Mike Keith Scott Salerni

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

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

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

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

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

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

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CREDITOR NAME W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

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

Page 4 of 4

EXHIBIT B

0W[;%&)

0555927050609000000000007

'a

EXHIBIT C

SITRICK AND COMPANY INC.

LOS ANGELES/NEW YORK

June 21, 2006 Invoice submitted to:

David Youngman, Director of Corporate Communications Collins & Aikman 250 South Stevenson Highway Troy, MI 48083

In Reference To: PLEASE NOTE THE BILL IMAGE SHOWN HERE IS NOT WHAT THE CLIENT RECEIVED. PLEASE GO TO P:\Fee Filing Invoices\Collins & Aikman NOTE: COVER PAGE IS SEPARATE Professional services and expenses through: May 31, 2006

Professional fees Expenses *

$563.50 $131.96 Amount

Total amount of this bill Previous balance Accounts receivable transactions 5/22/2006 Payment - Thank You. Check No. W/T 5/30/2006 Refund due to overpayment (please note: clients last payment of $20,401.50 included 100% of the interim fee application; hovever they had already paid the 80% due for this period ) Check # 18551 Balance due

$695.46 $13,790.66

($24,777.16) $15,335.59

$5,044.55

*Expenses may reflect charges from a prior period as well as the current period
Terms: Due upon presentation. Please wire funds to: SITRICK AND COMPANY INC. City National Bank ABA #122 016 066 Credit A/C 112294570 Attn.: Dave Nathan Federal Tax ID 95-4198788
1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Name GIOVANNA FALBO Professional Services

Professional Summary

Hours 2.30

Rate 245.00

Amount $563.50

Hours CONSULTATION 5/3/2006 GF 5/4/2006 GF 5/9/2006 GF 5/16/2006 GF 5/18/2006 GF Responded to hotline inquiry regarding status of case. Responded to hotline inquiry regarding status of case. Responded to hotline inquiry regarding status of case. Responded to hotline inquiries regarding status of case. Conversation with D. Youngman regarding communication activities related to potential sale and coverage during his vacation (.2); Responded to hotline inquiry regarding status of case (.2). Responded to hotline inquiry regarding status of case. Responded to hotline inquiries regarding status of case. 0.20 0.20 0.30 0.30 0.40

Amount

49.00 49.00 73.50 73.50 98.00

5/26/2006 GF 5/31/2006 GF

0.30 0.60

73.50 147.00

SUBTOTAL: For professional services rendered Additional Charges :

2.30 2.30

563.50] $563.50

Qty/Price PHOTOCOPIES 5/31/2006 Total cost for the month of May, 06. 30 $0.20 [ 6.00

SUBTOTAL:

6.00]

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Qty/Price POSTAGE AND DELIVERY 5/11/2006 FedEx Invoice Number: 1-017-69447 Date of Service: 05/11/06 Sitrick & Co. to Jane Mackie, Kirkland & Ellis LLP. Tracking # 792738575884 5/23/2006 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to Stephen Spence Esq, Office of the US Trustee. Tracking # 791949302868 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to James Kapp, Kirkland & Ellis LLP. Tracking # 791949305363 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to Ray C Schrock, Kirkland & Ellis LLP. Tracking # 791949311910 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to Peter V Pantaleo, Simpson Thatcher & Bartlett LLP. Tracking # 792105182269 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to David Youngman, Collins & Aikman. Tracking # 792105183909 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to Lisa Laukitis, Kirkland & Ellis. Tracking # 792105188040 FedEx Invoice Number: 1-030-73484 Date of Service: 05/23/06 Sitrick & Co. to Harold S Novikoff, Wachtell Lipton Rosen & Katz. Tracking # 792105189517 SUBTOTAL: 1 $17.80

Amount

17.80

1 $17.26

17.26

1 $16.21

16.21

1 $17.80

17.80

1 $13.21

13.21

1 $17.26

17.26

1 $13.21

13.21

1 $13.21

13.21

125.96]

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Amount Total additional charges $131.96

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Name GIOVANNA FALBO STEVEN D. GOLDBERG PETER MILMOE Professional Services

Professional Summary

Hours 3.30 2.00 3.30

Rate 245.00 395.00 165.00

Amount $808.50 $790.00 $544.50

Hours CONSULTATION 6/1/2006 GF 6/2/2006 GF Returned hotline call regarding status of case. Responded to hotline inquiries regarding status of case and post-petition invoices (.6); Correspondence with D. Youngman re same (.2). 0.30 0.80

Amount

73.50 196.00

6/6/2006 SDG Reviewed monthly fee statements and began drafting third interim fee application (1.8); conferred w/ P. Milmoe re same (.2) 6/7/2006 GF Responded remotely to hotline inquiries regarding status of case and expected date of emergence. Responded remotely to hotline inquiry regarding status of case. Responded to hotline inquiries regarding status of case. Drafted Third Interim Fee Application and reviewed / discussed with S. Goldberg Responded to hotline inquiries regarding status of case. Finalized Third Interim Fee Application, and distributed to lawyers Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. [

2.00 0.30

790.00 73.50

6/8/2006 GF 6/12/2006 GF PM

0.20 0.30 2.20

49.00 73.50 363.00

6/13/2006 GF 6/14/2006 PM 6/15/2006 GF 6/19/2006 GF 6/22/2006 GF 6/28/2006 GF

0.40 1.10 0.20 0.20 0.30 0.30 8.60

98.00 181.50 49.00 49.00 73.50 73.50 2,143.00]

SUBTOTAL:

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Hours For professional services rendered Additional Charges : Qty/Price FAXES-BANKRUPTCY 6/30/2006 Direct cost for faxes for the month of June 2006 6 $1.00 [ 8.60

Amount $2,143.00

6.00

SUBTOTAL: PHOTOCOPIES 6/30/2006 Direct cost for photocopies for the month of June 2006 55 $0.20

6.00]

11.00

SUBTOTAL: POSTAGE AND DELIVERY 6/15/2006 FedEx Invoice Number: 1-081-02918 Date of Service: 06/15/06 Sitrick & Co. to Jane Mackie, Kirkland & Ellis. Tracking # 790958158830 SUBTOTAL: TELEPHONE 6/30/2006 PAETEC - NY Invoice # 2235330 Date of Service: June 2006 SUBTOTAL: Total additional charges 1 $4.44 1 $18.19

11.00]

18.19

18.19]

4.44

4.44] $39.63

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Professional Summary Name GIOVANNA FALBO Professional Services Hours Amount Hours 2.40 Rate 245.00 Amount $588.00

7/10/2006 GF 7/14/2006 GF 7/18/2006 GF

Responded remotely to hotline inquiries regarding status of case. Responded remotely to hotline inquiries regarding status of case. Responded remotely to hotline inquiries regarding status of case and proof of claim forms (.3); Correspondence with B. Schiffer regarding retiree question (.2). Correspondence with B. Schiffer regarding retiree question (.2); Passed information along to retiree (.4). Responded to hotline inquiries regarding status of case. Returned hotline calls regarding status of case.

0.20 0.40 0.50

49.00 98.00 122.50

7/19/2006 GF

0.60

147.00

7/24/2006 GF 7/27/2006 GF

0.40 0.30

98.00 73.50

SUBTOTAL: For professional services rendered Additional Charges :

2.40 2.40

588.00] $588.00

Qty/Price FAXES-BANKRUPTCY 7/31/2006 Direct cost of faxes for the month of July 2006 3 $1.00 [ 3.00

SUBTOTAL: POSTAGE AND DELIVERY 7/3/2006 FedEx Invoice Number: 1-105-25570 1 $11.63

3.00]

11.63

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Qty/Price Date of Service: 07/03/06 Sitrick & Co. to Harold Novikoff, Wachtell Lipton Rosen & Katz Tracking # 792141932838 7/3/2006 FedEx Invoice Number: 1-105-25570 Date of Service: 07/03/06 Sitrick & Co. to Lisa Laukitis, Kirkland & Ellis Tracking # 792785170821 FedEx Invoice Number: 1-105-25570 Date of Service: 07/03/06 Sitrick & Co. to Peter V. Pantaleo, Simson Thatcher & Bartlett Tracking # 792785168729 FedEx Invoice Number: 1-105-25570 Date of Service: 07/03/06 Sitrick & Co. to Ray C Schrock, Kirkland & Ellis LLP. Tracking # 790977424137 FedEx Invoice Number: 1-105-25570 Date of Service: 07/03/06 Sitrick & Co. to David Youngman, Collins & Aikman Tracking # 791037271157 FedEx Invoice Number: 1-105-25570 Date of Service: 07/03/06 Sitrick & Co. to James Kapp, Kirkland & Ellis LLP. Tracking # 790977431242 7/5/2006 FedEx Invoice Number: 1-105-25570 Date of Service: 07/05/06 Sitrick & Co. to Stephen Spence, Office of the US Trustee Tracking # 791037258079 7/26/2006 FedEx Invoice Number: 1-143-35340 Date of Service: 07/26/06 Sitrick & Co. to Jane Mackie, Kirkland & Ellis LLP Tracking # 790502534304 7/31/2006 FedEx Invoice Number: 1-155-94212 Date of Service: 07/31/06 Sitrick & Co. to James Kapp, Kirkland & Ellis LLP Tracking # 792808381325 1 $11.63

Amount

11.63

1 $11.63

11.63

1 $16.56

16.56

1 $16.07

16.07

1 $16.56

16.56

1 $16.07

16.07

1 $18.19

18.19

1 $16.56

16.56

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Qty/Price SUBTOTAL: TELEPHONE 7/31/2006 PAETEC - NY Invoice # 2222206 Date of Service: July 2006 SUBTOTAL: Total additional charges 1 $2.40 [

Amount 134.90]

2.40

2.40] $140.30

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Professional Summary Name GIOVANNA FALBO Professional Services Hours Amount Hours 2.40 Rate 245.00 Amount $588.00

8/4/2006 GF 8/11/2006 GF 8/15/2006 GF 8/17/2006 GF 8/22/2006 GF 8/29/2006 GF

Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. Responded to hotline inquiries regarding status of case. [

0.20 0.60 0.40 0.20 0.60 0.40 2.40 2.40

49.00 147.00 98.00 49.00 147.00 98.00 588.00] $588.00

SUBTOTAL: For professional services rendered Additional Charges :

Qty/Price POSTAGE AND DELIVERY 8/21/2006 FedEx Invoice Number: 1-194-86254 Date of Service: 08/21/06 Sitrick & Co. to Harold S. Novikoff, Wachtell Lipton Rosen & Katz. Tracking # 790039890898 FedEx Invoice Number: 1-194-86254 Date of Service: 08/21/06 Sitrick & Co. to Lisa Laukitis, Kirkland & Ellis Tracking # 790531677340 FedEx Invoice Number: 1-194-86254 Date of Service: 08/21/06 Sitrick & Co. to Ray C Schrock, Kirkland & Ellis LLP. Tracking # 792827050447 1 $13.50 13.50

1 $13.50

13.50

1 $18.19

18.19

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855

SITRICK AND COMPANY INC.

Qty/Price 8/21/2006 FedEx Invoice Number: 1-194-86254 Date of Service: 08/21/06 Sitrick & Co. to James Kapp, Kirkland & Ellis LLP. Tracking # 792827052175 FedEx Invoice Number: 1-194-86254 Date of Service: 08/21/06 Sitrick & Co. to Peter Pantaleo, Simpson Thatcher & Bartlett LLP Tracking # 7982827055943 8/22/2006 FedEx Invoice Number: 1-194-86254 Date of Service: 08/22/06 Sitrick & Co. to David Youngman, Collins & Aikman Tracking # 790531684569 8/23/2006 FedEx Invoice Number: 1-194-86254 Date of Service: 08/23/06 Sitrick & Co. to David Youngman, Collins & Aikman Tracking # 791531025401 FedEx Invoice Number: 1-194-86254 Date of Service: 08/23/06 Sitrick & Co. to Kristen Schweninger, Collins & Aikman Tracking # 791531028926 SUBTOTAL: TELEPHONE 8/31/2006 PAETEC Invoice # 2244061 Date of Service: August 2006 PAETEC - NY Invoice # 2271327 Date of Service: August 2006 SUBTOTAL: Total additional charges 1 $2.71 1 $5.65 1 $18.19

Amount 18.19

1 $13.50

13.50

1 $27.64

27.64

1 $17.64

17.64

1 $17.64

17.64

139.80]

2.71

5.65

8.36] $148.16

1840 Century Park East, Suite 800, Los Angeles, CA 90067 Tel (310) 788-2850 Fax (310) 788-2855