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

SEVENTH SUPPLEMENTAL AFFIDAVIT OF DAVID L. EATON IN SUPPORT OF THE DEBTORS APPLICATION FOR AN ORDER AUTHORIZING THE EMPLOYMENT OF KIRKLAND & ELLIS LLP AS ATTORNEYS FOR THE DEBTORS I, David L. Eaton, being duly sworn, state the following under penalty of perjury. 1. I am a partner in Kirkland & Ellis LLP (K&E), located at 200 East Randolph I am admitted to practice in the state of Illinois. On

Drive, Chicago, Illinois 60601.

May 17, 2005, I was admitted to practice pro hac vice before the United States Bankruptcy Court

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. 05-55991; 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. 05-55964; 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 11632697.4

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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 [Docket No. 16] (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 [Docket No. 16] (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 [Docket No. 108] (the First Supplemental Affidavit). 5. 6. The Application was approved by this Court on May 26, 2005 [Docket No. 138]. On July 18, 2005, K&E filed with this Court the Second 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 [Docket No. 736] (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 Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 1458] (the Third Supplemental Affidavit).

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

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8.

On March 29, 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 [Docket No. 2507] (the Fourth Supplemental Affidavit). 9. On June 22, 2006, K&E filed with this Court the 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 [Docket No. 2868] (the Fifth Supplemental Affidavit). 10. On November 8, 2006, K&E filed with this Court the Sixth 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 [Docket No. 3570] (the Sixth Supplemental Affidavit, and collectively with the Original Affidavit, the First Supplemental Affidavit, the Second Supplemental Affidavit, the Third Supplemental Affidavit, the Fourth Supplemental Affidavit and the Fifth Supplemental Affidavit, the Prior Affidavits). 11. I submit this Seventh Supplemental Affidavit in connection with the Application

to provide additional disclosure required under Bankruptcy Rules 2014(a) and 2016(b). 12. None of the additional representations described herein are materially adverse to

the interests of the Debtors estates. 13. 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 conducts a conflicts search of such parties.

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Additional Disclosures 14. Additional parties that have been identified to be searched in K&Es electronic

database of clients and entities with other connections to K&E are listed on Exhibit A to this Seventh Supplemental Affidavit. 15. Listed on Exhibit B3 are the results of K&Es conflicts searches of the entities

listed on Exhibit A. 16. In addition, Exhibit B includes updated search results of parties that were

previously searched. 17. Based on the conflicts search conducted to date and described herein, to 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 18. Effective February 1, 2007, K&E will abide by the policies articulated in

Exhibit C regarding client-reimbursable expenses and other charges. In the event of a conflict of such policies with any guidelines or rules promulgated by the United States Trustee or the Court, the rules or guidelines of the United States trustee or the Court shall govern.

On Exhibit B, the term current client means a client to whom time was posted between 12 months before the Petition Date and the date of this Sixth Supplemental Affidavit. 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 at least 36 months before the Petition Date but whose 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.

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19.

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. 20. As disclosed in Exhibit B, K&E currently represents Nissan Motor

Company, Ltd. (Nissan Motor).

Nissan Motor is an affiliate of Nissan Motor Company

Unlimited, a customer of the Debtors. K&Es representation of Nissan Motor concerns matters unrelated to the Debtors and these chapter 11 cases. 21. K&E currently represents ABN AMRO Bank, N.V. in certain transactions

involving General Motors Acceptance Corporation, an affiliate of the Debtors customer General Motors Corporation, unrelated to K&Es representation of the Debtors in these chapter 11 cases. 22. Effective April 1, 2007, Thomas A. Gottschalk will return to K&Es

Washington, D.C. office as an of-counsel. Mr. Gottschalk recently retired from General Motors Corporation, where he was employed for nearly 13 years and held positions as (a) Senior Vice President and General Counsel and (b) Executive Vice President for Law & Public Policy. As noted above, General Motors Corporation is a customer of the Debtors and has filed pleadings in these chapter 11 cases. Out of an abundance of caution, K&E will formally screen Mr.

Gottschalk from work involving the Debtors. 23. With the exception of (a) General Motors Corporation and its various subsidiaries

and affiliates, (b) Morgan Stanley and its various subsidiaries and affiliates, (c) Dow Chemical and its various subsidiaries and affiliates and (d) Honeywell and its various subsidiaries and

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affiliates, no client listed herein or on the accompanying exhibits represents more than 1% of K&Es fee receipts for the twelve-month period ending December 31, 2006.4

For the twelve month period ending December 31, 2006, (a) General Motors Corporation and its various subsidiaries and affiliates represent 2.70% of K&Es fee receipts, (b) Morgan Stanley and its subsidiaries and affiliates represent 2.13% of K&Es fee receipts, (c) Dow Chemical and its subsidiaries and affiliates represent 1.39% of K&Es fee receipts and (d) Honeywell and its subsidiaries and affiliates represent 1.19% of K&Es fee receipts.

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Pursuant to 28 U.S.C. 1746, I declare under penalty of perjury that the foregoing is true and correct.

Dated: March 27, 2007

/s/ David L. Eaton David L. Eaton (IL 3122303) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200

Subscribed and sworn to before me this 27th day of March, 2007. /s/ Katherine K. Phillips Katherine K. Phillips Notary Public, State of Illinois My Commission Expires: December 14, 2008

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EXHIBIT A

K&E 11632697.4

SEVENTH SUPPLEMENTAL AFFIDAVIT EXHIBIT A List of Exhibits Exhibit A(i) A(ii) A(iii) Category Unsecured Creditors Shareholders Post-Petition Third Party Motions

K&E 11635182.5

Exhibit A(i) Unsecured Creditors ABB Lummus Global Inc. Combustion Engineering

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Exhibit A(ii) Shareholders Barclays Bank Plc Bear, Stearns & Co. Inc. Becker, Charles E. Blackstone Group BNP Paribas Securities Corp. California Public Employees Retirement System Deutsche Investment Management Americas I Dimensional Fund Advisors, Inc. Dresdner Kleinwort Wasserstein Fund Asset Management Georgica Advisors, L.L.C. Gruber & Mcbaine Capital Management L.L. Heartland Industrial Partners LP Helix Investment Partners LP Joan Fabrics, Corp. Krause, Robert Marin Capital Partners, L.P. Mellon Bank N.A. Nickerson, Terry M SG Americas Securities, LLLC Silver Point Capital Fund Stark Offshore Management, LLC Stark Onshore Management, LLC Stroud, Russell N UBS Americas Inc. UBS Securities LLC

3
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Exhibit A(iii) Third Party Motions Deloitte Tax LLP Ernst & Young LLP

4
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EXHIBIT B

K&E 11632697.4

Name of Entity Searched 40 | 86 Advisors ABB Lummus Global Combustion Engineering

Name of Entity and/or Affiliate of Entity, that is a K&E Client Conseco Agency, Inc. ABB Lummus Global, Inc. Asea Brown Boveri, Inc. ABB Ltd. Basic, Inc. ABB Ltd.-Steering Committee

Status Current Current Former Current Closed Current Closed Former

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

Allen & Overy

Allen & Overy

Alvarez & Marsal Europe LLC Alvarez & Marsal Europe Limited Alvarez & Marsal LLC Aon Risk Services of NYC Cananwill Inc Affinity Insurance Services Inc. Aon Direct Group Inc. Healthcare Providers Service Organization Swett & Crawford of Illinois, Inc. Aon Consulting, Inc. Aon Risk Services, Inc. of Ohio Aon Special Risk Services, Inc. Ashurst Morris Crisp Avenue Capital Partners Ashurst Morris Crisp Avenue Capital Partners

Current Current Current Current Current Current Current Closed Former

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

Avenue Capital Management II, L.P. Current

K&E 11635182.5

Name of Entity Searched Bank of America NationsBanc Ticona Bayer Corp. Bayer MaterialScience

Name of Entity and/or Affiliate of Entity, that is a K&E Client BA Equity Investors

Status Current

Nature of Representation Representation in matters unrelated to the Debtors

Pursell Industries, Inc. Rhein Chemie Corporation

Closed Closed Current Current Current Former Closed Closed

Bear Stearns Asset Management Theodore Young Robert Juneja Bodil Arlander Brunswick Corporation Burr & Forman LLP California Public Employees Retirement System California Regional Water Quality Control Board Citicapital Citicorp Citi Corp Leasing Citi Lending Colbond Inc. Akzo Nobel, Inc. Akzo Nobel, NV Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Cole Schotz Meisel Forman & Leonard PA Constellation Energy Group Brunswick Corporation Burr & Forman State of California

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

State of California Department of Closed Water Resources Citigroup Global Special Situations Current Group NTELOS Inc. Current Citigroup Current

Closed Former Former Current

Corrflex Packaging LLC

Constellation Power Source Holdings Closed Inc. Graphic Design Technologies, Inc. Former

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

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Name of Entity Searched CSX Transportation CSX Corporation/American Commercial Lines Culligan Deloitte Tax LLP

Name of Entity and/or Affiliate of Entity, that is a K&E Client

Status

Nature of Representation Representation in matter unrelated to the Debtors

Belt Railway Company of Chicago, Current The

Siemens Energy & Automation/Postal Division Deloitte & Touche S.p.A. Deloitte & Touche, LLP

Current Current Current Current Current Current Closed Current Current Current Current Current

Dow Chemical Corp. Ernst & Young Exelon Energy Company

Dow Quimica S.A. Ernst & Young LLP Exelon Corporation Exelon Power Team Exelon Services, Inc. Mark Kilgore Exelon Business Services Inc. Exelon Generation Company LLC

First Union National Bank of North Carolina Wachovia Bank and Trust Company NA GDX Canada

Wachovia Securities LLC

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

Gencorp Inc.

Current

General Electric Company General Electric Credit Corporation GE Polymerland

Committee of the Board of Directors Current of Gencorp Gencorp Inc. - Compensation Current Committee A&E Television Networks Former Bently Pressurized Bearing Company Former

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

IDX Systems Corporation

Current

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Name of Entity Searched General Motors Corporation

Name of Entity and/or Affiliate of Entity, that is a K&E Client GMAC Commercial Finance LLC Performance Equity Management, LLC General International Limited

Status Current Current 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

Great American Alliance Ins Great American Insurance Co Heritage Environmental Svcs Inc Hilco Trading Inc. Honeywell International HSBC Eq.

Great American Insurance Co

Heritage Group, The Hilco Great American Honeywell DMC Services, LLC HSBC Securities, Inc. HSBC Bank, PLC

Current Former Current Current Current Closed Former Current Former Current Current Current Closed Current

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 Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

ING Capital Advisors Standard Federal Bank

ABN AMRO Information Technology Services Inc. ABN Amro Private Equity ABN-AMRO Chicago Corp. ABN-AMRO ABN AMRO Bank NV ABN AMRO Holding NV ABN AMRO Ventures BV ABN AMRO Bank NV Financial Products Keith Walz

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Name of Entity Searched JPMorgan Chase Bank J.P.Morgan Bank Canada J.P.Morgan Securities Inc.

Name of Entity and/or Affiliate of Entity, that is a K&E Client First Chicago Equity Capital Chase Manhattan Bank, N.A. American National Bank & Trust Company of Chicago Timothy A. Dugan JPMorgan Chase Bank, NA JP Morgan Asset Management

Status Closed Former Closed Current Current Current Current Closed Closed Closed Closed Current Closed Closed 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 Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

Kroll, Zolfo, Cooper Latham & Watkins LLP McMillan Binch LLP

Kroll, Inc. Latham & Watkins McMillan, Binch

Meridian Magnesium Products New Holland North America, Inc. Morgan, Lewis & Bockius L.L.P. Nissan Morgan, Lewis & Bockius L.L.P. Nissan Motor Company, Ltd.

Ohio Environmental Protection Ohio Department of Education Agency State of Ohio Orix Orix Equipment Leasing Orix Financial Services Orix Lease Equipment RLI Insurance Company Silver Point Capital Fund Silver Point Capital LP RLI Corporation Silver Point Capital Europe LLP Silver Point Capital Fund Silver Point Finance LP Silver Point Finance LLC ORIX Real Estate Capital, Inc.

Former Current Current Current Current

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

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Name of Entity Searched Stephen F. Cooper Thomas & Betts Corporation Tyco

Name of Entity and/or Affiliate of Entity, that is a K&E Client Catalyst Equity Fund Partners, L.L.C. Thomas & Betts Corporation Tyco Electronics Logistics AG Tyco Electronics Corporation

Status Closed Former Current Current Current Current Closed Current Former

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

UBS Investment Bank

UBS Warburg UBS Financial Services, Inc. UBS Ltd.

United States Environmental Protection Agency Pension Benefit Guaranty Corporation Office of the US Attorney Securities and Exchange Commission United States Internal Revenue Service URS Corporation Van Kampen

Federal Communications Commission David A. Kettel

URS Corporation

Closed

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

Van Kampen Investor Services Inc. Closed Steven Hefter Morgan Stanley Capital Partners Current Current Current

Visiteon Climate Control Valeo Voridian Canada Company Voridian Eastman Chemical

Visteon Deutscheland GmbH

Eastman Chemical Company

Closed

Representation in matters unrelated to the Debtors

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Name of Entity Searched Wasserstein Management Partners LP

Name of Entity and/or Affiliate of Entity, that is a K&E Client

Status

Nature of Representation Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

Dresdner Kleinwort Benson Finance Closed Ltd. Closed

Wasserstein Parella Partners LP Dresdner Kleinwort Capital Wasserstein Perella Management Partners Wasserstein/C&A Holdings LLC

Dresdner Kleinwort Benson Private Closed Equity Partners LP

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EXHIBIT C

K&E 11632697.4

KIRKLAND & ELLIS LLP CLIENT-REIMBURSABLE EXPENSES AND OTHER CHARGES Effective 2/1/07 The following outlines Kirkland & Elliss (K&Es) policies and standard charges for various services performed by the Firm and/or by other third parties on behalf of the client which are often ancillary to our legal services. Services provided by in-house Firm personnel are for the convenience of our clients. Given that these services are often ancillary to our legal services, in certain instances, it may be appropriate and/or more cost efficient for these services to be outsourced to a third-party vendor. Duplicating, Reprographics and Printing: The following list details the Firms charges for duplicating, reprographics and printing services: Black and White Copy or Print (all sizes of paper): $0.10 per impression for all U.S. offices except New York $0.15 per impression in New York 0.10 per impression in Munich 0.10 per impression in London Color Copy or Print (all sizes of paper): $0.50 per impression Scanned Images: $0.15 per page for black and white or color scans Other Services: CD/DVD Duplicating or Mastering - $7/$10 per CD/DVD Binding - $0.70 per binding Labels and Tabs - $0.03 - $0.10 per item based on service Black and White or Color Transparency - $0.15 or $0.65 per page If services are provided beyond those outlined above, pricing will be based on the Firms approximate cost and/or comparable market pricing. Secretarial and Word Processing: Clients are not charged for secretarial and word processing activities incurred on their matters during standard business hours. Overtime Charges: Secretarial and word processing overtime costs are not passed on to clients unless either (i) the client has specifically requested the after-hours work or (ii) the nature of the work being done for the client necessitates the overtime and such work could not have been done during normal working hours. Costs for related overtime meals and transportation are charged to the client only under the same conditions. Travel Expenses: We charge clients only our out-of-pocket costs for travel expenses including associated travel agency fees. We charge only coach fares

(business class for international flights) unless the client has approved first-class or an upgrade. K&E personnel are instructed to incur only reasonable airfare, hotel and meal expenses. K&E negotiates, uses, and passes along volume discount hotel and air rates whenever possible and practical. Volume discounts exclude certain immaterial retrospective rebates for which it is not practical to allocate to specific travel. Communication Expenses: We do not charge clients for telephone calls or faxes made from K&Es offices with the exception of third-party conference calls and videoconferences. Charges incurred for conference calls, videoconferences, cellular telephones, and calls made from other third-party locations will be charged to the client at the actual cost incurred. Further, other telecommunication expenses incurred at third-party locations (e.g., phone lines at trial sites, Internet access, etc.) will be charged to the client at the actual cost incurred. Overnight Delivery/Postage: We charge clients for the actual cost of overnight and special delivery (e.g., Express Mail and FedEx), and U.S. postage for materials mailed on the clients behalf. K&E negotiates, uses, and passes along volume discount rates whenever possible. Messengers: We charge clients for the actual cost of a third party vendor messenger. Where a K&E in-house messenger is used, we charge clients a standard transaction charge plus applicable cab fare. Computerized Research Services: Client charges are limited to K&Es actual third-party costs and do not include any surcharges for related overhead. K&E negotiates, uses, and passes along volume discount rates whenever possible. As discounts are customarily based on overall volume, the amount of the discount may vary from month to month. Off-Site Legal Files Storage: Clients are not charged for off-site storage of files unless the storage charge is specifically approved in advance. Electronic Data Storage: The Firm does not generally charge our clients for costs to store electronic data and files related to cases. However, the Firm may seek to recover the cost of data storage for cases with large or long-term data storage requirements and/or where service level agreements between the client and the Firm provide for specialized document storage and retention. Document Procurement: Our standard client charge for document retrieval when a K&E library employee obtains a document from an outside source is $25 per document. There is no client charge for retrieving documents from K&E libraries in other cities or from other collections when the document is part of the K&E collection but unavailable.

Calendar Court Services: Our standard charge is $25 for a court filing and other court services or transactions. Library and Business/Industry Research Services: Research specialists perform computerized research services at the request of attorneys, and clients are charged per hour for these services. Supplies: There is no client charge for standard office supplies. Clients are charged only for special items (e.g., a minute book, exhibit tabs/indexes/dividers, binding, etc.) and then only at K&Es actual cost. Contract Attorneys and Contract Non-Attorney Billers: If there is a need to utilize a contract attorney or contract non-attorney on a client engagement, clients will be requested to retain and pay these individuals directly unless specific billing arrangements are agreed between the Firm and client. Other Third Party Expenditures: Other third party expenditures (e.g., corporate document and lien searches, lease of office space at Trial location, IT equipment rental, SEC and regulatory filings, etc.) incurred on behalf of a client, will be passed through to the client at actual cost. If the invoice exceeds $50,000, it is K&Es policy that wherever possible such charges will be directly billed to the client. In those circumstances where this is not possible, K&E will seek reimbursement from our client prior to paying the vendor.

Unless otherwise noted, charges billed in foreign currencies are determined annually based on current U.S. charges at an appropriate exchange rate.

CERTIFICATE OF SERVICE I, Ray Schrock, an attorney, certify that on the 27th day of March, 2007, I caused to be served, 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 Seventh Supplemental Affidavit of David L. Eaton in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors. Dated: March 27, 2007 /s/ Ray C. Schrock Ray C. Schrock

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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 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 David H Freedman David Heller David Youngman Dow Chemical Company 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 Michael R Paslay

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 Derrick Smith Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Kathleen Maxwell Bruce Tobiansky

Val Venable

Stuart A Gold & Donna J Lehl

EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.com scott.salerni@basell.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 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 dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com klmaxwell@dow.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 sgold@glmpc.com dlehl@glmpc.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 Kimberly.Rodriguez@gt.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

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

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CREDITOR NAME Michael Stamer Michigan Department Of Treasury Mike O'Rourke 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 Robin Spigel 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

Tricia Sommers

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante Stephen Tetro T Pryce Tax Administrator Thomas Radom 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

PA Powers 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 mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com 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 triciawinkle@hotmail.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 rspigel@willkie.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com PAPowers@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com stephen.tetro@lw.com tpryce@ford.com jcambio@tax.ri.gov radom@butzel.com 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 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 Marshall City Of Sterling Heights Colbond Inc Dayton Bag & Burlap Co Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Lake Erie Products Meridian Magnesium Office of Finance of Los Angeles 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 Treasurer Of State Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities Maurice S Evans City Manager James P Bulhinger City Treasurer Don Brown Jeff Rutter 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 Joseph T Deters Tom Tekieke General Fax Adriana Avila FAX 217-356-5469 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 903-237-1004 269-781-3835 586-276-4077 828-665-5005 937-258-0029 248-430-0134 281-588-4606 770-258-3901 630-595-0336 517-663-2714 213-368-7076 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 614-644-7313 248-853-8422 519-944-7748 586-939-4216

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

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CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin

ADDRESS2

COUNTRY

Mike Keith Charlie Burrill Thomas B Radom Attn Receiver General International Tax Service

Canada Canada

Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Dept Of Building And Safety City Attorneys Office Tax Department Water Department File 54563

Port Huron Police Department Barbara J Walker Stacy Fox Susan F Herr Ronald Rose & Brendan Best Gary Torke 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

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 PO Box 849 1609 Biddle Ave 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 104 3rd St NW 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 26553 Evergreen Rd DuPont Legal D 7156 400 Renaissance Center 4611 North 32nd St Ste 900 1007 N Market St Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air MI MI GA NC GA PA PA NC MD TN 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 21014 37203

CITY Sidney New York Greenville Athens Wyandotte Bloomfield Hills Sudbury Ottawa Plymouth Barberton Canton Dover Dover Evart Fullerton Havre De Grace Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron St Charles Southfield Wilmington Detroit Milwaukee

STATE OH NY SC TN MI MI ON ON MI OH OH NH NH MI CA MD CA AZ NC MI MI MI MO MI DE MI WI

ZIP 45365-8977 10022 29606 37371-0849 48192 48304 P3A 5C2 K1A 1B1 48170-4394 44203 44711-9951 03820 03820-0818 49631 92632 21078 90012 85003 27573 49085-1355 48895 48060 63301 48076 19898 48243 53209-6023

CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth 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

William Stiefel

Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue

Director's Office for Taxpayer Services Division

Highwoods Forsyth Lp

co Highwoods Properties Llc

co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service

Canada

SBSE Insolvency Unit

Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15

3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit

NC OH IN IN AL MI NC ON MI

27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232

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

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CREDITOR NOTICE NAME

ADDRESS2

COUNTRY

Tim Gorman Laura Kelly

Edward M. Mahon, Jr. C Garland Waller

Canada Canada Canada

Woody Ban

CREDITOR NAME Invista ISP Elastomer Janesville Products Keith Milligan Lear Corp Manpower Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp PO Box 6529

ADDRESS1 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 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

CITY Chicago Houston Grand Rapids Phenix Southfield Farmington Hills Greenville Ste Foy Port Hope Avon Lake Cambridge Lowell New York New York Tyngsboro

STATE IL TX MI AL MI MI NC QC ON OH ON MA NY NY MA

ZIP 60605-1725 77210 49546 36870 48034 48334 27834 G1X 4A5 L1A 3V9 44012 N3H 3P5 01851 10249 10020-1605 01879-2710

875 Heron Rd

Canada Canada Canada Canada Canada

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 50 N Ripley St PO Box 30744

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

Ottawa Ottawa Dorval Belleville Ottawa Chicago New York Montgomery Lansing Lansing Detroit Lansing Lansing

ON ON QC ON ON IL NY AL MI MI MI MI MI

K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 K1A 9Z9 60604 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001

Jennifer Nelles US Trustee

First Plaza County Of Fresno

PO Box 2228

Of Ingersoll

Canada Canada PO Box 67

PO Box 100

Canada

Fsia Inc

State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd The Corporation Of The Town The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co United States Attorney for the Eastern District of Michigan

Randy Lueth

Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 130 Oxford St 2nd Fl 126 North Pearl St 1306 E Triumph Dr 356 Main 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 942 Brooks Ave 211 W Fort St Ste 2001

Lansing Detroit Southfield Hickory Fresno Trenton Ingersoll Pageland Urbana Farmington Gananoque Old Fort Pageland Troy Troy Detroit Greensboro Holland Detroit

MI MI MI NC CA ON ON SC IL NH ON NC SC NC MI MI NC MI MI

48909-8244 48226 48075 28602 937151192 K8V 5R1 N5C 2V5 29728 61802 03835 K7G 2T6 28762 29728 27371 48083 48232 27410-6237 49423 48226

Attn Civil Division

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

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CREDITOR NAME Valeo Inc Vari Form Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul One Village Center Dr 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 Charlotte New York Bingham Farms NC NY MI MI 48111 28262-2337 10019 48025

CREDITOR NOTICE NAME Jerry Dittrich Terry Nardone Blue Point Capital Bpv Lowell LLC

ADDRESS1 3000 University Dr 12341 E 9 Mile Rd 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner

ADDRESS2

STATE MI MI CT OH IL

ZIP 48326-2356 48089 06830 44633 61866

COUNTRY

Visteon Climate Control

CITY Auburn Hills Warren Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

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

co Lincoln Harris Llc Hal Novikoff

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

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