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

DEBTORS APPLICATION FOR THE ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF LERACH COUGHLIN STOIA GELLER RUDMAN & ROBBINS LLP AS SPECIAL COUNSEL WITH RESPECT TO CERTAIN LITIGATION MATTERS NUNC PRO TUNC TO APRIL 2, 2007 The above-captioned debtors (collectively, the Debtors) hereby apply to the Court (this Application) for the entry of an order, substantially in the form of Exhibit A, authorizing the employment and retention of Lerach Coughlin Stoia Geller Rudman & Robbins LLP (Lerach Coughlin) as their special counsel with respect to certain litigation matters, upon the terms and conditions contained in an engagement letter, substantially in the form of Exhibit B (the

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. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 11753190.2

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Engagement Letter)2 nunc pro tunc to April 2, 2007. In support of this Application, the Debtors respectfully state as follows: Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334. This matter

is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The bases for the relief requested herein are sections 105(a), 327(a) and 328(a) of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Rules 2014, 2016 and 5002 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules) and Rule 2014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan (the Local Rules). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions for

relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. On May 24, 2005, the United States trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Committee). 6. On January 24, 2007, the Debtors filed the First Amended Joint Plan of Collins &

Aikman Corporation and Its Debtor Subsidiaries [Docket No. 3976] (as amended, the Plan). On January 26, 2007, the Court entered an order approving the Debtors amended disclosure statement
2 Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Engagement Letter.

2
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related to the Plan [Docket No. 3988]. Pursuant to this order, the Debtors commenced the solicitation process in connection with the Plan. The Plan is supported by the unofficial steering committee (the Steering Committee) for the Debtors senior, secured prepetition lenders, the Committee and the Debtors major customers. The hearing on confirmation of the Plan is scheduled for June 5, 2007 (the Confirmation Hearing). Retention of Special Counsel 7. The Debtors Plan provides for the establishment of a litigation trust (the and the appointment of a litigation trust administrator (the

Litigation Trust)

Litigation Trust Administrator) to pursue claims on behalf of the Litigation Trust beneficiaries (the Beneficiaries). See Plan, Article IV.C. The responsibilities of the Litigation Trust Administrator include identifying and retaining counsel and other professionals for the Debtors and the Litigation Trust who shall investigate and prepare to commence Litigation Trust claims against third parties, as contemplated in the Plan and that certain litigation trust agreement (the Litigation Trust Agreement), that are intended to preserve and protect the assets of the Litigation Trust (the Litigation Trust Assets). These causes of action include, but are not limited to, the causes of action arising under chapter 5 of the Bankruptcy Code that are not released under the Plan or Court-approved settlements. Litigation Trust pursuant to the Plan. 8. The agent for the Debtors senior, secured prepetition lenders (the Agent), in These causes of action will be assigned to the

consultation with the Steering Committee and the Committee, has advised the Debtors that the Agent has selected Alan Miller to serve as the Litigation Trust Administrator. The Debtors previously retained Alan Miller as special counsel to begin the investigation and preparation of certain causes of action for the benefit of the Litigation Trust in advance of the effective date of the Plan. See Order

3
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Authorizing the Employment and Retention of Alan B. Miller as Special Counsel with Respect to Certain Litigation Matters [Docket No. 4251]. 9. Due to the time-sensitive nature of several causes of action, the upcoming

Confirmation Hearing and the sheer amount of work required to ensure maximum value for the Debtors estates and the Beneficiaries of the Litigation Trust, the Debtors wish to retain Lerach Coughlin nunc pro tunc to April 2, 2007 to aid Alan Miller in pursuing certain claims held by the Debtors and the Litigation Trust, including without limitation, breach of fiduciary duty claims and other claims against individuals and entities for the benefit of the Litigation Trust. 10. Furthermore, it was important that a determination be made of the availability of

information and documents regarding such claims prior to reaching an agreement on Lerachs compensation. Given the existence of such information and documents, the Debtors are now able to make this Application to retain in order for Alan Miller and the Debtors to institute necessary actions to preserve and protect the Litigation Trust Assets and for work to be done respecting such actions in the future. The Debtors respectfully represent that such nunc pro tunc representation is entirely appropriate, especially since Learch is to be compensated by a contingency fee, not on an hourly basis. 11. Recently, the Debtors sought to employ and retain Togut, Segal & Segal (Togut)

and Rosen Slome Marder LLP (RSM) to aid Alan Miller and the Debtors in pursuing certain claims and causes of action, including actions under chapter 5 of the Bankruptcy Code. To the extent that conflicts arise with Togut and RSM for the actions for which Togut and RSM are being retained, the Debtors believe it is necessary to retain Lerach Coughlin nunc pro tunc to April 2, 2007 to prosecute such claims and causes of action.

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12.

Togut, Lerach Coughlin and RSM all will work to minimize any potential duplication

of work, but, in any event, will serve on a contingency basis. Relief Requested 13. By this Application, the Debtors respectfully request that the Court enter an order

authorizing the employment and retention of Lerach Coughlin as special counsel to investigate and commence certain claims held by the Debtors and the Litigation Trust, including without limitation, fraudulent conveyance claims and other claims against individuals and entities for the benefit of the Litigation Trust, upon the terms and conditions contained in the Engagement Letter nunc pro tunc to April 2, 2007. 14. The Agent has communicated to the Debtors its approval of the Engagement Letter

and the relief requested in this Application. Lerach Coughlins Qualifications 15. Lerach Coughlin has extensive experience in complex litigation, with particular

emphasis on securities, consumer, insurance, healthcare, human rights, employment discrimination and antitrust class actions. 16. Based on the complex nature of the potential litigation, the Debtors believe that

Lerach Coughlin is well-qualified and able to represent their interests and ultimately the interests of the Litigation Trust and its Beneficiaries in a cost-effective, efficient and timely manner. Lerach Coughlin has indicated a willingness to act on behalf of the Debtors, their creditors and the Beneficiaries, and to subject itself to the jurisdiction and supervision of this Court. Services to Be Provided 17. Alan Miller and Lerach Coughlin have entered into the Engagement Letter, which

governs the relationship between Lerach Coughlin and the Litigation Trust Administrator, as well as Lerach Coughlins relationship with the Debtors. Under the Engagement Letter and to the extent 5
K&E 11753190.2

requested by the Debtors, Lerach Coughlin will act as special counsel to the Debtors under the direction of Alan Miller. Lerach Coughlins services will include, but not be limited to, the following: a. prosecute certain claims held by the Debtors and the Litigation Trust, including, without limitation, breach of fiduciary duty claims and other claims against individuals and entities for the benefit of the Litigation Trust to be established under the Plan; act as conflicts counsel to Togut and RSM, whom the Debtors have sought to retain as special counsel to prosecute causes of action arising under chapter 5 of the Bankruptcy Code; and represent Alan Miller, as the Litigation Trust Administrator of the Litigation Trust, in such other matters consistent with his retention as he deems appropriate. Terms of the Engagement Letter 18. The terms and the conditions of the Engagement Letter were negotiated between

b.

c.

Alan Miller and Lerach Coughlin, in consultation with the Debtors. The Engagement Letter reflects the parties mutual agreement as to the efforts that will be required in this engagement. The material terms of the Engagement Letter are as follows:3 a. b. Term. The term of the engagement shall commence upon signing of the Engagement Letter and expire according to the terms of the Plan. Fees. Lerach Coughlin will receive compensation equal to 20% of the first $50 million of any net recovery; plus 25% of any net recovery in excess of $50 million and less than $100 million; plus 30% of any net recovery in excess of $100 million. Lerach Coughlin also shall be reimbursed for reasonable expenses, including filing fees.

19.

The overall compensation structure described above, as set forth in the

Engagement Letter, is similar to compensation generally charged by counsel for comparable engagements. The Debtors submit that the foregoing compensation arrangement is reasonable,
3 The following summary of the Engagement Letter is provided solely for the convenience of the Court and parties in interest. To the extent that there are any discrepancies between this summary and the Engagement Letter, the terms and language of the Engagement Letter shall govern.

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market-based and customary for such chapter 11 legal engagements pursuant to section 328(a) of the Bankruptcy Code. 20. As set forth in the Rudman Affidavit (as defined below), Lerach Coughlin has agreed

not to share any of its compensation from the Debtors or the Litigation Trust with any other person, other than other principals and employees of Lerach Coughlin, as permitted by section 504 of the Bankruptcy Code. Disinterestedness 21. As required by Bankruptcy Rule 2014 and Local Rule 2014-1, Samuel H. Rudman, a

partner of Lerach Coughlin, has submitted an affidavit (the Rudman Affidavit) setting forth Lerach Coughlins connections with the parties against whom the causes of action may be commenced (the Potentially Adverse Parties). The Rudman Affidavit is attached hereto as Exhibit C. 22. To the best of Samuel H. Rudmans knowledge and except as disclosed in the

Rudman Affidavit, Lerach Coughlin: (a) does not hold or represent an interest adverse to the Debtors estates; (b) is a disinterested person as that term is defined in section 101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code; and (c) does not hold or represent any interest adverse to the Debtors or their estates. 23. To the best of the Debtors knowledge, except as set forth in the Rudman Affidavit,

Lerach Coughlin: (a) is not aware of any connection with any of the Potentially Adverse Parties; (b) is a disinterested person as that term is defined in section 101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code; and (c) does not hold or represent any interest adverse to the Debtors or their estates.

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24.

To the extent that Lerach Coughlin discovers any facts bearing on the matters

described herein during the period of the retention, Lerach Coughlin will supplement the information contained in the Rudman Affidavit. Basis for Relief 25. Section 327 of the Bankruptcy Code governs a debtors employment of professional

persons to represent the debtor in possession in carrying out its duties under the Bankruptcy Code. See 11 U.S.C. 327(a). 26. The Debtors seek approval of the Engagement Letter pursuant to section 328(a) of the

Bankruptcy Code, which provides, in relevant part, that the Debtors with the courts approval, may employ or authorize the employment of a professional person under section 327 . . . on any reasonable terms and conditions of employment . . . including on a . . . contingent fee basis. 11 U.S.C. 328(a). 27. Section 328 permits the compensation of professionals on flexible terms that reflect

the nature of their services and market conditions. As the United States Court of Appeals for the Fifth Circuit recognized in In re National Gypsum Co.: Prior to 1978, the most able professionals were often unwilling to work for bankruptcy estates where their compensation would be subject to the uncertainties of what a judge thought the work was worth after it had been done. The uncertainty continues under the present 330 of the Bankruptcy Code, which provides that the court award to professional consultants reasonable compensation based on relevant factors of time and comparable costs, etc. Under present 328 the professionals may avoid that uncertainty by obtaining court approval of compensation agreed to with the trustee (or debtor or committee). 123 F.3d 861, 862 (5th Cir. 1997) (citations omitted). 28. Notwithstanding approval of Lerach Coughlins engagement under section 328 of the

Bankruptcy Code, Lerach Coughlin intends to apply to the Court for allowance of compensation and

8
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reimbursement of expenses in accordance with the procedures set forth in the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules and any applicable orders of the Court, including the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members entered by this Court on June 9, 2005 [Docket No. 290]. 29. The Debtors seek to investigate and prepare to commence their outstanding claims

through Lerach Coughlin efficiently and in the manner most effective to obtain the maximum value for such assets for the benefit of the Debtors estates and the Beneficiaries. Accordingly, the Debtors are requesting that the Court approve the employment and retention of Lerach Coughlin nunc pro tunc to April 2, 2007. Notice 30. Notice of this Application has been given to the Core Group as required by the

Case Management Procedures.4 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 31. court. No prior application for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 30 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the employment and retention of Lerach Coughlin as special counsel nunc pro tunc to April 2, 2007 in connection with the investigation and commencement of certain causes of action of the Debtors estates and the Litigation Trust upon the terms and conditions contained in the Engagement Letter and (b) granting such other and further relief as is just and proper. Dated: May 18, 2007 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock 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

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EXHIBIT A

K&E 11753190.2

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

ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF LERACH COUGHLIN STOIA GELLER RUDMAN & ROBBINS LLP AS SPECIAL COUNSEL WITH RESPECT TO CERTAIN LITIGATION MATTERS NUNC PRO TUNC TO APRIL 2, 2007 Upon the application (the Application)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order authorizing the employment and retention of Lerach Coughlin Stoia Geller Rudman & Robbins (Lerach Coughlin) as their special counsel in connection with the investigation and preparation to commence certain causes of action, upon the terms and conditions contained in the Engagement Letter nunc pro tunc to April 2, 2007 [Docket No. ___]; it appearing that the relief requested is in the best interest of the Debtors estates, their
1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 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. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Application.

K&E 11753190.2

creditors, the Beneficiaries and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and the Application in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Application and the opportunity for a hearing on the Application was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Application is granted in its entirety. Lerach Coughlin is found to be a disinterested person within the meaning of

11 U.S.C. 101(14). 3. In accordance with 11 U.S.C. 327(a), 328(a) and 1107(a), the Debtors are

authorized and empowered to retain and employ Lerach Coughlin as special counsel in these cases pursuant to the terms set forth in the Application and the Engagement Letter nunc pro tunc to April 2, 2007. 4. The Engagement Letter is approved pursuant to 11 U.S.C. 328(a) and the Debtors

are authorized to pay and reimburse Lerach Coughlin according to the terms in the Engagement Letter. 5. Lerach Coughlin shall be compensated in accordance with the procedures set forth in

the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules and any applicable orders of the Court, including the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members entered by this Court on June 9, 2005 [Docket No. 290].

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6.

The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Application. 7. upon its entry. 8. The Court retains jurisdiction with respect to all matters arising from or related to the The terms and conditions of this Order shall be immediately effective and enforceable

implementation of this Order.

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CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the 18th day of May, 2007, I caused to be served, by e-mail, facsimile 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 Debtors Application for the Entry of an Order Authorizing the Employment and Retention of Lerach Coughlin Stoia Geller Rudman & Robbins LLP as Special Counsel With Respect to Certain Litigation Matters Nunc Pro Tunc to April 2, 2007. Dated: May 18, 2007 /s/ Ray C. Schrock Ray C. Schrock

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)

Page 1 of 2

Served via Electronic Mail

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 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

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante Stephen Tetro Tax Administrator Thomas Radom Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company W Strong 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 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 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 wstrong@ford.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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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 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 Ronald A Leggett 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 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 Collector Of Revenue 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 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 314-622-4413 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 Water Utilities 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 PO Box 1952 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 Longview 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 TX 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 75606 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 Longview 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

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

of the City of Montgomery

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

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

NC OH IN IN AL MI NC ON

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

Canada

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

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CREDITOR NOTICE NAME SBSE Insolvency Unit

ADDRESS2

COUNTRY

Tim Gorman Laura Kelly

Edward M. Mahon, Jr. C Garland Waller

Canada Canada Canada

Woody Ban

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

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

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

ZIP 48232 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

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

Fsia Inc

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

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

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

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

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

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CREDITOR NOTICE NAME 211 W Fort St Ste 2001 3000 University Dr 12341 E 9 Mile Rd 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner 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 MI NC NY MI 48111 28262-2337 10019 48025 MI MI MI CT OH IL 48226 48326-2356 48089 06830 44633 61866

ADDRESS1

ADDRESS2

CITY

STATE

ZIP

COUNTRY

CREDITOR NAME United States Attorney for the Eastern District of Michigan Valeo Inc Vari Form Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Detroit Auburn Hills Warren Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

Attn Civil Division Jerry Dittrich Terry Nardone Blue Point Capital Bpv Lowell LLC

Visteon Climate Control

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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EXHIBIT B

K&E 11753190.2

EXHIBIT C

K&E 11753190.2