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 STATEMENT REGARDING APPOINTMENT OF FEE EXAMINER The above-captioned debtors (collectively, the Debtors) hereby submit this statement (this Statement) at the Courts request regarding the appointment of a fee examiner in these cases. In support of this Statement, the Debtors respectfully represent as follows: Introduction The Debtors are approaching the conclusion of these chapter 11 cases through the implementation of a consensual sales process and a chapter 11 plan that is supported by the unofficial steering committee for the Debtors senior, secured prepetition lenders, the official committee of unsecured creditors (the Committee) and the Debtors major customers. 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. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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Debtors note these facts because they are characteristic of the way in which the Debtors and their professionals have managed these chapter 11 cases: through a transparent process in which the Debtors confronted all significant strategic, tactical and business issues hand-in-hand with their major constituencies.2 Although the Debtors understand and appreciate why the Court would consider the appointment of a fee examiner in these cases, the Debtors respectfully submit that to appoint a fee examiner at this late stage in these cases would be neither necessary nor fair to estate professionals. In particular, to appoint a fee examiner now may only subject the professionals in these cases to retroactive rules (or retroactive application of a fee examiners guidance), 20/20 hindsight and results-based fee reviews, which directly contradict applicable law and have very little to do with whether fees and expenses were reasonable and necessary at the time incurred. Indeed, the foregoing reasons support why courts generally appoint a fee examiner, if at all, at the beginning of a case. Further, as described below, appointing a fee examiner at the late stage of these cases who must spend significant time, energy and expense getting up to speed (and at the expense of other estate professionals in bringing a fee examiner up to speed) and did not have the benefit of participating at any level in these complex cases will only increase costs and administrative burden to these estates. Accordingly, the Debtors believe that the Court and the primary parties in interest are in the best position to evaluate the professional fees in these cases, and the Debtors therefore respectfully request that a fee examiner not be appointed in these cases. In the event, however, that the Court determines additional oversight of professional fees and expenses is necessary in these cases, the Debtors submit that a fee evaluation committee,
2 In fact, throughout these cases, the Debtors have provided the advisors to all principal parties in interest, including the senior, secured prepetition lenders, the Committee and the Debtors major customers, with extraordinary, daily, on-site access to the Debtors management, personnel, records and professionals.

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consisting of (a) the United States trustee, (b) the litigation trust administrator to be appointed pursuant to the Debtors chapter 11 plan and (c) a representative of the Debtors who had direct involvement in major decisions and actions implemented by estate professionals, would be the most appropriate mechanism to achieve this goal. The members of this committee likely would have participated in these cases, be intimately familiar with the myriad of complex issues confronted, possess the substantive knowledge of the actual work performed in these cases and, accordingly, be better suited to assess the reasonableness and necessity of the fees requested and services rendered by the professionals retained in these cases at much lower costs than a fee examiner and without undue delay. Alternatively, the Debtors suggest two fee examiners that they believe would be appropriate for this engagement if the Court believes an examiner is appropriate. Finally, the Debtors respectfully request that the procedures and scope of inquiry for either of these alternatives be carefully considered. Background 1. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code, 11 U.S.C. 101-1330 (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. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Rule 1015(b) of the Federal Rules of Bankruptcy Procedure. 2. 3. On May 24, 2005, the United States trustee appointed the Committee. On June 9, 2005, the Court entered the Administrative Order Establishing

Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members [Docket No. 290]. 3
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4.

On or about October 13, 2006, estate professionals filed their interim fee

applications for compensation and reimbursement for expenses for services rendered during the period of May 1, 2006 through August 31, 2006 (collectively, the Interim Fee Applications). 5. On or about November 8, 2006, Third Avenue Value Fund (Third Avenue) filed

objections (the Third Avenue Fee Objections) to the Interim Fee Applications, objecting to such professionals fees and expenses and requesting the appointment of a fee examiner. 6. On December 14, 2006, the Court overruled the Third Avenue Fee Objections and

approved the Interim Fee Applications. The Court, however, reserved judgment on the issue of a fee examiner and requested that interested parties file a statement with respect to this issue. 7. On January 24, 2007, the Debtors filed the First Amended Joint Plan of Collins & On

Aikman Corporation and Its Debtor Subsidiaries [Docket No. 3976] (the Plan).

January 26, 2007, the Court entered an order approving the Debtors amended disclosure statement related to the Plan [Docket No. 3988]. Pursuant to this order, the Debtors recently commenced the solicitation process in connection with the Plan. The Plan is supported by the unofficial steering committee for the Debtors senior, secured prepetition lenders, the Committee and the Debtors major customers. April 19, 2007. Statement A. A Fee Examiner Is Neither Necessary Nor In The Best Interests Of The Debtors Estates Or Creditors 8. These cases, which are nearing their conclusion, are high on the list of the most The hearing on confirmation of the Plan is set for

difficult and complex cases in which the Debtors professionals have been involved. Much time has been spent in the last 21 months in a transparent process to attempt to reorganize the Debtors businesses as an ongoing enterprise. The Debtors are proud of these efforts and 4
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confident that every reasonable effort was made to keep the enterprise intact, save jobs and maximize recoveries. Ultimately, however, the businesses could not be reorganized, and the Debtors with their major constituencies determined that selling the Debtors businesses would preserve the most jobs and maximize recoveries. 9. Every step of the way, the Debtors and their major creditor constituencies have

been mindful of the significant fees and expenses of estate professionals, and the Debtors fully support all efforts to reduce those costs. The Debtors believe that certain of these costs have now decreased naturally in the course of the chapter 11 process as these cases near conclusion, although the activity level of the Debtors primary professionals remains necessarily high as the Debtors take every step possible to sell their businesses and confirm their Plan. For example, the Debtors, in cooperation with the SEC, have ceased, for all intents and purposes, incurring costs in connection with responding to the SEC and DOJ investigations, and the fees and expenses of the Committees professionals also have markedly declined appropriately. 10. Although the Debtors understand why the Court is considering the appointment of

a fee examiner, the Debtors respectfully submit that this action is unnecessary, unfair and would only result in increased fees, expenses and administrative burden rather than reduced costs. First, as set forth above, given the transparent management of these cases, the sophisticated parties involved and the fee trend in these cases, a fee examiner is unnecessary. Second, the parties in these cases, the Office of the United States Trustee and this Court are more than able to review fees and expenses consistent with the statutory scheme implemented by Congress. Third, appointing a fee examiner at this late stage encourages results-based fee review and may include 20/20 hindsight, which is inconsistent with applicable law. Fourth, appointing a fee examiner would only result in (a) a further drain on the Debtors estates with respect to time and

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money, (b) potential collateral litigation regarding fee matters and (c) an additional layer of administrative claims. 11. Moreover, as this Court is well aware, these cases have been exceedingly

complex, time-consuming and difficult. Given the size and complexity of these cases and the fact that these cases are approaching their conclusion, it would be extremely difficult for a fee examiner who has not been involved in these cases at all in the 21 months since their inception to become educated to the extent necessary to accomplish its tasks in an efficient and cost-effective manner. Indeed, it would require considerable time, money and effort on the part of all parties to educate anyone unfamiliar with these cases in the various aspects of these large, complex cases. 12. The Debtors also note that it would be very unusual to appoint a fee examiner

near the conclusion of a case rather than near the beginning of a case so that (a) the fee examiner may analyze the necessity of a professionals services at the time such services are rendered and with the full knowledge of such services that were performed and (b) the professionals know the parameters of any guidelines a fee examiner may implement and act accordingly. well-settled that professional fees are not to be judged in hindsight. It is

See 11 U.S.C.

330(a)(3)(C) (analysis is made at the time at which the service is rendered); see also In re Gadzooks, Inc., 352 B.R. 796, 811 (Bankr. N.D. Tex. 2006) (holding that professional fees should be judged at the time services were rendered). 13. Accordingly, the Debtors respectfully submit that a fee examiner should not be

appointed in these cases.

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B.

Alternatives: (1) A Fee Evaluation Committee; or (2) Fee Examiner Recommendations 14. If this Court determines that additional fee assessment is appropriate, as an

alternative to a fee examiner, the Debtors would propose that the Court form a fee evaluation committee (the Fee Evaluation Committee) consisting of: (a) the United States trustee; (b) the litigation trust administrator to be appointed pursuant to the Plan; and (c) a representative of the Debtors that was involved in major decisions implemented by the Debtors professionals at the direction of their clients. In particular, the Fee Evaluation Committee would (a) review the final fee applications submitted by the professionals in these cases and (b) ensure compliance with the applicable provisions of the Bankruptcy Code and the applicable guidelines established by this Court and the Office of the United States Trustee. 3 15. Further, the proposed members of the Fee Evaluation Committee would be

intimately familiar with the myriad of complex issues involved in these cases and, therefore, better suited to assess the reasonableness and necessity of the fees requested and services rendered by the professionals retained in these cases. Indeed, fee recommendations made by the Fee Evaluation Committee with direct, substantive knowledge of the actual work performed would be far more likely to be accepted by the Court and the professionals whose fees are being reviewed than recommendations made by an outside auditor with no direct involvement in these cases and no substantive, real-time knowledge of the professionals work. In addition, the Fee Evaluation Committee could review professional fee applications more efficiently than an outside auditor, at much lower costs and without undue delay, because its members would be familiar with the professional work that was performed on behalf of the Debtors and the

The Debtors have conferred with the Office of the United States Trustee regarding the proposed Fee Evaluation Committee and its proposed members. The Office of the United States Trustee is still evaluating the Debtors proposal.

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Committee. Equally as important, these members adequately represent the constituents in these cases who stand to benefit from the review of professional fees. 16. The Fee Evaluation Committee approach also is the more common approach

taken by courts in large, complex chapter 11 cases, such as these cases, when a Court believes an additional layer of fee oversight is necessary. For example, fee review committees have been established in the following large chapter 11 cases: In re Delta Air Lines, Inc., No. 05-17923ASH (Bankr. S.D.N.Y. Aug. 15, 2006) (providing for a committee comprised of representatives of the debtors, official creditors committee, and United States trustee to review professional fee requests); In re Delphi Corp., 05-44481-RDD (Bankr. S.D.N.Y. May 5, 2006) (same); In re US Airways, Inc., No. 04-13819-SSM (Bankr. E.D. Va. Oct. 14, 2004) (same); In re Worldcom, Inc., No. 02-13533-AJG (Bankr. S.D.N.Y. Apr. 18, 2003) (same); In re UAL Corp., No. 02B48191-ERW (Bankr. N.D. Ill. Jan. 15, 2003) (same); In re US Airways Group, Inc., No. 0283984-SSM (Bankr. E.D. Va. Aug. 16, 2002) (same); In re Global Cross Ltd., No. 02-40188REG (Bankr. S.D.N.Y. Aug. 21, 2002) (same); In re Enron Corp., No. 01-16034-AJG (Bankr. S.D.N.Y. Apr. 26, 2002) (same); In re Kmart Corp., No. 02-B02474-SPS (Bankr. N.D. Ill. Mar. 21, 2002) (same); and In re The Singer Co., N.V., No. 99-10578-BRL (Bankr. S.D.N.Y. Sept. 13, 1999) (same).4 17. The Debtors also propose that the review performed by the Fee Evaluation

Committee, or any other fee review committee established by the Court, be limited in scope

A copy of the order entered in each of these cases is attached hereto as Exhibit A. In addition, for the Courts convenience, the Debtors will attempt to obtain a copy of the applicable hearing transcripts for each of these cases prior to a hearing on this matter. Furthermore, the Debtors will be prepared to discuss how fee review committees have been implemented in other cases at a hearing on this matter.

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solely to the review of final fee applications and limited to matters that are particular areas of concern.5 18. As an alternative to a committee, the Debtors also support, if the Court prefers,

the appointment of a fee examiner and recommend the following parties for this engagement:6 (a) Warren Smith Warren Smith & Associates Republic Center 325 N. St. Paul, Suite 1275 Dallas, Texas 75201 Telephone: (214) 698-3868 whsmith@whsmithlaw.com Wallace M. Handler Sullivan, Ward, Bone, Tyler & Asher, P.C. 25800 Northwestern Highway 1000 Maccabees Center Southfield, Michigan 48037-0222 Telephone: (248) 746-2780 whandler@swappc.com

(b)

19.

In any event, the Debtors would request that if the Court were to appoint a fee

examiner in these cases that the fee examiners review of professional fees be limited in scope solely to the review of final fee applications and limited to matters that are particular areas of concern.7

5 6 7

The Debtors also will be prepared to discuss at a hearing on this matter suggested procedures for a fee review committee in these cases if the Court would find it helpful. The curriculum vitae for each of the Debtors recommendations is attached hereto as Exhibit B. The Debtors also have attached orders entered by other courts appointing fee examiners as Exhibit C. The Debtors also will be prepared to discuss at a hearing on this matter suggested procedures for a fee examiner if the Court would find it helpful.

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WHEREFORE, the Debtors respectfully request that this Court (a) deny the appointment of a fee examiner in these cases and (b) grant such other and further relief as is just and proper. Dated: February 20, 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

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EXHIBIT B

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EXHIBIT C

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CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the 20th day of February, 2007, I caused to be served, by e-mail, facsimile and 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 Statement Regarding Appointment of Fee Examiner. Dated: February 20, 2007 /s/ Ray C. Schrock Ray C. Schrock

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CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Amalgamated Life Askounis & Borst PC Assistant Attorney General of Texas ATC Nymold Corporation Athens City Tax Collector Attorney for MDEQ Attorneys for Michigan DLEG UIA Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Barnes & Thornburg LLP Barnes & Thornburg LLP Bartlett Hackett Feinberg Basell USA Inc

CREDITOR NOTICE NAME John Livingston John Fabor Judith Greenspan Esq Thomas V Askounis Esq E Stuart Phillips Sherry Epstein Mike Keith Celeste Gill Asst Attorney General Roland Hwang Asst Attorney General Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray John T Gregg Patrick E Mears Frank F McGinn Scott Salerni

Benesch Friedlander Coplan & Aronoff LLP William E Schonberg & Stuart A Laven Jr Bernardi Ronayne & Glusac PC Rodney M. Glusac Bernstein Litowitz Berger & Grossman LLP Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Borges & Associates LLC Bose McKinney & Evans LLP Bradley Arant Rose & White LLP Brendan G Best Brown Rudnick Berlack Israels LLP Bryan Clay Burr & Forman LLP Butzel Long PC Butzel Long PC Cahill Gordon & Reindel Cahill Gordon & Reindel Calhoun Di Ponio & Gaggos PLC Carlile Patchen & Murphy LLP Chambliss Bahner & Stophel PC 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 Colbert & Winstead PC Steven Singer & John Browne Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jeannette Eisan Hinshaw Jay R Bender

EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com jgreenspan@amalgamatedlife.com taskounis@askborst.com stuart.phillips@oag.state.tx.us sepstein@atc-lighting-plastics.com finance@cityofathens.com gillcr@michigan.gov hwangr@michigan.gov eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com john.gregg@btlaw.com pmears@btlaw.com ffm@bostonbusinesslaw.com scott.salerni@basell.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com steve@blbglaw.com johnb@blbglaw.com dante@berrymoorman.com murph@berrymoorman.com bsbs@charter.net borgeslawfirm@aol.com jhinshaw@boselaw.com jbender@bradleyarant.com bbest@dykema.com rstark@brownrudnick.com ssmith@brownrudnick.com bryan_clay@ham.honda.com shoff@burr.com sharkey@butzel.com osborne@butzel.com wilkins@butzel.com jschaffzin@cahill.com rusadi@cahill.com kcc@cdg-law.com lxf@cpmlaw.com bbailey@cbslawfirm.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com roberto.robles@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 amalone@colwinlaw.com

Robert Stark & Steven Smith Shannon E Hoff Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Bruce C Bailey Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter Amy Wood Malone

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CREDITOR NAME Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Coolidge Wall Womsley & Lombard Crowell & Moring LLP Crowell & Moring LLP Cummings McClorey Davis & Acho PLC DaimlerChrysler DaimlerChrysler DaimlerChrysler Corporation Daniella Saltz Danielle Kemp Danning Gill Diamond & Kollitz LLP David H Freedman David Heller David Youngman Dennis C Roberts PLLC Dickinson Wright PLLC Dickinson Wright PLLC Dilworth Paxson LLP Dow Chemical Company Dow Chemical Company Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Earle I Erman Eastman & Smith Ltd Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Foley & Lardner LLP Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC Jaffe Raitt Heuer & Weiss PC James A Plemmons James C Edwards Jenner & Block LLP Jim Clough Joe LaFleur Joe Saad John A Harris

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Kim R Kolb Esq

George E Shulman

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EMAIL skomrower@coleschotz.com mpolitan@coleschotz.com cathy.barron@constellation.com wachstein@coollaw.com jmeadows@crowell.com mplevin@crowell.com kkinsey@cmda-law.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com krk4@dcx.com dsaltz@ford.com danielle.kemp@lw.com ges@dgdk.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com dcroberts@coxinet.net dcopley@dickinsonwright.com mchammer2@dickinsonwright.com sfreedman@dilworthlaw.com klmaxwell@dow.com LHSjoberg@dow.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com pschmidt@dykema.com eerman@ermanteicher.com mdharper@eastmansmith.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com jteicher@ermanteicher.com jo'neill@foley.com fgorman@honigman.com perry.gail@pbgc.com kblair@garanlucow.com rvozza@garanlucow.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com emajoros@glmpc.com sgold@glmpc.com dlehl@glmpc.com HSNovikoff@wlrk.com kerscher@aol.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com jburns@hunton.com bokeefe@hymanlippitt.com mchesnes@interchez.com nganatra@uaw.net rob@jacobweingarten.com aschehr@jaffelaw.com lrochkind@jaffelaw.com jplemmons@dickinson-wright.com jamesedwardslaw@peoplepc.com ppossinger@jenner.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com

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CREDITOR NAME John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kelley Drye & Warren LLP

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Kemp Klein Umphrey Endelman & May PC Robert N Bassel Esq Kerr Russell & Weber PLC Kevin L Larin & James E DeLine Kim Stagg Kimberly Davis Rodriguez Paul Magy Terrance Hiller Jr & Matthew Kupelian Ormond & Magy PC Thompson Law Debenture Trust Company of New York Patrick Healy & Daniel Fisher Leatherwood Walker Todd & Mann PC Seann Gray Tzouvelekas Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litespeed Partners Lowenstein Sandler PC Lowenstein Sandler PC M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC Elizabeth Weller John P Dillman Timothy Chen Michael S Etkin & Ira M Levee Vincent A DAgostino Esq

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Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr

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CREDITOR NAME Pear Sperling Eggan & Daniels PC Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pepe & Hazard LLP Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plunkett & Cooney PC Quadrangle Group LLC Quadrangle Group LLC R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Ray C Schrock Rex D Rainach Rhoades McKee Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti LLP RLI Insurance Company Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle SC DHEC Sean P Corcoran Seiller Waterman LLC Seyburn Kahn Ginn Bess & Serlin PC Sheehan Phinney Bass & Green PA Sheryl Toby Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan

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mfmcgrath@ravichmeyer.com rschrock@kirkland.com A Professional Law Corporation rainach@msn.com Dan E Bylenga Jr dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca Dennis J OGrady Joseph L Schwartz & Curtis M jschwartz@riker.com Plaza cplaza@riker.com Roy Die Roy_Die@rlicorp.com rdiehl@bodmanllp.com rweiss@honigman.com Collector Of Revenue leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com whitehme@dhec.sc.gov Evander Whitehead chandlls@dhec.sc.gov sean.p.corcoran@delphi.com Richard M Rubenstein rubenstein@derbycitylaw.com Leslie Stein lstein@seyburn.com Bruce Harwood bharwood@sheehan.com stoby@dykema.com David H Conaway dconaway@slk-law.com bguzina@sidley.com Bojan Guzina & Brian J Lohan blohan@sidley.com asherman@sillscummis.com Andrew H Sherman & Boris I Mankovetskiy bmankovetskiy@sillscummis.com Michael W Bragg Esq MBragg@SpenglerNathanson.com Vatana Rose vrosa@stp.com PA Powers PAPowers@co.stark.oh.us Michigan Dept Of Environmental Quality Environmental Assistance Div deq-ead-env-assist@michigan.gov Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office treasReg@michigan.gov Michigan Unemployment Insurance Agency shuttkimberlyj@michigan.gov US Trustee steve.e.spence@usdoj.gov laplante@millercanfield.com Steven A Siman sas@simanlaw.net

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Alan Lipkin & Roger Spigel Andrew N Goldman Esq Patrick Machir Rory D Whelehan Esq Peter Janovsky & Stuart Krause

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(no valid e-mail) CREDITOR NAME American General Finance Attorney General of MI Barclays Bank PLC Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Albemarle City Of Battle Creek City Of Longview City Of Sterling Heights Clark Hill PLC Colbond Inc Contrarian Capital Management LLC Dayton Bag & Burlap Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC McLane Graf Raulerson & Middleton PA Meridian Magnesium Miller Canfield Paddock & Stone PLC Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America Third Avenue Trust Town Of Lincoln Finance Office UBS Investment Bank Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc CREDITOR NOTICE NAME Matthew H Rick Mr David Bullock Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities James P Bulhinger City Treasurer E Todd Sable Don Brown Seth Lax Jeff Rutter Michael J McGinnis Todd McCallum Law Dept Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Joseph A Foster Jose J Bartolomei Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie W James Hall Rick Feinstein Tom Tekieke General Fax Adriana Avila JoAnn Haller FAX 217-356-5469 517-373-2060 212-412-1706 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 903-237-1004 586-276-4077 313-965-8252 828-665-5005 203-629-1977 937-258-0029 713-420-5669 248-430-0134 281-588-4606 770-258-3901 248-377-0800 630-595-0336 989-894-2232 603-625-5650 517-663-2714 313-496-8452 573-751-7232 213-368-7076 313-226-3800 212-757-3990 202-326-4112 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 937-233-7640 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 401-725-5160 248-280-2110 212-735-0003 401-333-3648 203-719-1090 248-853-8422 519-944-7748 586-939-4216 412-642-5614

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CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin

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Mike Keith Charlie Burrill Harry W Miller III Jay Truty Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service

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Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 PO Box 849 1609 Biddle Ave 709 Taylor St 3 1st National Plaza Ste 3300 Law Dept 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

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STATE OH NY SC TN MI TN IL IL MI ON ON MI OH OH NH NH MI CA MD

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City of Kalamazoo 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 Legal Dept Columbia Center 10th Fl 321 Settlers Rd 4500 Dorr St 885 Third Ave Ste 3300 7000 N Green Bay Ave Kellie Schone Jayson Macyda DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691

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Corning Inc

Nancy Holtby Esq

Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC

William H Horton Esq & Sean M Walsh Esq Jeffrey K Helder Lisa A Wurster Esq

1415 N Harrison St Kalamazoo File 54563 Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron St Charles Ste 900 Southfield Riverfront Plaza HQ E2 10 Corning 101 W Big Beaver Rd Troy PO Box 1767 Holland PO Box 1000 Toledo

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Charles McKelvie Rita Baird Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Gary Torke

Dold Spath McKelvie & DeLuca PC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

William Stiefel

Ga Dept Of Revenue Gaston County

Director's Office for Taxpayer Services Division

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CREDITOR NAME Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp Harford County Revenue Heritage Environmental Svcs Inc Hicks Casey & Foster PC PO Box 300 Attn Lease Administration TN 37203

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Mr Ken Price Samuel D Hicks Esq

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CITY Atlanta Pittsburgh Pittsburgh Charlotte Detroit Bel Air Indianapolis Marietta

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Highwoods Forsyth Lp

co Highwoods Properties Llc

co Highwoods Properties Llc co Rudolph libbe Properties

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Canada

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

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Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 PO Box 4346

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CREDITOR NAME Qrs 14 Paying Agent Inc Railroad Drive Lp Receivable Management Services PO Box 5126

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Phyllis A Hayes

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Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission Securities and Exchange Commission 875 Heron Rd

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25101 Chagrin Blvd Cleveland New York 50 N Ripley St Montgomery Lansing Lansing Detroit Lansing Lansing

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Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 155 S Limerick Rd Cordell Hall 130 Oxford St 2nd Fl 1144 E Market St 126 North Pearl St 8155 TB Blvd 1306 E Triumph Dr 356 Main St 3802 S Main 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 3000 University Dr 12341 E 9 Mile Rd 10 Livingston Pl 2nd Fl 205 Millersburg Rd

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Detroit Auburn Hills Warren Greenwichn Holmesville

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CREDITOR NAME Village Of Rantoul One Village Center Dr MI 48111

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ADDRESS1 333 S Tanner

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Visteon Climate Control

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

co Lincoln Harris Llc Hal Novikoff

Steven Susser P52940

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 26200 American Dr Ste 305

Charlotte New York Bingham Farms Southfield

NC NY MI MI

28262-2337 10019 48025 48034

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

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