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
Hearing Date (if necessary): March 12, 2007 at 2:00 p.m. Objection Deadline: March 9, 2007 at 4:00 p.m.

DEBTORS MOTION FOR THE ENTRY OF AN ORDER FURTHER EXTENDING THE PERIOD WITHIN WHICH THE DEBTORS MUST ASSUME OR REJECT CERTAIN UNEXPIRED LEASES OF NONRESIDENTIAL REAL PROPERTY The above-captioned debtors (collectively, the Debtors) hereby move the Court (the Motion) for the entry of an order, substantially in the form of Exhibit A, further extending the period within which the Debtors must assume or reject certain unexpired leases of nonresidential real property with Becker Properties, LLC (Becker) and Anchor Court, LLC (Anchor, and collectively with Becker, the Becker Lessors) until the date a chapter 11 plan

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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0555927070223000000000020

4B

is confirmed for these cases. This Court has scheduled a hearing on confirmation of the Debtors chapter 11 plan for April 19, 2007 (the Confirmation Hearing). In support of this Motion, 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 statutory basis for the relief requested herein is section 365 of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code). 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. 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. 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. Pursuant to the Order Further Extending the Period During Which the Debtors

Must Assume or Reject Unexpired Leases of Nonresidential Real Property [Docket No. 2023], the Debtors must assume or reject all of their unexpired leases of nonresidential real property, save certain properties, on or before the date a plan of reorganization is confirmed for these cases. For certain properties, namely the properties leased with the Becker Lessors at

(a) 6600 East Fifteen Mile Road, Sterling Heights, Michigan (the Sterling Heights Lease), 2
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(b) 1601 Clark Road, Havre de Grace, Maryland (the Havre de Grace Lease) and (c) 47785 West Anchor Court, Plymouth, Michigan (the Plymouth Lease, and collectively with the Sterling Heights Lease and the Havre de Grace Lease, the Leases), the Debtors agreed to a shorter timeframe of July 15, 2006, but reserved their right to seek further extensions of time to assume or reject some or all of the Leases. 7. On July 13, 2006, the Court approved the Debtors request to extend the period

within which the Debtors must assume or reject the Leases until September 27, 2006. On September 27, 2006, the Court extended the period within which the Debtors must assume or reject the Leases until December 15, 2006 [Docket No. 3394]. On December 14, 2006, the Court further extended the period within which the Debtors must assume or reject the Leases until March 14, 2007 [Docket No. 3759]. In connection with such extension, however, the Debtors reserved their right to seek further extensions of time to assume or reject some or all of the Leases. 8. On January 11, 2007, the Court approved on a final basis that certain

Customer Agreement (the Customer Agreement) by and between the Debtors, the agents for the Debtors senior, secured prepetition and postpetition lenders (the Agents) and the Debtors major customers [Docket No. 3890]. The Customer Agreement, among other things, provides for a framework to facilitate the orderly sale of a majority of the Debtors businesses with the support of the Agents and the Debtors major customers. 9. 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

3
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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. The Confirmation Hearing is set for April 19, 2007. Relief Requested 10. As the Debtors have disclosed to the Court and publicly, to maximize the value of

the Debtors estates, the Debtors are pursuing a cooperative sale process, which the Debtors expect will culminate with the confirmation of the Plan. In particular, as of the filing of this Motion, the Debtors were discussing with interested parties the sale of certain of the Debtors businesses, including the Debtors operations at Sterling Heights, Michigan and

Plymouth, Michigan. These potential sales directly impact what steps the Debtors may take regarding the Sterling Heights Lease and the Plymouth Lease. Accordingly, consistent with, and to avoid a breach under, the Debtors obligations under the Customer Agreement, the Debtors simply require more time to make an informed decision on the Sterling Heights Lease and the Plymouth Lease, and the Debtors expect that this decision will be made in connection with the cooperative sale process. 11. In addition, the Debtors facility at Havre de Grace, Maryland is dedicated to

supplying DaimlerChrysler Corporations facility in Newark, Delaware (the Newark Facility). DaimlerChrysler recently announced its decision to close the Newark Facility, but announced no timeline for such closing. As a result of the anticipated closing of the Newark Facility, the Debtors intend to reject the Havre de Grace Lease; however, any such rejection must correspond with the closing date for the Newark Facility, which is currently unknown, to avoid a breach of postpetition purchase orders or the Customer Agreement. 12. For these reasons, by this Motion, the Debtors respectfully request that the Court

enter an order, pursuant to section 365(d)(4) of the Bankruptcy Code, extending the period 4
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within which the Debtors must assume or reject the Leases until the date a plan of reorganization is confirmed for these cases. Basis for Relief 13. Section 365(d)(4) provides, in relevant part, as follows: [I]f the trustee does not assume or reject an unexpired lease of nonresidential real property under which the Debtors are the lessee within 60 days after the date of the order for relief, or within such additional time as the court, for cause, within such 60 day period, fixes, then such leases are deemed rejected and the trustee shall immediately surrender such nonresidential real property to the lessor. 11 U.S.C. 365(d)(4) (emphasis added). Thus, upon a showing of cause by a debtor, a court may grant an extension of time to assume or reject unexpired leases of nonresidential real property. See 11 U.S.C. 365(d)(4); In re Channel Home Centers, Inc., 989 F.2d 682 (3d Cir. 1993); In re Travel 2000, Inc., 264 B.R. 451 (Bankr. W.D. Mich. 2001); In re Service Merch. Co., Inc., 256 B.R. 744 (Bankr. M.D. Tenn. 2000); In re Chestnut Ridge Plaza Assoc., L.P., 156 B.R. 477 (Bankr. E.D. Pa. 1993). 14. In determining whether cause exists to extend the period within which a debtor

must assume or reject unexpired leases of nonresidential real property, courts have considered various factors, including: (a) whether the debtors continued occupation could damage the lessor beyond the compensation available under the Bankruptcy Code; (b) whether the lessor continues to receive rent for the use of the property; (c) whether the lease is the debtors primary asset; (d) whether the debtor has had sufficient time to formulate a plan of reorganization; (e) whether the lease or leases represent critical components of the debtors business and reorganization; (f) whether the case is exceptionally complex and involves a large number of leases; and (g) whether the need exists for a judicial determination of whether the lease is a disguised security interest. See In re Burger Boys, Inc., 94 F.3d 755, 761 (2d Cir. 1996); In re 5
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Adelphia Commcn Corp., 291 B.R. 283, 293 (Bankr. S.D.N.Y. 2003); Service Merch., 256 B.R. at 748 (citing In re Victoria Station, Inc., 88 B.R. 231 (9th Cir. B.A.P. 1988), affd 875 F.2d 1380 (9th Cir. 1989)); In re Ernst Home Center, Inc., 209 B.R. 974, 980 (Bankr. W.D. Wash. 1997); In re Columbus One Parcel Serv., Inc., 138 B.R. 194, 195 (Bankr. S.D. Ohio 1992); In re Perfectlite Co., 116 B.R. 84, 86 (Bankr. N.D. Ohio 1990); In re Wedtech Corp., 72 B.R. 464 (Bankr. S.D.N.Y. 1987). 15. Based on the application of the facts of these cases to the standards set forth

above, good cause exists for the extension of the time within which the Debtors may assume or reject the Leases. 16. As this Court is aware, the Debtors are pursuing a cooperative sale process. As

part of such process, the Debtors are diligently marketing their businesses to certain interested parties. 17. In particular, the Debtors Plymouth, Michigan facility is part of the Debtors soft

trim business, which the Debtors expect to sell as a going concern. To that end, the Debtors currently are in negotiations regarding the sale of their soft trim business, and they hope to finalize negotiations as quickly as possible. However, until the Debtors, in consultation with the Debtors major constituencies, have selected the highest and best offer or offers for the sale of their soft trim business, the Debtors will be unable to determine whether to assume or reject the Plymouth Lease. At that point, the Debtors will need to consult their chosen purchaser or purchasers as to whether the Debtors should assume or reject this lease. Upon the Court approving the sale, the Debtors will seek Court approval with respect to the assumption or rejection of this lease.

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18.

The Debtors also are attempting to sell their operations at their Sterling Heights,

Michigan facility, which is part of the Debtors plastics business. In fact, the Debtors have commenced negotiations with one party regarding such a sale. Similar to their Plymouth, Michigan facility, however, until the Debtors have selected a purchaser for their operations at Sterling Heights, Michigan, the Debtors will be unable to determine whether to assume or reject the Sterling Heights Lease. At that point, the Debtors will need to consult with their purchaser as to whether the Debtors should assume or reject this lease. The Debtors would then seek Court approval with respect to the assumption or rejection of this lease in connection with the sale. 19. If the Motion is not granted, the Debtors will be at risk of (a) assuming the

Plymouth Lease and the Sterling Heights Lease that the selected purchaser or purchasers of the Debtors businesses might deem unnecessary or impractical or (b) rejecting these leases that the Debtors selected purchaser or purchasers might deem essential to the operations of the Debtors businesses. 20. In addition, the Debtors facility in Havre de Grace, Maryland is dedicated to

supplying DaimlerChryslers Newark Facility. DaimlerChrysler recently announced its decision to close its Newark Facility; however, a closing date for the Newark Facility has not yet been announced by DaimlerChrysler. As the Debtors will no longer require the Havre de Grace Lease upon the closing of the Newark Facility, the Debtors intend to reject the Havre de Grace Lease, but any such rejection must correspond with the closing date for the Newark Facility. If the Motion is not granted, the Debtors would be at risk of rejecting the Havre de Grace Lease prior to the closing date of the Newark Facility, which could result in substantial administrative claims against the Debtors estates arising from the Debtors breach of postpetition obligations with DaimlerChrysler.

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21.

In any event, pursuant to the terms of the Debtors Plan, the Debtors are obligated

to list the executory contracts and unexpired leases that the Debtors intend to reject or assume no later than ten days prior to the Confirmation Hearing. Accordingly, under the current

circumstances of these cases, it would make no economic or practical sense to compel the Debtors to assume or reject the Leases at this time. 22. Furthermore, the Becker Lessors are not damaged by the Debtors continued

occupation of the properties covered by the Leases. As of the date of this Motion, the Debtors are complying with their postpetition obligations related to the Leases on a timely basis. As such, the Becker Lessors will not be harmed by an additional extension of the period to assume or reject the Leases. On the other hand, maintenance of the Leases is essential to the Debtors continued operations, as relocating from the respective properties would come at a great expense and inconvenience, further complicating the Debtors ability to confirm a plan in these chapter 11 cases. 23. Moreover, if the Court were to deny the relief requested, the Debtors would be put

in the untenable position of having to assume or reject the Leases or face the daunting prospect of breaching postpetition purchase orders or the Customer Agreement. Making such a decision is clearly not in the best interests of these estates. 24. Finally, courts have routinely granted similar relief in other complex multi-debtor

chapter 11 cases. See, e.g., In re Techneglas, Inc., Case No. 04-63788 (JEH) (Bankr. S.D. Ohio April 27, 2005) (granting a six-month extension on the second motion to extend time to assume or reject unexpired leases of nonresidential real property); In re Federal-Mogul Global Inc., Case No. 01-10578 (RTL) (Bankr. D. Del. Nov. 13, 2006) (granting a four-month extension on the fifteenth motion to extend time to assume or reject unexpired leases of nonresidential real

8
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property); In re Armstrong World Industries Inc., Case No. 00-4471 (JKF) (Bankr. D. Del. Feb. 12, 2004) (granting the sixth extension of time to assume or reject unexpired leases of nonresidential real property to the date of confirmation); In re NRG Energy, Inc., Case No. 03-13024 (PCB) (Bankr. S.D.N.Y. Oct. 16, 2003) (granting the second extension of time to assume or reject unexpired leases of nonresidential real property to the date of confirmation); In re Global Crossing Ltd., Case No. 02-40188 (REG) (Bankr. S.D.N.Y. April 17, 2002) (extending time to assume or reject unexpired leases of nonresidential real property to the date of confirmation of a plan of reorganization); In re Adelphia Business Solutions, Case No. 02-11389 (REG) (Bankr. S.D.N.Y. May 29, 2002) (extending time to assume or reject unexpired leases of nonresidential real property to the date of confirmation of a plan of reorganization); In re Ames Department Stores, Inc., Case No. 01-42217 (REG) (Bankr. S.D.N.Y. Oct. 3, 2001) (same). 25. Based on the foregoing, the Debtors submit that the circumstances of their

situation weigh in favor of extending the deadline within which the Debtors must determine whether to assume or reject the Leases. The Court should grant the Motion to ensure that the Debtors have the opportunity to make prudent, appropriate decisions with respect to whether they will assume or reject the Leases. Notice 26. Notice of this Motion has been given to the Core Group and Affected Parties as

required by the Case Management Procedures.2 In light of the nature of the relief requested, the Debtors submit that no further notice is required.

Capitalized terms used in this paragraph 26 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) further extending the period within which the Debtors must assume or reject the Leases through and including the date a chapter 11 plan is confirmed for these cases and (b) granting such other and further relief as is just and proper. Dated: February 23, 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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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 FURTHER EXTENDING THE PERIOD WITHIN WHICH THE DEBTORS MUST ASSUME OR REJECT CERTAIN UNEXPIRED LEASES OF NONRESIDENTIAL REAL PROPERTY Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for an order extending the period within which the Debtors must assume or reject certain unexpired leases of nonresidential real property [Docket No. ___]; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157
1

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

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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 Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Motion and the opportunity for a hearing on the Motion 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 Motion is granted in its entirety. The time period within which the Debtors must assume or reject the Leases is

extended through and including the date a chapter 11 plan is confirmed for these cases. 3. The relief granted by this Order is without prejudice to the Debtors right to seek

further extensions of the time to assume or reject some or all of the Leases. 4. The relief granted by this Order shall not affect the ability of the Debtors to

assume or reject any of the Leases. 5. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Motion. 6. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry. 7. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order.

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CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the 23rd day of February, 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 Motion for the Entry of an Order Further Extending the Period Within Which the Debtors Must Assume or Reject Certain Unexpired Leases of Nonresidential Real Property. Dated: February 23, 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 Marshall City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman 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

CREDITOR NOTICE NAME John Livingston John Fabor Mike Keith Scott Salerni

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

Kathleen Maxwell Bruce Tobiansky

Val Venable

Stuart A Gold & Donna J Lehl

EMAIL [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

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

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Served via Electronic Mail

CREDITOR NAME Mark Fischer Michael R Paslay 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 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 T Pryce Tax Administrator Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne

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 [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Jim Cambio Joseph T. Deters

Service de la Tresorerie

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

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 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 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 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 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 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 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

Robert J Diehl Jr 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 5755 New King Ct 100 Renaissance Center 34th Fl 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 Troy Detroit 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 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 48098 48243 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 Becker Ventures Bodman LLP 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

Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc

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

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

NC OH IN IN AL MI NC

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

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

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CREDITOR NOTICE NAME

ADDRESS2

COUNTRY Canada

SBSE Insolvency Unit

Tim Gorman Laura Kelly

C Garland Waller

Canada Canada

co Beer Wells Real Estate Woody Ban

Canada

CREDITOR NAME Inmet Division of Multimatic Internal Revenue Service Invista ISP Elastomer Janesville Products Keith Milligan Lear Corp Manpower Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp PO Box 6529

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

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

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

ZIP L4B 1L7 48232 60605-1725 77210 49546 36870 48034 48334 27834 G1X 4A5 L1A 3V9 75606 44012 N3H 3P5 01851 10249 10020-1605 01879-2710

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

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

50 N Ripley St

Ottawa Ottawa Dorval Belleville Ottawa Chicago New York Montgomery Lansing Lansing Detroit Lansing Lansing PO Box 30744

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

Farmville Downtown Partnership

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 Farmville Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit

Fsia Inc

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 3802 S Main 30 King St East PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525

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

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

48909-8244 48226 48075 28602 937151192 K8V 5R1 N5C 2V5 29728 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232

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

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CREDITOR NOTICE NAME

ADDRESS2

COUNTRY

Randy Lueth 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 7201 W Friendly Ave 942 Brooks Ave

CITY Greensboro Holland

STATE NC MI

ZIP 27410-6237 49423

CREDITOR NAME Unifi Inc Uniform Color Co 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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