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): February 16, 2006 at 2:00 p.m. Objection Deadline: February 13, 2006 at 4:00 p.m.

DEBTORS MOTION FOR ENTRY OF AN ORDER AUTHORIZING DEBTORS TO REJECT CERTAIN EXECUTORY CONTRACTS 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, authorizing the Debtors to reject certain executory contracts. In support of this Motion, the Debtors respectfully state as follows:

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.

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0555927060202000000000007

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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(a) 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 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. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG. Relief Requested 7. To reduce costs, the Debtors have identified certain executory contracts, listed on

Exhibit B to this Motion (collectively, the Rejected Agreements), that are no longer integral to the Debtors ongoing business operations and/or present burdensome contingent liabilities. The

K&E 10932285.2

Debtors request that the Court set the effective date of the rejection to be the date set forth on Exhibit B to this Motion. Basis for Relief 8. Section 365(a) of the Bankruptcy Code provides that a debtor in possession

subject to the courts approval, may . . . reject any executory contract or unexpired lease of the debtor. 11 U.S.C. 365(a). This provision allows a trustee to relieve the bankruptcy estate of burdensome agreements which have not been completely performed. Stewart Title Guar. Co. v. Old Republic Natl Title Co., 83 F.3d 735, 741 (5th Cir. 1996) (citing In re Muerexco Petroleum, Inc., 15 F.3d 60, 62 (5th Cir. 1994)). 9. The standard applied to determine whether the rejection of an executory contract

or unexpired lease should be authorized is the business judgment standard. See Matter of McLouth Steel Corp., 20 B.R. 688, 692 (Bankr. E.D. Mich. 1982); see also NLRB v. Bildisco & Bildisco, 465 U.S. 513, 524 (1984); Orion Pictures Corp. v. Showtime Networks, Inc. (In re Orion Pictures Corp.), 4 F.3d 1095, 1098-99 (2nd Cir. 1993); Robertson v. Pierce (In re ChiFeng Huang), 23 B.R. 798, 800 (9th Cir. 1982) (holding that whether an executory contract should be rejected is a matter within the business judgment of the trustee); In re Federated Dept. Stores, Inc., 131 B.R. 808, 811 (S.D. Ohio 1991) (Courts traditionally have applied the business judgment standard in determining whether to authorize the rejection of executory contracts and unexpired leases.). Rejection of an executory contract or unexpired lease is appropriate where such rejection would benefit the estate. See Sharon Steel Corp. v. National Fuel Gas Distrib. Corp. (In re Sharon Steel Corp.), 872 F.2d 36, 40 (3d Cir. 1989); Commercial Fin. Ltd. v. Hawaii Dimensions, Inc. (In re Hawaii Dimensions, Inc.), 47 B.R. 425, 427 (Bankr. D. Haw. 1985) (Under the business judgment test, a court should approve a debtors proposed rejection if such rejection will benefit the estate.). 3

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10.

Upon finding that the Debtors have exercised their sound business judgment in

determining that rejection of the Rejected Agreements is in the best interests of the Debtors, their creditors and all parties in interest, the Court should approve the rejections under section 365(a) of the Bankruptcy Code. See, e.g., Westbury Real Estate Ventures, Inc. v. Bradlees, Inc. (In re Bradlees Stores, Inc.), 194 B.R. 555, 558 n.1 (Bankr. S.D.N.Y. 1996); Summit Land Co. v. Allen (In re Summit Land Co.), 13 B.R. 310, 315 (Bankr. D. Utah 1981) (holding that absent extraordinary circumstances, court approval of a debtors decision to assume or reject an executory contract should be granted as a matter of course). If a debtors business judgment has been reasonably exercised, a court should approve the assumption or rejection of an executory contract or unexpired lease. See, e.g., NLRB v. Bildisco & Bildisco, 462 U.S. at 523 (1984); In re Sharon Steel Corp., 872 F.2d at 39-40. 11. The Debtors have evaluated the Rejected Agreements and, in the reasonable

exercise of their business judgment, have determined that the Rejected Agreements should be rejected, as they are no longer useful or beneficial to their ongoing operations.2 In particular, the Rejected Agreements relate to the rental of certain forklift trucks used at one of the Debtors facilities. The Debtors no longer need these forklift trucks in the operation of their businesses. Thus, the rejection of the Rejected Agreements will provide the Debtors with cost savings, as they will not make payments on personal property no longer useful in the operation of the Debtors businesses. Accordingly, the Debtors believe that the rejection of the Rejected

Agreements is appropriate and in the best interests of the estates.

The Debtors have or may have claims against the counterparties to the Rejected Agreements arising under, or independently of, the Rejected Agreements. The Debtors do not waive such claims by the filing of this Motion or by rejecting the Rejected Agreements.

K&E 10932285.2

Notice 12. Notice of this Motion has been given to the Core Group as required by the Case

Management Procedures and the counterparties to the Rejected Agreements at the addresses listed on Exhibit B.3 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 13. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 12 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures [Docket No. 294].

K&E 10932285.2

WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the rejection of the Rejected Agreements and (b) granting such other and further relief as the Court deems appropriate. Dated: February 1, 2006 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

K&E 10932285.2

EXHIBIT A

K&E 10932285.2

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 DEBTORS TO REJECT CERTAIN EXECUTORY CONTRACTS Upon the motion (the Motion)2 of the above-captioned debtors

(collectively, the Debtors) for entry of an order authorizing the Debtors to reject certain executory contracts; 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 this Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a

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.

K&E 10932285.2

core proceeding pursuant to 28 U.S.C. 157; 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 Rejected Agreements listed on Exhibit B to the Motion are rejected effective

as of the date set forth on Exhibit B to the Motion. 3. The Debtors do not waive any claims that they have or may have against the

counterparties to the Rejected Agreements, whether or not such claims are related to the rejection of the Rejected Agreements. 4. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Motion. 5. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry. 6. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order.

2
K&E 10932285.2

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

NOTICE AND OPPORTUNITY TO RESPOND TO DEBTORS MOTION FOR ENTRY OF AN ORDER AUTHORIZING DEBTORS TO REJECT CERTAIN EXECUTORY CONTRACTS PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively,

the Debtors) have filed their Motion for Entry of an Order Authorizing Debtors to Reject Certain Executory Contracts (the Motion). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Motion and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney, you may wish to consult one.)

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 10932285.2

PLEASE TAKE FURTHER NOTICE THAT in accordance with the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005

[Docket No. 294] (the Case Management Procedures), if you wish to object to the Court granting the relief sought in the Motion, or if you want the Court to otherwise consider your views on the Motion, no later than February 13, 2006 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the court will receive it on or before the date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before February 13, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Case Management Procedures, including to: Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, NY 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com -and-

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

K&E 10932285.2

Kirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com -andCarson Fischer, P.L.C. Attn: Joseph M. Fischer 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com PLEASE TAKE FURTHER NOTICE THAT if no responses to the Motion are timely filed and served, the Court may grant the Motion and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.

K&E 10932285.2

Dated: February 1, 2006

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

K&E 10932285.2

CERTIFICATE OF SERVICE I, Ray Schrock, an attorney, certify that on the 1st day of February, 2006, 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 Entry of an Order Authorizing Debtors to Reject Certain Executory Contracts.

Dated: February 1, 2006 /s/Ray C. Schrock Ray C. Schrock

K&E 10940975.1

Served via Electronic Mail

CREDITOR NAME A Freeman Adrian City Hall Akin Gump Strauss Hauer & Feld LLP Alice B Eaton Amalgamated Life Angelo Gordon & Co Askounis & Borst PC Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Banc of America Securities LLC Barclays Bank PLC Barnes & Thornburg LLP Barnes & Thornburg LLP Benesch Friedlander Coplan & Aronoff LLP Bernardi Ronayne & Glusac PC Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Bodman LLP Bodman LLP Borges & Associates LLC 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 Albemarle 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 Colbert & Winstead PC Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Coolidge Wall Womsley & Lombard Crowell & Moring LLP Crowell & Moring LLP

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Email afreeman@akingump.com cityofadrian@iw.net pdublin@akingump.com aeaton@stblaw.com jgreenspan@amalgamatedlife.com lwalzer@angelogordon.com taskounis@askborst.com eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com nina.m.rosete@bofasecurities.com david.bullock@barcap.com john.gregg@btlaw.com pmears@btlaw.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com dante@berrymoorman.com murph@berrymoorman.com law@charter.net rdiehl@bodmanllp.com rmcdowell@bodmanllp.com borgeslawfirm@aol.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 Gedwards@ci.albemarle.nc.us 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 amalone@colwinlaw.com skomrower@coleschotz.com mpolitan@coleschotz.com cathy.barron@constellation.com wachstein@coollaw.com jmeadows@crowell.com mplevin@crowell.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 Utilities Department 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 Stuart Komrower & Mark Politan Catherine Barron Esq Steven M Wachstein Esq Joseph L Meadows Mark D Plevin

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

Page 1 of 5

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Kim R Kolb Esq

George E Shulman

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Dold Spath McKelvie & DeLuca PC Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC 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 Erman Teicher Miller Zucker & Freedman PC Erman Teicher Miller Zucker & Freedman PC Foley & Lardner LLP Ford Motor Company Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Hicks Casey & Foster PC Honigman Miller Schwartz & Cohn LLP Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC James A Plemmons James C Edwards Jan Steinle Jenner & Block LLP Jim Clough Joe LaFleur

Charles McKelvie Rita Baird Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Sheryl L Toby Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq

Email 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 jplemmons@dickinsonwright.com dcopley@dickinsonwright.com mhammer@dickinsonwright.com clm@dsmlaw.com rab@dsmlaw.com kas@dsmlaw.com jmm@dsmlaw.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com stoby@dykema.com pschmidt@dykema.com eerman@ermanteicher.com mdharper@eastmansmith.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com dfreedman@ermanteicher.com eerman@ermanteicher.com jteicher@ermanteicher.com jo'neill@foley.com dsaltz@ford.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 HSNovikoff@wlrk.com kerscher@aol.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com sam.hicks@hickscasey.com rweiss@honigman.com pbolton@honigman.com jburns@hunton.com bokeefe@hymanlippitt.com mchesnes@interchez.com nganatra@uaw.net rob@jacobweingarten.com lrochkind@jaffelaw.com jplemmons@dickinson-wright.com jamesedwardslaw@peoplepc.com jan_steinle@mieb.uscourts.gov ppossinger@jenner.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com

David H Freedman Earle I Erman Julie Teicher & Dianna Ruhlandt Judy A Oneill Esq Daniella Saltz

Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Jeffrey M Kerscher Anne Marie Kennelly Ken Higman Samuel D Hicks Esq Robert Weiss & Peter Bolton John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Louis P Rochkind

Paul V Possinger & Peter A Siddiqui

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CREDITOR NAME 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 Kelley Drye & Warren LLP

CREDITOR NOTICE NAME

James S Carr Denver Edwards

Email 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 jcarr@kelleydrye.com robert.bassel@kkue.com kll2@krwlaw.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com tah@kompc.com david.heller@lw.com danielle.kemp@lw.com patrick.healy@lawdeb.com daniel.fisher@lawdeb.com stzouvelekas@lwtm.com lwalzer@angelogordon.com veronica.fennie@lfr.com dallas.bankruptcy@publicans.com houston_bankruptcy@publicans.com tim@litespeedpartners.com vdagostino@lowenstein.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com lrosenbloom@mwe.com dchristian@mwe.com jdejonker@mwe.com foster@mclane.com JRG@msblaw.com palucey@michaelbest.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov dmgbeachlaw@hawaii.rr.com Michael.Orourke@colaik.com mike.paslay@wallerlaw.com pborenstein@milesstockbridge.com laplante@millercanfield.com bartolomei@millercanfield.com fusco@millercanfield.com brucemiller@millercohen.com sarbt@millerjohnson.com info@electionsquebec.qc.ca mied@dor.mo.gov rrubenstein@mgwj.com maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com

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 Latham & Watkins LLP Law Debenture Trust Company of New York Leatherwood Walker Todd & Mann PC Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litespeed Partners Lowenstein Sandler PC M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC David Heller & Danielle Kemp Patrick Healy & Daniel Fisher Seann Gray Tzouvelekas

Elizabeth Weller John P Dillman Timothy Chen Vincent A DAgostino Esq

David S Hoopes

McDermott Will & Emery LLP McLane Graf Raulerson & Middleton PA McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Mighty Enterprises Inc Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Canfield Paddock & Stone PLC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morris Garlove Waterman & Johnson PLLC Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete

Lewis Rosenbloom Jospeh A Foster John R Grant Paul A Lucey

David M Gurewitz

Patricia A Borenstein Esq Stephen S LaPlante Jose J Bartolomei Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford 15663507 Richard M Rubenstein Lacolle Randall A Rios James R Bruinsma Karen Schneider

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CREDITOR NAME Nutter McClennen & Fish LLP O Reilly Rancilio PC Osram Sylvania Inc Otterbourg Steindler Houston & Rosen PC Paul Hoffman Pear Sperling Eggan & Daniels PC Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pepe & Hazard LLP Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP 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 Receivable Management Services 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 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

CREDITOR NOTICE NAME Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr Joseph Delehant Esq Steven B Soll Esq Kevin N Summers Sara Eagle & Gail Perry Sara Eagle & Gail Perry Sara Eagle & Gail Perry Charles J Filardi Jr Francis J Lawall & Bonnie MacDougal Kistler J Gregg Miller & Linda J Casey Kenneth H Zucker

Email pbaylor@nutter.com rcolasuonno@orlaw.com joseph.delehant@sylvania.com ssoll@oshr.com phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov efile@pbgc.gov eagle.sara@pbgc.gov efile@pbgc.gov cfilardi@pepehazard.com lawallf@pepperlaw.com kistlerb@pepperlaw.com millerj@pepperlaw.com zuckerk@pepperlaw.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.com bill.freeman@pillsburylaw.com craig.barbarosh@pillsburylaw.com patrick.potter@pillsburylaw.com rick.antonoff@pillsburylaw.com pittsrm@charter.net dbernstein@plunkettcooney.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com mfmcgrath@ravichmeyer.com rschrock@kirkland.com hayesp@dnb.com rainach@msn.com dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca

William Kinley President William B Freeman Esq Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq Robert P Pitts Esq Douglas C Bernstein Andrew Herenstein Patrick Bartels

Michael F McGrath Esq Phyllis A Hayes A Professional Law Corporation Dan E Bylenga Jr

Dennis J OGrady Joseph L Schwartz & Curtis M Plaza jschwartz@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 Leslie Stein lstein@seyburn.com Steven E Boyce Esq sboyce@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 Gary D Feigler Treasurer sjbolek@co.stark.oh.us Michigan Dept Of Environmental Quality Environmental Assistance Div deq-ead-env-assist@michigan.gov

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

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CREDITOR NAME State Of Michigan

State Of Michigan Stephen E Spence Stephen S LaPlante Steven A Siman PC Stevens & Lee PC

CREDITOR NOTICE NAME Michigan Unemployment Insurance Agency Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office US Trustee

Email shuttkimberlyj@michigan.gov

Stradley Ronon Stevens & Young LLP T Pryce Tax Administrator Textron Inc The Bank of New York The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc UBS Investment Bank Ulmer & Berne LLP United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Ville De Farnham Vinson & Elkins LLP Von Briesen & Roper SC Voridian Canada Company Vorys Sater Seymour and Pease LLP Waller Lansden Dortch & Davis PLLC Warner Norcross & Judd LLP Warner Stevens LLP William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Young & Susser PC Zeichner Ellman & Krause LLP

Steven A Siman Leonard P Goldberger Esq & John C Kilgannon Esq jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com Paul Patterson Esq jtrotter@stradley.com tpryce@ford.com Jim Cambio jcambio@tax.ri.gov afriedman@textron.com Gary S Bush gbush@bankofny.com Of Ingersoll elantz@town.ingersoll.on.ca radom@butzel.com Joseph T. Deters treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com Rick Feinstein rick.feinstein@ubs.com Timothy J Downing tdowning@ulmer.com e-rental@ur.com David R Jury djury@steelworkers-usw.org Mary Kay Shaver Service de la Tresorerie John E West Randall Crocker & Rebecca Simoni Robert J Sidman Michael R Paslay Esq Michael G Cruse Michael D Warner Esq mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca jwest@velaw.com rcrocker@vonbriesen.com blanderson@eastman.com rjsidman@vssp.com mpaslay@wallerlaw.com mcruse@wnj.com mwarner@warnerstevens.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com oiglesias@wlross.com RWhelehan@wcsr.com susser@youngpc.com pjanovsky@zeklaw.com

treasReg@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com sas@simanlaw.net

Alan Lipkin & Roger Spigel Andrew N Goldman Esq Oscar Iglesias Rory D Whelehan Esq Steven Susser P52940 Peter Janovsky & Stuart Krause

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

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(no valid e-mail) CREDITOR NAME Acord Inc American General Finance Attorney General of MI Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Battle Creek City Of Longview City Of St Joseph City Of Sterling Heights City Of Stockton Clark Hill PLC Colbond Inc Contrarian Capital Management LLC Dayton Bag & Burlap Co Dow Chemical Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Gaston County Health Alliance Medical Plans Inc Intertex World Resources Trintex Corp Kentucky Revenue Cabinet Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC Meridian Magnesium Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Orlando Corporation Paul Weiss Rifkind Wharton & Garrison LLP Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp Skadden Arps Slate Meagher & Flom LLP South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unifi Inc Unique Fabricating Inc CREDITOR NOTICE NAME John Livingston Matthew H Rick Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Income Tax Division Water Utilities Water Department James P Bulhinger City Treasurer Economic Development E Todd Sable Don Brown Seth Lax Jeff Rutter David Brasseur Michael J McGinnis Todd McCallum Paul Hanson Robena Vance Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Christine Brown Gregg M Galardi Esq Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie FAX 248-852-6074 217-356-5469 517-373-2060 412-777-4736 312-827-8542 312-827-8542 616-527-3385 269-966-3629 903-237-1004 269-983-9875 586-276-4077 209-937-5099 313-965-8252 828-665-5005 203-629-1977 937-258-0029 989-638-9852 713-420-5669 248-430-0134 281-584-7946 704-862-6262 248-443-0090 770-258-3901 502-564-3875 248-377-0800 630-595-0336 989-894-2232 517-663-2714 573-751-7232 213-368-7076 313-226-3800 905-677-1851 212-757-3990 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 937-233-7640 302-651-3001 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 401-725-5160 248-280-2110 401-333-3648 336-316-5422 248-853-8422

Tom Tekieke

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

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(no valid e-mail) CREDITOR NAME Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc Visteon Climate Control Wickes Manufacturing Co CREDITOR NOTICE NAME General Fax Terry Nardone Adriana Avila JoAnn Haller co Jay B Knoll of C&A FAX 519-944-7748 586-755-8988 586-939-4216 412-642-5614 734-727-9481 248-824-1882

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

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CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assitant Attorney General of Texas Assoc Receivables Funding Inc Basell USA Inc Basf Corporation Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Brunswick Corp Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Barberton 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 Kalamazoo City Of Los Angeles City Of Phoenix City Of Roxboro City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp Corning Inc Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC De Lage Landen Financial Services Inc Dennis Reis LLC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Ge Capital

CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin John Mark Stern Jim Frick Charlie Burrill Harry W Miller III Neal H Weinfield Esq Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service Ohio Income Tax City Building Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Carolyn Rutland PhD Dept Of Building And Safety City Attorneys Office Tax Department Port Huron Police Department Barbara J Walker Jay B Knoll Nancy Holtby Esq William H Horton Esq & Sean M Walsh Esq Jeffrey K Helder Lisa A Wurster Esq Morgan Blackwell Dennis P Reis Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Gary Torke William Stiefel

ADDRESS1 1062 S 4th Ave 590 Madison Ave Bankruptcy & Collections Div PO Box 16253 7925 Kingsland Dr 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 576 West Pk Ave 576 West Pk Dr PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave Public Svc Dept Env Svc Div 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 161 E Grand River 100 Mcmorran 201 N Second St 250 Stephenson Hwy Legal Dept Columbia Center 10th Fl 321 Settlers Rd 4500 Dorr St 885 Third Ave Ste 3300 1111 Old Eagle School Rd 7000 N Green Bay Ave 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 740434

CITY Sidney New York 500 W 15th St Austin Greenville Raleigh Wyandotte PO Box 280240 Nashville 70 W Madison St Chicago One North Field Ct Lake Forest Bloomfield Hills Sudbury Ottawa Plymouth Barberton Barberton Canton Dover Dover Evart Fullerton Havre De Grace 1415 N Harrison St Kalamazoo File 54563 Los Angeles Phoenix Roxboro Williamston Port Huron St Charles Troy Riverfront Plaza HQ E2 10 Corning 101 W Big Beaver Rd Troy PO Box 1767 Holland PO Box 1000 Toledo New York Wayne Milwaukee Wilmington Detroit Toledo Milwaukee Auburn Hills Plymouth Atlanta Atlanta

ADDRESS2

STATE OH NY TX SC NC MI TN IL IL MI ON ON MI OH OH OH NH NH MI CA MD MI CA AZ NC MI MI MO MI NY MI MI OH NY PA WI DE MI OH WI MI MI GA GA

ZIP 453658977 10022 78701 29606 27613-4203 48192 37208 60602-4207 60045 48304 P3A 5C2 K1A 1B1 48170-4394 44203 44203-2584 44711-9951 03820 03820-0818 49631 92632 21078 49007-2565 90012 85003 27573 48895 48060 63301 48083 14831 48084 49423 43615 10022 19087 53209 19898 48243 43604 53209-6023 48326-2613 48170 30348-5499 30374

COUNTRY

Canada Canada

1007 N Market St PO Box 10032

Director's Office for Taxpayer Services Division

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

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CREDITOR NAME Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp Heritage Environmental Svcs Inc Highwoods Forsyth Lp 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 James R Temple Janesville Products Keith Milligan Latham & Watkins LLP Lear Corp Lear Corp Manpower Meridian Park Michigan Dept of Treasury Mills & Stockbridge PC Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd Nossiff & Giampa PC Oakland County Corporation Counsel Oklahoma County Treasurer Oneida County SCU PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General for Canada Receiver General For Canada

CREDITOR NOTICE NAME

Linda L Bentley Mr Ken Price co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

ADDRESS1 PO Box 640387 PO Box 642444 PO Box 60500 300 Renaissance Center 7901 W Morris St Attn Lease Administration 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 108 W Scott St 2700 Patterson Ave 3745 C Us Hwy 80 W Sears Tower Ste 5800 World Headquarters 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 3030 W Grand Blvd Ste 10 200 10 Light St 3800 Marly PO Box 117 PO Box 3449 24 Chestnut St 1200 N Telegraph Rd Asst District Attorney 800 Park Ave 4th Fl 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2

PO Box 300

CITY Pittsburgh Pittsburgh Charlotte Detroit Indianapolis

STATE PA PA NC MI IN TN NC OH IN IN OH AL MI NC ON MI IL TX MI MI AL IL MI MI MI NC MI MD QC ON TX NH MI OK NY OH ON MA NY NY MA ON QC ON

ZIP 15264-0387 15264 28260 48243 46231 37203-5223 27604 43617 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 77210 48837 49546 36870 60606 48034 48034 48334 27834 48202 21202-1487 G1X 4A5 L1A 3V9 75606 03820 48341 73102 13501 44012 N3H 3P5 01851 10249 10020-1605 01879-2710 K1A 1B1 H4Y 1G7 K8N 2S3

COUNTRY

Michael L Cioffi of the City of Montgomery

SBSE Insolvency Unit Tim Gorman Laura Kelly David Heller Josef Athanas & Danielle Kemp Janis N Acosta Esq C Garland Waller Michael A Cox Juandisha M Harris & Heather Donald Stephen M Sylvestri Esq

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Richmond Hill Detroit Chicago Houston Grand Ledge Grand Rapids Phenix 233 S Wacker Dr Chicago 21557 Telegraph Rd Southfield Southfield Farmington Hills Greenville Detroit Baltimore Ste Foy Port Hope Longview Dover Pontiac 320 Robert S Kerr Rm 307 Oklahoma City Utica Avon Lake Cambridge Lowell New York New York Tyngsboro Ottawa Dorval Belleville

Canada

Canada Canada

co Beer Wells Real Estate Alexander G Nossiff Donald F Slavin Gretchen Crawford County Office Building Woody Ban

Canada

PO Box 6529

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St

Canada Canada Canada

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

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CREDITOR NAME Receiver General for Canada Revenue Canada Securities and Exchange Commission Securities and Exchange Commission Shapero & Green LLC Simpson Thacher & Bartlett LLP Snellings Breard Sartor Inabnett & Trascher State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teleflex Inc Tennessee Department of Revenue The Goodyear Tire & Rubber Co The Pellegrino Law Firm PC The Town Of Pageland Thomas & Betts Corp 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 Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME

Angela Dodd Midwest Regional Office Brian Green Peter Pantaleo Erin Casey & Alice Eaton Charles C Trascher III Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 700 Leigh Capreol Ottawa Technology Centre 175 W Jackson Blvd Ste 900 175 W Jackson Blvd Ste 90 Signature Square II Ste 220 425 Lexington Ave PO Box 2055 Department Of Revenue PO Box 30004 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St 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 1144 E Market St 475 Whitney Ave 126 North Pearl St 8155 TB Blvd 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 12003 Toepher Rd 211 W Fort St Ste 2001 3000 University Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

ADDRESS2 875 Heron Rd

CITY Dorval Ottawa Chicago Chicago

STATE QC ON IL IL OH NY LA AL MI MI MI MI MI MI MI MI NC CA ON PA TN OH CT SC TN IL NH NC ON NC SC NC MI MI MI MI MI CT OH IL NC NY MI

ZIP H4Y 1G7 K1A 9Z9 60604 60604 44122 10017-3954 71207 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 19468 37247 44316-0001 06511 29728 38125 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 48089-3171 48226 48326-2356 06830 44633 61866 28262-2337 10019 48025

COUNTRY Canada Canada

25101 Chagrin Blvd Cleveland New York Monroe Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Fresno Trenton Limerick Nashville Akron New Haven Pageland Memphis Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Warren Detroit Auburn Hills Greenwichn Holmesville Rantoul Charlotte New York Bingham Farms

50 N Ripley St

Jennifer Nelles US Trustee First Plaza County Of Fresno Jim Leyden TN Attorney Generals Office Steven C Bordenkircher Esq Stephen R Bellis Esq Michael F Geiger Esq

PO Box 30744

PO Box 2228

Canada

425 5th Ave N

PO Box 67

Farmville Downtown Partnership

PO Box 100

Canada

Fsia Inc Randy Lueth Attn Civil Division Jerry Dittrich Blue Point Capital Bpv Lowell LLC

PO Box 113

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 10932285.2

Counterparty De Lage Landen Financial Services, Inc.

Counterparty Address 1111 Old Eagle School Road, Wayne, PA 19087

Description of Contract Master Lease Schedule to Master Lease Agreement No. 334 - Schedule No. 10, dated September 30, 2003 for rental of Nissan JC30LP forklift, Serial No. CPJ01-9N4642 Master Lease Schedule to Master Lease Agreement No. 334- Schedule No. 11, dated September 30, 2003 for rental of Nissan JC30LP forklift, Serial No. CPJ01-9N5960 Master Lease Schedule to Master Lease Agreement No. 334 - Schedule No. 12, dated October 27, 2003 for rental of Nissan JC30LP forklift, Serial No. CPJ019N6148

Effective Date of Rejection February 16, 2006

De Lage Landen Financial Services, Inc.

1111 Old Eagle School Road, Wayne, PA 19087

February 16, 2006

De Lage Landen Financial Services, Inc.

1111 Old Eagle School Road, Wayne, PA 19087

February 16, 2006

K&E 10932285.2