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): September 25, 2006 at 2:00 p.m. Objection Deadline: September 22, 2006 at 4:00 p.m.

DEBTORS MOTION FOR AN ORDER APPROVING PROCEDURES FOR THE SALE OF CERTAIN ASSETS The above-captioned debtors (collectively, the Debtors) hereby move the Court (this Motion) for an order approving procedures for the sale of certain assets that are sold by Gordon Brothers Industrial, LLC individually or in joint venture with Tex-Mach, Inc. (collectively, Gordon Brothers). The Debtors and Gordon Brothers are working to sell certain of the Debtors nonproductive, idle assets. Through this process, it has become apparent that to maximize their
1 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 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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value, the Debtors and Gordon Brothers need to be able to consummate immediately sales of these assets. Indeed, allowing buyers to obtain possession of purchased assets immediately after the completion of a sale or auction will assure potential buyers that the sale of any of the Gordon Brothers Assets is final and will not be subject to objection and subsequent re-sale. The Debtors and Gordon Brothers believe more buyers will participate in any sale or auction of the Gordon Brothers Assets if the relief requested herein is granted. The increased participation of potential buyers will maximize the number of bids for the assets being sold, thereby maximizing the prices from the sale and auction of the Gordon Brothers Assets to the benefit of the Debtors estates and their creditors under the circumstances. This necessitates procedures to allow for sales of certain assets as set forth herein. Given the assets being sold and Gordon Brothers experience, marketing efforts and sale incentives, the Debtors believe this relief is appropriate and respectfully represent 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 bases for the relief requested herein are sections 105(a) and 363 of

the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), and Rules 2002 and 6004 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of 2
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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. 7. request for On June 23, 2005, the Bankruptcy Court entered an order approving the Debtors procedures for the sale of de minimis assets [Docket No. 445]

(the De Minimis Asset Order). 8. Pursuant to the De Minimis Asset Order, the Debtors are currently authorized to

sell non-core assets of less than $5 million without further relief from the Bankruptcy Court upon ten-days notice of the proposed sale, provided there are no objections to such sales. 9. On August 10, 2006, the Bankruptcy Court entered an Order Authorizing the

Employment and Retention of Gordon Brothers Industrial, LLC and Tex-Mach, Inc. as Sales Consultant for the Sale of Residual Assets [Docket No. 3126] (the Gordon Brothers Retention Order). Pursuant to paragraph 4 of the Gordon Brothers Retention Order, the Debtors are authorized to expand the scope of Gordon Brothers retention to sell additional assets (the Additional Assets, together with the Residual Assets (as defined below), the

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Gordon Brothers Assets) by, among other things, filing an amended engagement letter with the Court that describes the additional services to be provided by Gordon Brothers. 10. On September 1, 2006, the Debtors filed with the Court an amended engagement

letter [Docket No. 3243] pursuant to which Gordon Brothers will provide auction and related sale services in connection with the Debtors sale of certain assets used in their plastics business. 11. Pursuant to the Gordon Brothers Retention Order and the additional engagement

letter, the Debtors are authorized to have Gordon Brothers conduct the sale of a number of assets that were used in the production of automotive fabrics and plastics, including looms, knitting machines, finishing machines and dyeing machines (collectively, the Residual Assets) through privately negotiated sales and auctions. Based upon an independent analysis of the Residual Assets, none of these individual assets has a liquidation value in excess of $1 million.3 12. Gordon Brothers has significant incentives to properly market and sell the Gordon

Brothers Assets to obtain the maximum price for such assets for the benefit of the Debtors and their estates. Gordon Brothers has guaranteed the Debtors that Gordon Brothers will not receive any compensation unless the Debtors receive at least $4.3 million from the sales of certain identified Gordon Brothers Assets. Additionally, to the extent the Debtors receive more than $4.3 million on such sales, Gordon Brothers compensation increases by a portion of every additional dollar. 13. Moreover, given its national presence, Gordon Brothers has provided auction and Therefore,

related sale services to other businesses involved in the automotive industry.

Gordon Brothers performance under the present circumstances will undoubtedly have an impact

On February 9, 2006, the Debtors received a report on the orderly liquidation value of the Residual Assets from Hilco Appraisal Services, LLC.

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on its ability to obtain future business in the industry, providing additional motivation for Gordon Brothers to obtain the maximum purchase price for the Gordon Brothers Assets. 14. Under the current procedures, the Debtors will be required to seek subsequent

Court approval of the sale of the Gordon Brothers Assets (by means of the ten-day sale notice required pursuant to the provisions of the De Minimis Asset Order or separate motion pursuant to section 363(b) of the Bankruptcy Code). This likely will have a chilling effect on the potential market and, in fact, decrease the value that the Debtors may expect to recover from the sale of the Gordon Brothers Assets. On the other hand, to the extent that the Debtors are authorized to sell such assets without need for further Court approval, the Debtors expect that the value recovered on account of such assets likely will increase. 15. Indeed, expediency in sales of the Gordon Brothers Assets is essential under In particular, based upon the expert opinion and analysis of

existing market conditions.

Gordon Brothers: (a) Avondale Mills, another textile producer located in North Carolina, is preparing for an auction that includes similar machinery; and (b) a substantial number of potential purchasers are expected to be (i) local buyers, essential to the sale of certain support items, who are accustomed to consummating the purchase of such items and simultaneously taking possession or delivery thereof upon the immediate completion of an auction or sale and (ii) offshore buyers that would not be willing to fly to North Carolina at their own expense to look at equipment, negotiate a deal, make a deposit and then be required to wait for the expiration of the ten-day sale notice required pursuant to the De Minimis Asset Order or for the Debtors otherwise to receive Bankruptcy Court approval to determine, with respect to the sale of each item, if such purchasers have an enforceable deal. Therefore, subjecting sales of the Gordon Brothers Assets to the procedures described in the De Minimis Asset Order could

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substantially reduce buyer participation in such sales to the detriment of the Debtors and their estates. 16. Consequently, the Debtors believe that given: (a) Gordon Brothers expertise and

experience in the marketing and sale of similar assets; (b) Gordon Brothers incentives to obtain the highest and best sales price for the Gordon Brothers Assets under the circumstances; (c) Gordon Brothers incentives to maintain its strong reputation for sales within the automotive industry; and (d) existing market conditions, allowing Gordon Brothers sales of the Gordon Brothers Assets to be final without requiring subsequent approval is in the best interests of the Debtors estates as such relief will likely increase the value obtained by the Debtors estates on account of such sales. Relief Requested 17. The Debtors seek the entry of an order authorizing and approving the sale of the

Gordon Brothers Assets by Gordon Brothers pursuant to sections 105(a) and 363 of the Bankruptcy Code and Bankruptcy Rules 2002 and 6004: (a) without further order from this Court or notice to the Debtors creditors or parties in interest with respect to private sales; and (b) pursuant to the following procedures with respect to the sale of assets through auctions conducted by Gordon Brothers: (a) The Debtors will file a notice of any proposed auction at least ten days before the date scheduled for such auction (the Auction Notice), which Auction Notice shall set forth, among other things: (i) the date and time of such auction; (ii) the location of such auction; and (iii) the assets proposed to be sold at such auction. The Debtors will serve the Auction Notice by an overnight delivery service upon: (i) counsel to the Committee; (ii) counsel to the agent for the prepetition senior, secured lenders; (iii) counsel to the agent for the postpetition senior, secured lenders; and (iv) the Office of the United States Trustee. Additionally, to the extent the Debtors expand the scope of Gordon Brothers

(b)

18.

retention pursuant to the procedures described in the Gordon Brothers Retention Order and in 6
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connection with any such expanded retention, the assets that may be auctioned and sold by Gordon Brothers expands beyond the scope of the Residual Assets, the Debtors seek to have the procedures set forth herein approved with respect to the auction and sale of such additional assets. Notably, the agents for the prepetition and postpetition senior, secured lenders have no objection to the relief requested herein. Basis for Relief 19. Section 105(a) of the Bankruptcy Code permits the court to issue any order that

is necessary or appropriate to carry out the provisions of this title. 11 U.S.C. 105(a). 20. Section 363(b)(1) of the Bankruptcy Code provides that [t]he trustee, after notice

and a hearing, may use, sell or lease, other than in the ordinary course of business, property of the estate. 11 U.S.C. 363(b)(1). Whether a sale of assets pursuant to section 363(b) of the Bankruptcy Code should be approved in a particular case is a matter left to the Courts discretion, giving due consideration to the sound business judgment of the proponent of the sale. See, e.g., Stephens Indus., Inc. v. McClung, 789 F.2d 386, 390 (6th Cir. 1986); In re Lionel Corp., 722 F.2d 1063, 1071 (2d Cir. 1983) (court may approve the sale of property outside of the ordinary course of business when it finds a good business reason for such sale). 21. The Gordon Brothers Assets have little or no use to the Debtors estates or

restructuring efforts. Indeed, this Court has already granted the Debtors authority to wind-down the Debtors fabrics business, which in turn requires the sale of the Residual Assets (making up all of the Gordon Brothers Assets at the present time).4 Similarly, the Gordon Brothers Assets make up an insignificant amount of the Debtors overall assets. Furthermore, eliminating the requirement on the Debtors to seek subsequent approval of the sale of the Gordon Brother Asset
4 Moreover, this Court has already authorized the sale of assets for less than $5 million without subsequent approval of the Court; provided that the Debtors creditors receive adequate notice of the Debtors intent to make such sales.

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likely will (a) increase the Debtors potential recovery on account of such assets by removing the chilling effect on the market that such a requirement would have and (b) reduce the legal fees and resources associated with the filing and prosecuting of notices or motions. 22. As such, the Debtors have determined in their sound business judgment that

implementing a process to sell the Gordon Brothers Assets without seeking subsequent Court approval will provide them with the best chance of maximizing the value of such assets. Consequently, the relief requested herein is in the best interests of the Debtors estates and their creditors. A. Propriety of Shortened and Limited Notice 23. Section 363 of the Bankruptcy Code provides, in relevant part, that the trustee,

after notice and a hearing, may use, sell or lease, other than in the ordinary course of business, property of the estate. 11 U.S.C. 363(b)(1). The notice and hearing requirements contained in section 363(b)(1) are satisfied if appropriate notice and an opportunity for hearing are given in light of the particular circumstances. 11 U.S.C. 102(1)(A) (defining after notice and a

hearing to mean such notice and an opportunity for hearing as [are] appropriate in the particular circumstances). Generally, Bankruptcy Rules 2002(a)(2) and 2002(i) require that a minimum of twenty days notice of proposed sales of property outside the ordinary course of business be provided by mail to the debtor, the trustee, all creditors and indenture trustees and any committee appointed under section 1102 of the Bankruptcy Code. Further, Rule 6004-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan (the Local Rules) states that sales of property of the estate shall be effected in accordance with Bankruptcy Rules 2002 and 6004. 24. Courts are authorized to shorten the twenty-day notice period generally applicable

to asset sales, or direct another method of giving notice, upon a showing of cause. See 8
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Bankruptcy Rule 2002(a)(2). Cause exists in the present case and the Debtors seek the approval of the Motion to maximize the net value realized from sales of Gordon Brothers Assets. 25. subsequent In the present case, the potential for winning bids to be overturned by requiring a approval process (even the process currently required by the

De Minimis Asset Order), likely will chill the potential market and thereby reduce the value that the Debtors would derive from sales made by Gordon Brothers. Therefore, the Debtors propose to streamline the sale process by removing any additional obligation to provide notice as described herein. 26. These procedures will accommodate the smooth and timely consummation of

such ancillary asset sales while maximizing the value brought to the Debtors estates. As such, by this Motion, the Debtors seek a waiver of the requirements of Local Rule 6004-1 with respect to sales of the Gordon Brothers Assets. B. Sale Free and Clear of Liens 27. Section 363(f) provides that a debtor may sell property free and clear of any lien,

claim, encumbrance or other interest in such property if certain conditions are met. Specifically, section 363(f) states: The [debtor] may sell property under subsection (b) or (c) of [section 363] free and clear of any interest in such property of an entity other than the estate, only if-(1) (2) (3) applicable nonbankruptcy law permits sale of such property free and clear of such interest; such entity consents; such interest is a lien and the price at which such property is to be sold is greater than the aggregate value of all liens on such property; such interest is in bona fide dispute; or

(4)

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(5) 11 U.S.C. 363(f). 28.

such entity could be compelled, in a legal or equitable proceeding, to accept a money satisfaction of such interest.

Because section 363(f) is drafted in the disjunctive, meeting any one of its five

requirements is sufficient to approve the sale of the Gordon Brothers Assets free and clear of liens and interests. See 11 U.S.C. 363(f); In re Wolverine Radio Co., 930 F.2d 1132, 1147 n.24 (6th Cir. 1991) (section 363(f) written in disjunctive; court may approve sale free and clear provided at least one of the subsections is met); In re Elliot, 94 B.R. 343, 345 (E.D. Pa. 1988) (same). 29. The Debtors propose that any liens and interests in any Gordon Brothers Asset

will attach to the proceeds of the sale of such asset with the same validity, priority, force and effect as they had prior to such sale, thus satisfying the requirement of section 363(f). Section 363(f) is satisfied in this instance because all holders of liens and interests could be compelled to accept a money satisfaction of such liens and interests in legal or equitable proceedings in accordance with section 363(f)(5). Such legal or equitable proceedings include proceedings to confirm a plan of reorganization, under which the holder of a lien may be compelled to accept payment in satisfaction of its lien pursuant to section 1129(b)(2)(a) of the Bankruptcy Code. 30. Accordingly, then, this Court has ample grounds to approve the proposed sale of

the Gordon Brothers Assets under section 363(f). Approval of Similar Procedures in Other Cases 31. In light of the demonstrable benefits of streamlined procedures to sell de minimis,

non-core assets and the legal justifications described above, procedures similar to these have been approved in other large chapter 11 cases authorizing sales of assets without need for subsequent approval by the court or advance notice to creditor constituencies. 10
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See, e.g.,

In re Tower Automotive, Inc., Case No. 05-10578 (ALG) (Bankr. S.D.N.Y. March 16, 2005) (authorizing sales of assets with no advance notice); In re WorldCom, Inc., Case No. 02-13533 (AJG) (Bankr. S.D.N.Y. October 10, 2002) (authorizing sales of less than $1,000,000 with no advance notice); In re ACR Management, L.L.C., Case No. 04-27848 (MBM) (Bankr. W.D. Pa. June 16, 2004) (authorizing sales of assets with no advance notice). Best Interests of the Estates 32. The Debtors propose to sell the Gordon Brothers Assets in a commercially

reasonable manner in light of the assets being sold and expect that the value of the proceeds from such sales will fairly reflect the value of the property sold and provide a substantial benefit to the Debtors and their estates. Indeed, a substantial portion of the Gordon Brothers Assets will be sold pursuant to well-marketed auctions, of which the Debtors significant creditor constituencies shall receive notice, and thus, the price obtained for such assets should reflect the fair market value that the Debtors could expect to recover for the proposed sales. Furthermore, given Gordon Brothers guaranty of a minimum recovery to the Debtors and Gordon Brothers own incentives to maximize the value of all of the Gordon Brothers Assets (whether sold by auction or privately), the Debtors believe that their recovery on account of all of the Gordon Brothers Assets will reflect a fair and reasonable price to the benefit of the Debtors estates. 33. The Debtors believe that the relief requested herein will assist in the Debtors

efforts to reduce expenses and maximize value for the benefit of their estates, creditors and other parties in interest. Moreover, the procedures that the Debtors seek to implement pursuant to this Motion will also reduce the burden on the Courts docket. 34. After careful analysis, and in the exercise of their business judgment, the Debtors

have determined that the relief requested in this Motion is in the best means by which to protect

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and maximize the value of the Debtors estates, and is therefore in the best interests of the estates and creditors and should be granted. Notice 35. Notice of this Motion has been given to the Core Group and the 2002 List as

required by the Case Management Procedures.5 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 36. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 37 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2006 [Docket No. 294].

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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing and approving the sale of the Gordon Brothers Assets pursuant to the procedures set forth herein without any further Court order and (b) granting such other and further relief as is just and proper. Dated: September 11, 2006 KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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

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 APPROVING PROCEDURES FOR THE SALE OF CERTAIN ASSETS Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order approving procedures for the sale of certain assets [Docket No. _____]; it appearing that the relief requested is in the best interest of the Debtors estates; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and the Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Motion and the
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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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 therefore, it is hereby ORDERED 1. 2. The Motion is granted in its entirety. The Debtors are authorized to sell the Gordon Brothers Assets free and clear of all

liens with such liens attaching only to the sale proceeds in the same validity, extent and priority as immediately prior to such sale. 3. Notwithstanding anything herein to the contrary or otherwise, nothing in the

Motion or this Order shall alter, modify or amend the Final Order (I) Authorizing Debtors (A) to Obtain Post-Petition Financing Pursuant to 11 U.S.C. 105, 361, 362, 364(c)(1), 364(c)(2), 364(c)(3), 364(d)(1) and 364(e) and (B) to Utilize Cash Collateral Pursuant to 11 U.S.C. 363 and (II) Granting Adequate Protection to Pre-Petition Secured Parties Pursuant to 11 U.S.C. 361, 362, 363 and 364 dated July 28, 2005 (the Final DIP Order). Any relief granted herein shall be subject to the terms and conditions of the Final DIP Order and the postpetition credit agreement referenced therein (the DIP Credit Agreement), and any and all proceeds obtained from the transactions contemplated by this Order shall be administered in accordance with the Final DIP Order and the DIP Credit Agreement. 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 notwithstanding Bankruptcy Rule 6004(h). 6. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order.

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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

NOTICE AND OPPORTUNITY TO RESPOND TO THE DEBTORS MOTION FOR AN ORDER APPROVING PROCEDURES FOR THE SALE OF CERTAIN ASSETS PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed their Motion for an Order Approving Procedures for the Sale of Certain Assets (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 11293843.9

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 September 22, 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 September 22, 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, New York 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.

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K&E 11293843.9

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.

3
K&E 11293843.9

Dated: September 11, 2006

KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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

4
K&E 11293843.9

CERTIFICATE OF SERVICE I, Marc J. Carmel, an attorney, certify that on the 11th day of September, 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 an Order Approving Procedures for the Sale of Certain Assets. Dated: September 11, 2006 /s/ Marc J. Carmel Marc J. Carmel

K&E 11293843.9

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CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assoc Receivables Funding Inc Athens City Tax Collector 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 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 St Joseph 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 Dennis Reis LLC Dold Spath McKelvie & DeLuca PC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue

CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin Mike Keith Jim Frick Charlie Burrill Harry W Miller III Jay Truty Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service Income Tax Division Canton Income Tax Dept Wastewater Labroratory

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

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 PO Box 849 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 104 3rd St NW 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 128 700 BRd St 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 7000 N Green Bay Ave Kellie Schone Jayson Macyda DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499

CITY Sidney New York Greenville Athens Raleigh Wyandotte PO Box 280240 Nashville 70 W Madison St Chicago One North Field Ct Lake Forest Bloomfield Hills Sudbury Ottawa Plymouth Barberton Canton Dover Dover Evart Fullerton Havre De Grace 1415 N Harrison St Kalamazoo File 54563 Los Angeles Phoenix Roxboro St Joseph 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 Milwaukee 5445 Corporate Dr Ste 170 Troy 1007 N Market St Wilmington Detroit PO Box 10032 Toledo Milwaukee Auburn Hills Plymouth Atlanta

ADDRESS2

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

ZIP 453658977 10022 29606 37371-0849 27613-4203 48192 37208 60602-4207 60045 48304 P3A 5C2 K1A 1B1 48170-4394 44203 44711-9951 03820 03820-0818 49631 92632 21078 49007-2565 90012 85003 27573 49085-1355 48895 48060 63301 48083 14831 48084 49423 43615 10022 53209 48098-2683 19898 48243 43604 53209-6023 48326-2613 48170 30348-5499

COUNTRY

Canada Canada

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 Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp Harford County Revenue 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 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 Receivable Management Services

CREDITOR NOTICE NAME

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

ADDRESS1 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 300 Renaissance Center 220 South Main St 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 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 9690 Deereco Rd Ste 200

ADDRESS2

PO Box 300

CITY Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Detroit Bel Air Indianapolis

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

ZIP 28289-0691 30374 15264-0387 15264 28260 48243 21014 46231 37203-5223 27604 43617 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 77210 48837 49546 36870 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 21093

COUNTRY

Michael L Cioffi of the City of Montgomery

SBSE Insolvency Unit Tim Gorman Laura Kelly

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 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 Timonium

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

Phyllis A Hayes

PO Box 5126

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

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CREDITOR NAME Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission Securities and Exchange Commission Shapero & Green LLC Simpson Thacher & Bartlett LLP 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 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 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 Visteon Climate Control

CREDITOR NOTICE NAME

ADDRESS1

ADDRESS2

CITY Ottawa Ottawa Dorval Belleville Ottawa Chicago Chicago

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

ZIP K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 K1A 9Z9 60604 60604 44122 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 48075 28602 937151192 K8V 5R1 19468 37247 44316-0001 29728 38125 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 27410-6237 49423 48226 48326-2356 48089 06830 44633 61866 48111

COUNTRY Canada Canada Canada Canada Canada

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 Angela Dodd 175 W Jackson Blvd Ste 900 Midwest Regional Office 175 W Jackson Blvd Ste 900 Brian Green Peter Pantaleo Erin Casey & Alice Eaton Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex Signature Square II Ste 220 425 Lexington Ave 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 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 7201 W Friendly Ave 942 Brooks Ave 211 W Fort St Ste 2001 3000 University Dr 12341 E 9 Mile Rd 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr

875 Heron Rd

25101 Chagrin Blvd Cleveland New York 50 N Ripley St Montgomery Lansing Lansing Detroit Lansing Lansing PO Box 30744 Lansing Detroit Southfield Hickory Fresno Trenton Limerick Nashville Akron Pageland Memphis Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Greensboro Holland

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

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 Terry Nardone Blue Point Capital Bpv Lowell LLC

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

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

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

CREDITOR NOTICE NAME co Lincoln Harris Llc Hal Novikoff Steven Susser P52940

ADDRESS1 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 26200 American Dr Ste 305

ADDRESS2

CITY Charlotte New York Bingham Farms Southfield

STATE NC NY MI MI

ZIP 28262-2337 10019 48025 48034

COUNTRY

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

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