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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) Honorable: Steven W. Rhodes

PROOF OF SERVICE
The undersigned, being duly sworn, certifies that he served papers as follows: 1. Document(s) served: The following Order:

A.

Order Approving the Stipulation Between the Debtors and Wachovia Bank and Trust Company, N.A., as Trustee, Resolving Certain Trust Asset Claims (Docket No. 4348)
See Attached Exhibit A (Electronic Notification) See Attached Exhibit B (Overnight Mail) See Attached Exhibit C (First Class Mail) March 22, 2007

2.

Served upon:

3.

Date of Service:

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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0555927070323000000000010

*$

Exhibit A

Served via Electronic Mail

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

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

Benesch Friedlander Coplan & Aronoff LLP William E Schonberg & Stuart A Laven Jr Bernardi Ronayne & Glusac PC Rodney M. Glusac Bernstein Litowitz Berger & Grossman LLP Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Borges & Associates LLC Bose McKinney & Evans LLP Bradley Arant Rose & White LLP Brendan G Best Brown Rudnick Berlack Israels LLP Bryan Clay Butzel Long PC Butzel Long PC Cahill Gordon & Reindel Cahill Gordon & Reindel Calhoun Di Ponio & Gaggos PLC Carlile Patchen & Murphy LLP Chambliss Bahner & Stophel PC Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer Steven Singer & John Browne Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jeannette Eisan Hinshaw Jay R Bender

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

Robert Stark & Steven Smith

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

Cole Schotz Meisel Forman & Leonard PA Stuart Komrower & Mark Politan Constellation NewEnergy Inc Catherine Barron Esq Crowell & Moring LLP Joseph L Meadows

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

Page 1 of 5

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

CREDITOR NOTICE NAME Mark D Plevin K Kinsey

Kim R Kolb Esq George E Shulman

Dennis C Roberts Dawn R Copley Esq Michael C Hammer Anne Marie Kelley & Scott Freedman Kathleen Maxwell Lee H Sjoberg Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq

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

Julie Teicher & Dianna Ruhlandt Judy A Oneill Esq

Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Stuart A Gold & Donna J Lehl Jeffrey M Kerscher Anne Marie Kennelly Ken Higman John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Alicia S Schehr Louis P Rochkind

Paul V Possinger & Peter A Siddiqui

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

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CREDITOR NAME K Crumbo K Schultz Kelley Drye & Warren LLP

CREDITOR NOTICE NAME

James S Carr Denver Edwards

EMAIL kcrumbo@kraftscpas.com kschultz@tmmna.com jcarr@kelleydrye.com robert.bassel@kkue.com kim.stagg@nmm.nissan-usa.com Kimberly.Rodriguez@gt.com tah@kompc.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 metkin@lowenstein.com ilevee@lowenstein.com vdagostino@lowenstein.com mcrosby@akingump.com jill.smith@macombcountymi.gov webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com lrosenbloom@mwe.com dchristian@mwe.com jdejonker@mwe.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 fusco@millercanfield.com brucemiller@millercohen.com sarbt@millerjohnson.com tdunn@mindengross.com info@electionsquebec.qc.ca mied@dor.mo.gov jmorganroth@morganrothlaw.com maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com pbaylor@nutter.com rcolasuonno@orlaw.com ssoll@oshr.com phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov efile@pbgc.gov cfilardi@pepehazard.com lawallf@pepperlaw.com kistlerb@pepperlaw.com

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

David S Hoopes

McDermott Will & Emery LLP McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Treasury Mighty Enterprises Inc Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Minden Gross LLP Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morganroth & Morganroth PLLC Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete Nutter McClennen & Fish LLP O Reilly Rancilio PC Otterbourg Steindler Houston & Rosen PC Paul Hoffman Pear Sperling Eggan & Daniels PC Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pepe & Hazard LLP Pepper Hamilton LLP

Lewis Rosenbloom John R Grant Paul A Lucey

David M Gurewitz

Patricia A Borenstein Esq Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford Timothy Dunn 15663507 Jeffrey Morganroth Lacolle Randall A Rios James R Bruinsma Karen Schneider

Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr Steven B Soll Esq Kevin N Summers Sara Eagle & Gail Perry Sara Eagle & Gail Perry Charles J Filardi Jr Francis J Lawall & Bonnie MacDougal Kistler

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

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

CREDITOR NOTICE NAME J Gregg Miller & Linda J Casey Kenneth H Zucker

Tricia Sommers Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq William B Freeman Esq Robert P Pitts Esq Douglas C Bernstein Brian W Bisignani Esq Andrew Herenstein Patrick Bartels

EMAIL millerj@pepperlaw.com zuckerk@pepperlaw.com pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com triciawinkle@hotmail.com craig.barbarosh@pillsburylaw.com patrick.potter@pillsburylaw.com rick.antonoff@pillsburylaw.com bill.freeman@pillsburylaw.com pittsrm@charter.net dbernstein@plunkettcooney.com bbisignani@postschell.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com

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

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

Michael F McGrath Esq

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

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CREDITOR NAME

CREDITOR NOTICE NAME

Stradley Ronon Stevens & Young LLP T Pryce Tax Administrator Textron Inc The Bank of New York Thomas Radom Tricia Sherick Troy R Taylor PLLC Tyco Capital Inc 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 Warner Norcross & Judd LLP Warner Stevens LLP Wickes Manufacturing Co 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 Zeichner Ellman & Krause LLP

Paul Patterson Esq Jim Cambio Gary S Bush

Troy Taylor

David R Jury Mary Kay Shaver Service de la Tresorerie John E West Randall Crocker & Rebecca Simoni Michael G Cruse Michael D Warner Esq co Stacy Fox of C&A

EMAIL ppatterson@stradley.com mdorval@stradley.com jtrotter@stradley.com tpryce@ford.com jcambio@tax.ri.gov afriedman@textron.com gbush@bankofny.com radom@butzel.com tsherick@honigman.com troytaylor@comcast.net Frank.Chaffiotte@cit.com e-rental@ur.com djury@usw.org mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca jwest@velaw.com rcrocker@vonbriesen.com blanderson@eastman.com mcruse@wnj.com mwarner@warnerstevens.com stacy.fox@colaik.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com pmachir@wlross.com RWhelehan@wcsr.com pjanovsky@zeklaw.com

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

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

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Exhibit B

Served via Overnight Mail

CREDITOR NAME Akin Gump Strauss Hauer & Feld LLP Butzel Long PC Dykema Gossett PLLC Simpson Thacher & Bartlett LLP Stephen E Spence Wachtell Lipton Rosen & Katz

CREDITOR NOTICE NAME Michael S Stamer Philip C Dublin Thomas B Radom Ronald Rose & Brendan Best Peter Pantaleo Erin Casey & Alice Eaton US Trustee Hal Novikoff

ADDRESS1 590 Madison Ave 100 Bloomfield Hills Pkwy Ste 100 400 Renaissance Center 425 Lexington Ave 211 W Fort St Ste 700 51 W 52nd St

CITY New York Bloomfield Hills Detroit New York Detroit New York

STATE NY MI MI NY MI NY

ZIP 10022 48304 48243 10017-3954 48226 10019

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

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Exhibit C

Core Group Served via First Class Mail

CREDITOR NAME Canada Customs & Rev Agency Canada Customs & Rev Agency Inmet Division of Multimatic Ministre Du Revenu Du Quebec Municipality Of Port Hope Prestige Property Tax Special Progressive Moulded Products Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Tcs Realty Ltd The Corporation Of The Town Town Of Gananoque Valiant Tool & Mold Inc Advanced Composites Inc American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Charter Township Of Plymouth City Of Albemarle City Of Barberton City Of Battle Creek City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Longview City Of Los Angeles City Of Marshall City Of Phoenix City Of Roxboro City Of St Joseph City Of Sterling Heights City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp

CREDITOR NOTICE NAME Attn Receiver General International Tax Service

Dan Thiffault

ADDRESS1 1 5 Notre Ave 2204 Walkley Rd 35 West Milmot St 3800 Marly PO Box 117 1025 King St East 9024 Keele St

ADDRESS2

CITY Sudbury Ottawa Richmond Hill Ste Foy Port Hope Cambridge Concord Ottawa Ottawa Dorval Belleville Summerside Ottawa Trenton Ingersoll Gananoque Windsor Sidney Champaign Greenville Athens Wyandotte Pittsburgh Chicago Chicago Ionia Plymouth Albemarle Barberton Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace Longview Los Angeles Marshall Phoenix Roxboro St Joseph Sterling Heights Williamston Port Huron Enka St Charles Troy

STATE ON ON ON QC ON ON ON ON ON QC ON PE ON ON ON ON ON OH IL SC TN MI PA IL IL MI MI NC OH MI OH NH NH MI CA MD TX CA MI AZ NC MI MI MI MI NC MO MI

ZIP P3A 5C2 K1A 1B1 L4B 1L7 G1X 4A5 L1A 3V9 N3H 3P5 L4K 2N2 K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 C1N 5Z7 K1A 9Z9 K8V 5R1 N5C 2V5 K7G 2T6 N8T 3B8 45365-8977 61820-2500 29606 37371-0849 48192 15205-9707 60602 60602 48846 48170-4394 28002-0190 44203 49014 44711-9951 3820 03820-0818 49631 92632 21078 75606 90012 49068 85003 27573 49085-1355 48311-8009 48895 48060 28782 63301 48083

COUNTRY Canada Canada Canada Canada Canada Canada Canada Canada Canada Canada Canada Canada 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 275 Pope Rd Ste 102 Ottawa Technology Centre 21 Albert St Of Ingersoll 130 Oxford St 2nd Fl 30 King St East General Fax 6775 Hawthorne Dr Rob Morgan 1062 S 4th Ave 505 S Neil St PO Box 16253 Mike Keith PO Box 849 Charlie Burrill 1609 Biddle Ave Linda Vesci 100 Bayer Rd Bldg 16 Mary Callahan 2 North LaSalle St Ste 1020 Roxane Ellwalleger 2 North LaSalle St Ste 1020 Mark Ferderber 401 S Steele Ste PO Box 8040 Utilities Department 144 N Second St Income Tax Division 104 3rd St NW Income Tax Division 10 N Division St Suite 114 49014 Canton Income Tax Dept PO Box 9951 Wastewater Labroratory 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave Mary Ellen Hinckle 711 Pennington Ave Water Utilities PO Box 1952 Dept Of Building And Safety 201 N Figueroa St No 786 Maurice S Evans City Manager 323 W Michigan City Attorneys Office 200 W Washington St 13th Fl Tax Department PO Box 128 Water Department 700 BRd St James P Bulhinger City Treasurer 40555 Utica Rd 161 E Grand River Port Huron Police Department 100 Mcmorran Don Brown Sand Hill Rd Barbara J Walker 201 N Second St Stacy Fox 250 Stephenson Hwy

875 Heron Rd

PO Box 100

PO Box 190 PO Box 1717

File 54563

PO Box 8099

PO Box 1057

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

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Core Group Served via First Class Mail

CREDITOR NAME Dayton Bag & Burlap Co DuPont Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Lake Erie Products Lear Corp Manpower Meridian Magnesium Meridian Park Office of Finance of Los Angeles Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Riverfront Plastic Products Inc Securities and Exchange Commission Select Industries Corp

CREDITOR NOTICE NAME Jeff Rutter Susan F Herr Todd McCallum Gary Torke Law Dept William Stiefel

ADDRESS1 322 Davis Ave DuPont Legal D 7156 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy 1084 Doris Rd 47690 E Anchor Ct

ADDRESS2 1007 N Market St

CITY Dayton Wilmington Troy Milwaukee Houston Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air

STATE OH DE MI WI TX MI MI GA NC GA PA PA NC MD TN NC OH IN IN AL MI NC MI GA IL TX MI AL IL MI MI MI NC CA DC MI OH MA NY NY MA MI IL OH

ZIP 45403-2910 19898 48084-8084 53209-6023 77079-1305 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 21014 37203 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 48232 30108-1541 60605-1725 77210 49546 36870 60191 48034 48334 48827 27834 90010 20005-4026 48079-4967 44012 1851 10249 10020-1605 01879-2710 48192-7120 60604 45404-1699

COUNTRY

Director's Office for Taxpayer Services Division PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 Box 330500 Stop 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W 321 Foster Ave 21557 Telegraph Rd 30800 Northwestern Hwy 2001 Industrial Dr 2707 Meridian Dr 3700 Wilshire Ste 310 1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk 780 Hillsdale St 175 W Jackson Blvd Ste 900 240 Detrick St

of the City of Montgomery

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly Lilia Roman C Garland Waller

Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

George Tabry Midwest Regional Office Christine Brown

3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Detroit Bowdon Chicago Houston Grand Rapids Phenix Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Los Angeles Office of the Chief Counsel Washington St Clair Avon Lake Lowell PO Box 6529 New York New York Tyngsboro Wyandotte Chicago Dayton

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

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Core Group Served via First Class Mail

CREDITOR NAME South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan State of Michigan Central Functions Unit Summit Property Management Inc Tate Boulevard I Llc Tax Collector Teknor Financial Corporation TG North America The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Treasurer Of State Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan Valeo Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Visteon Climate Control W9 Lws Real Estate Limited Wellington Green LLC

CREDITOR NOTICE NAME Sales & Use Tax Division Lorraine Zinar Daniel Watson Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St Office of Child Support 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 PO Box 538308 1400 Stephenson Hwy 126 North Pearl St 1306 E Triumph Dr 356 Main St 3802 S Main 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 PO Box 16561 7201 W Friendly Ave 942 Brooks Ave 800 Standard Pkwy 211 W Fort St Ste 2001 3000 University Dr 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr

ADDRESS2

50 N Ripley St

CITY Columbia Concordville Troy Montgomery Lansing Lansing Lansing Detroit Lansing Lansing Lansing Southfield Hickory Fresno Atlanta Troy Pageland Urbana Farmington Farmville Lincoln Old Fort Pageland Troy Troy Detroit Columbus Greensboro Holland Auburn Hills Detroit Auburn Hills Warren

STATE SC PA MI AL MI MI MI MI MI MI MI MI NC CA GA MI SC IL NH NC RI NC SC NC MI MI OH NC MI MI MI MI MI MI CT OH IL MI NC MI

ZIP 292020101 19331-9331 48084 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001 48909-8244 48075 28602 937151192 30353 48083 29728 61802 3835 27828-1621 2865 28762 29728 27371 48083 48232 43266-0061 27410-6237 49423 48326-1415 48226 48326-2356 48089 49631-8517 6830 44633 61866 48111 28262-2337 48025

COUNTRY

Jennifer Nelles First Plaza County Of Fresno Bruce B Galletly Raymond Soucie

PO Box 30744 PO Box 2228

PO Box 67

Farmville Downtown Partnership

PO Box 100

Fsia Inc Joseph T Deters Randy Lueth Tom Tekieke Attn Civil Division Jerry Dittrich Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

Evart Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township Charlotte Bingham Farms

co Lincoln Harris Llc

10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200

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

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2002 List Served via First Class Mail

CREDITOR NAME Attorney General of MI Barclays Bank PLC Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Brunswick Corp Burr & Forman LLP City of Kalamazoo Clark Hill PLC Colbert & Winstead PC Contrarian Capital Management LLC Coolidge Wall Womsley & Lombard Corning Inc Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC Dold Spath McKelvie & DeLuca PC Eastman & Smith Ltd El Paso Natural Gas Company General Motors Corp Heritage Environmental Svcs Inc Hicks Casey & Foster PC Indiana Steel & Wire Co Jacob & Weingarten PC James R Temple Kerr Russell & Weber PLC Kilpatrick & Associates PC Lambert Leser Isackson Cook & Giunta PC Lear Corp McLane Graf Raulerson & Middleton PA Michigan Dept of Treasury Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Missouri Dept of Revenue Nossiff & Giampa PC Oakland County Corporation Counsel Oklahoma County Treasurer Oneida County SCU Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Plastech QAD Inc Securities and Exchange Commission Shapero & Green LLC Stark Reagan PC Teleflex Inc Tennessee Department of Revenue The Goodyear Tire & Rubber Co Third Avenue Trust Thomas & Betts Corp UBS Investment Bank Viacom Inc Young & Susser PC

CREDITOR NOTICE NAME Matthew H Rick Mr David Bullock Harry W Miller III Jay Truty Ms Amy Evans Shannon E Hoff Carolyn Rutland PhD E Todd Sable Amy Wood Malone Seth Lax Steven M Wachstein Esq 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 David W Nunn Esq Michael J McGinnis Linda L Bentley Mr Ken Price Samuel D Hicks Esq Michael L Cioffi Howard S Sher Kevin L Larin & James E DeLine Richardo Kilpatrick Leonora Baughman Susan M Cook Janis N Acosta Esq Joseph A Foster Michael A Cox Juandisha M Harris & Heather Donald Stephen M Sylvestri Esq Jose J Bartolomei Steven A Ginther Alexander G Nossiff Donald F Slavin Gretchen Crawford County Office Building Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Kelvin W Scott Esq Jason Pickering Angela Dodd Brian Green Joseph A Ahern Jim Leyden TN Attorney Generals Office Steven C Bordenkircher Esq W James Hall Michael F Geiger Esq Rick Feinstein JoAnn Haller Steven Susser P52940

ADDRESS1 525 W Ottawa 200 Park Ave 5th Fl 709 Taylor St 3 1st National Plaza Ste 3300 Law Dept 420 N 20th St Ste 3100 Public Svc Dept Env Svc Div 500 Woodward Ave Ste 3500 1812 Broadway 411 West Putnam Ave Ste 225 33 W 1st St Ste 600 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 One SeaGate 24th Fl 1001 Louisiana S1905A 300 Renaissance Center 7901 W Morris St 136 N Fairground St Ste 100 1 E 4th St 777 Somerset Pl 108 W Scott St 500 Woodward Ave Ste 2500 Melissa Francis & Michael Hogan 309 Davidson Building World Headquarters 900 Elm St Box 326 3030 W Grand Blvd Ste 10 200 10 Light St 150 W Jefferson Ste 2500 301 W High St Rm 670 24 Chestnut St 1200 N Telegraph Rd Asst District Attorney 800 Park Ave 4th Fl 1285 Avenue of Americas 1200 K St NW 835 Mason Ave Ste 100 Legal Dept 175 W Jackson Blvd Ste 900 Signature Square II Ste 220 1111 W Long Lake Rd 155 S Limerick Rd Cordell Hall 1144 E Market St 622 Third Ave 32nd Fl 8155 TB Blvd 677 Washington Blvd 11 Stanwix St 26200 American Dr Ste 305

ADDRESS2

PO Box 280240 70 W Madison St One North Field Ct 1415 N Harrison St

Riverfront Plaza HQ E2 10 101 W Big Beaver Rd PO Box 1767 PO Box 1000

5445 Corporate Dr Ste 170 PO Box 10032 PO Box 300

2301 W Big Beaver Rd

903 N Opdyke Rd Ste C PO Box 835 21557 Telegraph Rd

PO Box 475

320 Robert S Kerr Rm 307

Office of the Chief Counsel 10,000 Midatlantic Dr 25101 Chagrin Blvd Suite 202 425 5th Ave N

Distressed Debt & Special Situations

CITY Lansing New York Nashville Chicago Lake Forest Birmingham Kalamazoo Detroit Nashville Greenwich Dayton Corning Troy Holland Toledo New York Milwaukee Troy Toledo Houston Detroit Indianapolis Marietta Cincinnati Troy Grand Ledge Detroit Auburn Hills Bay City Southfield Manchester Detroit Baltimore Detroit Jefferson City Dover Pontiac Oklahoma City Utica New York Washington Dearborn Mt Laurel Chicago Cleveland Troy Limerick Nashville Akron New York Memphis Stamford Pittsburgh Southfield

STATE MI NY TN IL IL AL MI MI TN CT OH NY MI MI OH NY WI MI OH TX MI IN GA OH MI MI MI MI MI MI NH MI MD MI MO NH MI OK NY NY DC MI NJ IL OH MI PA TN OH NY TN CT PA MI

ZIP 48912 10166 37208 60602-4207 60045 35203 49007-2565 48226-3435 37203 06830 45402 14831 48084 49423 43615 10022 53209 48098-2683 43604 77002 48243 46231 30060 45202 48084 48837 48226 48326 48708 48034 03105 48202 21202-1487 48226 65101 03820 48341 73102 13501 10019 20005-4026 48124 08054 60604 44122 48007 19468 37247 44316-0001 10017 38125 06901 15222 48034

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

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NAME Wachovia Bank, NA Mrs. Louise McCullough Sullivan & Cromwell LLP

NOTICE NAME Joel T. Brighton Asst Gen Counsel Nelle P. Jennings

ADDRESS1 One Wachovia Center P. O. Box N-7776 125 Broad Street

ADDRESS2 301 S College St

CITY Charlotte Layford Cay New York

STATE NC Nassau NY

ZIP 28288 10004-2498

COUNTRY Bahamas

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

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