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

AFFIDAVIT OF MICHAEL SELWOOD IN SUPPORT OF THE DEBTORS MOTION FOR THE ENTRY OF ORDERS APPROVING BIDDING PROCEDURES, SALE OF CERTAIN ASSETS OF THE DEBTORS INTERIORS PLASTICS GROUP FREE AND CLEAR OF LIENS, CLAIMS, ENCUMBRANCES AND INTERESTS AND RELATED RELIEF STATE OF MICHIGAN COUNTY OF WAYNE ) ) )

ss:

I, Michael Selwood, being duly sworn, state the following under penalty of perjury: 1. I am a Senior Managing Director of FTI Consulting (FTI). FTI provides

consulting and technology services to major corporations and financial institutions, including

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.

10488287_2

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0555927070412000000000005

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matters of financial and operational improvement, interim management, major litigation, mergers and acquisitions, regulatory issues as well as corporate strategy and execution. 2. I am currently serving as interim Chief Financial Officer of Cadence Innovation

LLC (Cadence), the proposed purchaser of certain assets of the above-captioned debtors (collectively, the Debtors) interiors plastics group (the Interiors Plastics Group). I was directly involved in the sale process with respect to the sale of assets of the Interiors Plastics Group. 3. I submit this affidavit in support of the Debtors Motion for the Entry of Orders

Approving Bidding Procedures, Sale of Certain of the Assets of the Debtors Interior Plastics Group Free and Clear of Liens, Claims, Encumbrances and Interests and Related Relief [Docket No. 4408] (the Motion). Except as otherwise indicated, all facts set forth herein are based on my personal knowledge of the negotiation and documentation of the bidding procedures as set forth in Exhibit D to the Motion (the Bidding Procedures) and the asset purchase agreement attached as Exhibit C to the Motion (the Purchase Agreement). Events Leading Up to Negotiation of the Bidding Procedures and the Purchase Agreement 4. In December 2006 the Debtors, in consultation with the agent for their prepetition

senior, secured lenders (the Prepetition Agent), contacted Cadence about the sale of the Interiors Plastics Group on a stand-alone basis. 5. Shortly after being contacted by the Debtors and the Prepetition Agent, Cadence

executed non-disclosure agreements and received information marked as confidential. 6. After reviewing the Debtors management presentation and taking part in site Shortly thereafter

tours conducted by the Debtors, Cadence submitted a non-binding bid.

Cadence was informed that the Debtors determined, after consultation with the Prepetition Agent, that the offer from Cadence was the highest and best offer received.
10488287_2

7.

Cadence and the Debtors subsequently negotiated a letter of intent (LOI). The

LOI was negotiated at arms-length, including extended negotiations with the Debtors, their legal and financial advisors, and the legal and financial advisors for the Prepetition Agent. On March 6, 2007, those negotiations culminated in the signing of the LOI setting forth the terms and conditions in which Cadence and the Debtors proposed to negotiate, document and execute the Purchase Agreement. 8. Cadence, the Debtors, the Prepetition Agent and their legal and financial advisors,

then proceeded to engage in several weeks of extensive good-faith, arms-length negotiations over the terms of a purchase agreement. On March 30, 2007, Cadence and the Debtors entered into the Purchase Agreement and established the Bidding Procedures regarding the purchase of certain of the assets of the Interiors Plastics Group and the assumption of certain specified liabilities of the Interiors Plastics Group. 9. Subject to certain adjustments, the aggregate purchase price set forth in the asset

purchase agreement is compromised of (a) cash in the amount of $68 million subject to certain adjustments and (b) resolution of financing arrangements by Cadence of the Debtors obligations to General Electric Capital Corporation and its affiliates (collectively, GECC) and Textron Financial Corporation and its affiliates (collectively, Textron) with a face amount totaling approximately $86 million to $96 million. Bidding Procedures and Bid Protections 10. The costs to Cadence of undertaking the proposed transaction have been, and will

continue to be, very significant. The assets and production programs involved are located not only in the United States, but also in Mexico and Canada. Cadence has been and is negotiating with various labor unions, lessors, customers and suppliers of the Interior Plastics Group business, in order to make economically viable the purchase of the Debtors automotive
10488287_2

component production programs. Without these negotiations and diligence, the value of the assets that Cadence seeks to purchase under the Purchase Agreement would be significantly lower. Cadence has entered into not only the extensive negotiations of the LOI and Purchase Agreement, but also these negotiations with third parties, in reliance on the custom of sellers, including sellers in bankruptcy, providing expense reimbursement to proposed purchasers in situations like this. 11. The expense reimbursement of no more than $3 milllion that is described in the

Purchase Agreement and the Motion represents reasonable and actual costs that Cadence has, or will, incur in connection with the proposed purchase of the assets of the Interiors Plastics Group. Such costs include legal fees that alone are in excess of $2.25 million to date. Significant legal and other fees and expenses will continue through the sale process and closing. The total amount of professional fees that Cadence expects to incur in connection with this complex, multifaceted transaction is well in excess of the $3 million expense reimbursement provided in the Purchase Agreement, and I expect such expense to be in excess of $5 million to $10 million.

10488287_2

Pursuant to 28 U.S.C. 1746, I declare under penalty of perjury that the foregoing is true and correct. Executed on April 11, 2007

/s/ Michael Selwood Michael Selwood Cadence Innovation LLC Sworn to and subscribed before me this 11th day of April, 2007. /s/ Hope Dalecke Notary Public, State of Michigan Qualified in Macomb County Commission Expires January 24, 2009 Acting in Oakland County

10488287_2

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that on the 12th day of April, 2007, I caused to be served, by e-mail, facsimile and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Affidavit of Michael Selwood in Support of the Debtors Motion for the Entry of Orders Approving Bidding Procedures, Sale of Certain Assets of the Debtors Interiors Plastics Group Free and Clear of Liens, Claims, Encumbrances and Interests and Related Relief. Dated: April 12, 2007 /s/ Marc J. Carmel Marc J. Carmel

K&E 11747850.1

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CREDITOR NAME A Freeman Acord Inc ADAC Plastics Inc Adrian City Hall Alice B Eaton Allrim Amalgamated Life American Capital Strategies Ltd Apax Partners Ltd Arsenal Capital Partners Askounis & Borst PC Assistant Attorney General of Texas ATC Nymold Corporation Athens City Tax Collector Atlantis Plastics Inc Attorney for MDEQ Attorneys for Michigan DLEG UIA Audax Group Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Balmoral Advisors LLC Barnes & Thornburg LLP Barnes & Thornburg LLP Bartlett Hackett Feinberg Basell USA Inc BBi Enterprises Group LP Beadle Burket Sweet & Savage PLC Bear Stearns Merchant Banking

CREDITOR NOTICE NAME John Livingston Norm Arnie Plant Mgr President John Fabor

Judith Greenspan Esq Jonathan Leiman Principal Allan Karp Co CEO Jeffrey Kovach VP Thomas V Askounis Esq E Stuart Phillips Sherry Epstein Mike Keith Earl Powell Chairman of the Board & Interim CEO Celeste Gill Asst Attorney General Roland Hwang Asst Attorney General Jay Jester VP of Business Development Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray Jon Victor Managing Director John T Gregg Patrick E Mears Frank F McGinn Scott Salerni Steve Brown President & CEO Kevin M Smith Ted Young Mangaging Director

EMAIL afreeman@akingump.com jlivingston@acordinc.com Narnie@adacplastics.com cityofadrian@iw.net aeaton@stblaw.com contact@allrim.com jgreenspan@amalgamatedlife.com Jon.Leiman@AmericanCapital.com allan.karp@apax.com jkovach@arsenalcapital.com taskounis@askborst.com stuart.phillips@oag.state.tx.us sepstein@atc-lighting-plastics.com finance@cityofathens.com epowell@trivest.com or kcarroll@trivest.com gillcr@michigan.gov hwangr@michigan.gov jcjester@audaxgroup.com eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com jvictor@chanin.com john.gregg@btlaw.com pmears@btlaw.com ffm@bostonbusinesslaw.com scott.salerni@basell.com sbrown@bbiinc.com ksmith@bbssplc.com Theodore.Young@Bear.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 Palle.Rye@brentwoodindustries.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 shary.moalemzadeh@carlyle.com hobie.claiborne@carpenter.com kluzp@cascadeng.com jsc@branfordcastle.com Jeffrey.Bartoli@centrepartners.com bbailey@cbslawfirm.com bneal@co.champaign.il.us

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 Brentwood Industires Inc 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 Carlyle Group The Carpenter Co Cascade Engineering Castle Harlan Inc Centre Partners Management LLC Chambliss Bahner & Stophel PC Champaign County Collector In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR) Steven Singer & John Browne Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jeannette Eisan Hinshaw Jay R Bender Palle Rye President Robert Stark & Steven Smith

Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Shary Moalemzadeh VP Hobie Claiborne General Counsel Fred Keller President John Castle Chairman Jeffrey Bartoli Principal Bruce C Bailey Barb Neal

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CREDITOR NAME Charlesbank Capital Partners LLC Chris Kocinski Chrysalis Capital Partners Churchill Capital Inc 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 Clarion Technologies Inc P Code Hennessy & Simmons LLC Cole Schotz Meisel Forman & Leonard PA Consolidated Metco Constellation NewEnergy Inc Creative Foam Corp Crowell & Moring LLP 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 Delaware Street Capital LLC Delphi Corp Dennis C Roberts PLLC Detroit Technologies Inc Dickinson Wright PLLC Dickinson Wright PLLC Dilworth Paxson LLP Dong Kwang Ramos SA de CV Dow Chemical Company Dow Chemical Company Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Dymas Capital Management Earle I Erman Easly Custom Plastics Inc formerly Mckechnie Plastic Components Eastman & Smith Ltd Eisenmann Corp Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Ernie Green Industries Inc Exco Technologies Inc In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

CREDITOR NOTICE NAME Brandon White VP Private Equity Gregory Segall Managing Partner Daniel Rohr COO 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 William Beckman President & COO Edward Lhee Managing Director Stuart Komrower & Mark Politan Ed Oeltjen President Catherine Barron Esq Wayne Blessing President Joseph L Meadows Mark D Plevin K Kinsey

Kim R Kolb Esq George E Shulman

Darin Milmeister James Bertrand President Delphi Safety & Interior Systems Dennis C Roberts John Lychos VP & CFO Dawn R Copley Esq Michael C Hammer Anne Marie Kelley & Scott Freedman Jorge Zavala Kathleen Maxwell Lee H Sjoberg Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Kenneth Leonard Managing Director

EMAIL bwhite@charlesbank.com christopher.j.kocinski@bofasecurities.com gls@ccpfund.com drohr@churchillnet.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 wbeckman@clariontechnologies.com elhee@chsonline.com skomrower@coleschotz.com mpolitan@coleschotz.com eoeltjen@conmet.com cathy.barron@constellation.com wablessing@creativefoam.com jmeadows@crowell.com 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 milmeister@dscllc.com james.bertrand@delphi.com dcroberts@coxinet.net jlychos@dtigroup.biz dcopley@dickinsonwright.com mchammer2@dickinsonwright.com sfreedman@dilworthlaw.com jzavala@dktec.com.mx klmaxwell@dow.com LHSjoberg@dow.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com pschmidt@dykema.com kleonard@dymascapital.com eerman@ermanteicher.com dtesner@isopoly.com mdharper@eastmansmith.com pgriffco@aol.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com jteicher@ermanteicher.com dhollenbacher@egreeninc.com riganelli@excocorp.com

Don Tesner VP of Finance & Administration Matthew D Harper Phil Griffin Brian J Meginnes & Janaki Nair Susan A Apel Esq

Julie Teicher & Dianna Ruhlandt Darrel Hollenbacher VP Finance Paul Riganelli VP of Finance & CFO

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CREDITOR NAME Fabri Form Co Fagerdala World Foams Fibrox Technology Ltd Flex N Gate Foley & Lardner LLP Foley & Lardner LLP Formed Fiber Technologies Frank Gorman Friend Skoler & Co LLC 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 Goldin Capital Management Greenbriar Equity Group LLC Grupo Antolin Irausa SA Grupo Industrial Catensa Grupo Industrial Saltillo SA de CV GSC Partners Inc Guardian Automotive GW Plastics Inc H I G Capital Management Hal Novikoff Handwork & Kerscher LLP Harvest Partners Heather Sullivan Hewlett Packard Co Hewlett Packard Co Hunt Special Situations Group LP Hunton & Williams LLP Hyman Lippitt PC Injectronics Inc Injex Industries Insight Equity InterChez Logistics Systems Inc International Union UAW J F Lehman & Co Jacob & Weingarten PC Jacobson Partners 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 Jones Plastic & Engineering Co LLC Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

CREDITOR NOTICE NAME John Knight President John Ballinger Geoff Hampson President Jim Zsebok Director M & A Erin Toomey Judy A Oneill Esq David MacMahon President & CEO Dean Bosacki VP Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Stuart A Gold & Donna J Lehl BJ Patel Jill Raker Managing Director David Robinson President North America Carl Guething Pere Mane Director of Finance Hector Zamorano Montelongo Head of Investor Relations Joshua Porter Analyst Charles Wilson VP & CFO Brennan Riehl President John P Bolduc Managing Director Jeffrey M Kerscher Stephen Eisenstein Senior Managing Director Anne Marie Kennelly Ken Higman Philip Arra VP John D Burns Brian D Okeefe Paul Nazzaro President Peter Petri President Robert Strauss Senior Associate Mark Chesnes Niraj R Ganatra George Sawyer Managing Principal Robert K Siegel Edmund Gaffney Principal Alicia S Schehr Louis P Rochkind

EMAIL jwknight@fabri-form.com jballinger@fagerdala.com hampson@fibrox.com jzsebok@flexngate.com etoomey@foley.com jo'neill@foley.com dmacmahon@formedfiber.com fgorman@honigman.com dean@friendskoler.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 bpatel@goldincapital.com jraker@greenbriarequity.com Carl.guething@grupoantolin-usa.com pere.mane@catensa.es zamorano@gis.com.mx jporter@gscpartners.com cwilson1@guardan.com brenan.riehl@gwplastics.com jbolduc@higcapital.com HSNovikoff@wlrk.com kerscher@aol.com seisenstein@harvpart.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com parra@huntssg.com jburns@hunton.com bokeefe@hymanlippitt.com pnazzaro@injectronics.com ppetri@injexindustries.com rstrauss@insightequity.com mchesnes@interchez.com nganatra@uaw.net gas@jflpartners.com rob@jacobweingarten.com egaffney@jacobsonpartners.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 cjones@jonesplastic.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com

Paul V Possinger & Peter A Siddiqui

Craig Jones CEO

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CREDITOR NAME K Schultz Kelley Drye & Warren LLP Kemp Klein Umphrey Endelman & May PC Kim Stagg Kimberly Davis Rodriguez Kohlberg & Co LLC KPAC Solutions KSR International Kupelian Ormond & Magy PC KZC Catalyst Partners LLC Law Debenture Trust Company of New York Lear Corp WL Ross & Co Leatherwood Walker Todd & Mann PC Leigh Walzer Leon Plastics Leucadia National Corp Conwed Plastics Levine Fricke Inc Levine Leichtman Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Linsalata Capital Partners Listowel Technology Inc Litespeed Partners Littlejohn & Co LLC Lowenstein Sandler PC Lowenstein Sandler PC M Crosby Macomb County MI Macomb Intermediate School Magna International Intier Marc J Carmel Mark Fischer Mayo Crowe LLC McShane & Bowie PLC Meridian Automotive Systems 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 Miniature Precision Components Inc Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morganroth & Morganroth PLLC Morgenthaler Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

CREDITOR NOTICE NAME James S Carr Denver Edwards Robert N Bassel Esq

EMAIL kschultz@tmmna.com jcarr@kelleydrye.com robert.bassel@kkue.com kim.stagg@nmm.nissan-usa.com Kimberly.Rodriguez@gt.com canderson@kohlberg.com kjkennedy@kpacsolutions.com pburton@ksrinternational.on.ca tah@kompc.com mesh@kzccatalyst.com patrick.healy@lawdeb.com daniel.fisher@lawdeb.com stoy@wlross.com stzouvelekas@lwtm.com lwalzer@angelogordon.com PYKOSTO@leonplastics.com lee.vandermyde@conwedplastics.com veronica.fennie@lfr.com pdrury@llcp.com dallas.bankruptcy@publicans.com houston_bankruptcy@publicans.com rweber@linsalatacapital.com blair_burns@listech.on.ca tim@litespeedpartners.com bramsay@littlejohnllc.com metkin@lowenstein.com ilevee@lowenstein.com vdagostino@lowenstein.com mcrosby@akingump.com jill.smith@macombcountymi.gov webmaster@misd.net Bob_brownlee@decoma.com mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com JRG@msblaw.com rnewsted@meridianautosystems.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 jsl@mpc-inc.com info@electionsquebec.qc.ca mied@dor.mo.gov jmorganroth@morganrothlaw.com johnl@morgenthaler.com maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com

Christopher Anderson Associate Kevin Kennedy Pat Burton Paul Magy Terrance Hiller Jr & Matthew Thompson Matthew Esh Mgr Patrick Healy & Daniel Fisher Steven Toy WLR Seann Gray Tzouvelekas Tom Pykosz President Lee Vandermyde VP Corporate Development Paul Drury Elizabeth Weller John P Dillman Robert Weber Managing Director Blair Burns Human Resource Mgr Timothy Chen Brian Ramsay Managing Director Michael S Etkin & Ira M Levee Vincent A DAgostino Esq Jill K Smith Asst Corp Counsel Bob Brownlee VP Operations

David S Hoopes John R Grant Richard Newsted CEO 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 Jeff Lane VP of Automotive Sales & Marketing 15663507 Jeffrey Morganroth John Lutsi General Partner Lacolle Randall A Rios James R Bruinsma Karen Schneider

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Marc Beauchamp President & Founder Peter Nils Baylor Esq James Krzyzewski CEO Ralph Colasuonno & Craig S Schoenherr Sr Nick Bogdanos Steven B Soll Esq Michael Fey Kevin N Summers 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 Nick.Shah@cit.com nina.m.rosete@bofasecurities.com mbeauchamp@novacap.ca pbaylor@nutter.com krzyzewski.j@nyloncraft.com rcolasuonno@orlaw.com nbogdanos@oemerie.com ssoll@oshr.com michael.fey@patriarch.org phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov efile@pbgc.gov cfilardi@pepehazard.com lawallf@pepperlaw.com kistlerb@pepperlaw.com 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 rmiller1@plastecheng.com bill.baughman@plastomer.com jdiggins@platinumequity.com dbernstein@plunkettcooney.com bbisignani@postschell.com scott.rooth@ppmamerica.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com awiegand@questor.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com mfmcgrath@ravichmeyer.com rschrock@kirkland.com Jeffrey.mcqueen@rehau.com jtompkins@republic-financial.com bmansour@resiliencecapital.com rainach@msn.com dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca jschwartz@riker.com cplaza@riker.com Roy_Die@rlicorp.com rdiehl@bodmanllp.com rweiss@honigman.com rspigel@willkie.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sarrel@sarrel.com

Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plastech Engineered Products Inc Plastek Industries Inc Platinum Equity LLC Plunkett & Cooney PC Post & Schell PC PPM America Capital Partners LLC Quadrangle Group LLC Quadrangle Group LLC Questor Management Co R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Michael F McGrath Esq Ray C Schrock Rehau Inc Jeff McQueen Director of Sales Republic Financial Corp James B Tompkins Bassem Mansour Managing Partner & Co Resilience Capital Partners LLC Founder Rex D Rainach A Professional Law Corporation Rhoades McKee Dan E Bylenga Jr Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti Dennis J OGrady Joseph L Schwartz & Curtis M LLP Plaza RLI Insurance Company Roy Die Robert J Diehl Jr Robert Weiss Robin Spigel Ronald A Leggett Collector Of Revenue Ronald R Rose Sarah Eagle Sarrel

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 Richard Miller Corporate Development Bill Baughman President John Diggins Partner Douglas C Bernstein Brian W Bisignani Esq Scott Rooth Andrew Herenstein Patrick Bartels Andrew Wiegand Associate

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

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CREDITOR NAME SC DHEC Schreeder Wheller & Flint LLP Sean P Corcoran Seiller Waterman LLC Seyburn Kahn Ginn Bess & Serlin PC Seyfarth Shaw LLP Sheehan Phinney Bass & Green PA Sheryl Toby Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Silverpoint Capital Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME Evander Whitehead J Carole Thompson Hord Richard M Rubenstein Leslie Stein David C. Christian II Bruce Harwood David H Conaway Bojan Guzina & Brian J Lohan Andrew H Sherman & Boris I Mankovetskiy Craig Hamrah Michael W Bragg Esq Vatana Rose PA Powers Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency Mark Shapiro US Trustee

EMAIL whitehme@dhec.sc.gov chandlls@dhec.sc.gov chord@swfllp.com sean.p.corcoran@delphi.com rubenstein@derbycitylaw.com lstein@seyburn.com dchristian@seyfarth.com bharwood@sheehan.com stoby@dykema.com dconaway@slk-law.com bguzina@sidley.com blohan@sidley.com asherman@sillscummis.com bmankovetskiy@sillscummis.com chamrah@silverpointcapital.com MBragg@SpenglerNathanson.com vrosa@stp.com PAPowers@co.stark.oh.us deq-ead-env-assist@michigan.gov

State Of Michigan State Of Michigan Steinberg Shapiro & Clark Stephen E Spence Stephen S LaPlante Stephen Tetro Steven A Siman PC Stevens & Lee PC Stonington Partners Inc

Stradley Ronon Stevens & Young LLP Sun Capital Partners T Pryce Tata AutoComp Systems Ltd Tax Administrator Textron Inc The Bank of New York The Renco Group The Reserve Group Thieme Corp Thomas Radom ThyssenKrupp Automotive Titan Plastics Group Corp Toyoda Gosei Co Ltd Tricia Sherick Troy R Taylor PLLC Tyco Capital Inc U S Farathane Corp UGN Inc Uniroyal Engineered Products Five Points Partners United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Vaupell Inc Vi Chem Corp Ville De Farnham Vinson & Elkins LLP In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

Steven A Siman Leonard P Goldberger Esq & John C Kilgannon Esq jck@stevenslee.com Bradley Hoecker Partner bhoecker@stonington.com ppatterson@stradley.com mdorval@stradley.com Paul Patterson Esq jtrotter@stradley.com Jason Leach Jleach@suncappart.com tpryce@ford.com MP Chugh MP.Chugh@tacogroup.com Jim Cambio jcambio@tax.ri.gov afriedman@textron.com Gary S Bush gbush@bankofny.com Ari Rennert arennert@rencogrp.com Tucker Marshall Corporate Finance Associate Stephan Hecht Executive VP Randy Stephens Greg Botner CEO Yuzo Saito President Troy Taylor Andrew Greenlee President & CEO Peter Anthony President Howard Curd Chairman & CEO David R Jury Mary Kay Shaver Joe Jahn President & CEO Leonard Slott President & CEO Service de la Tresorerie John E West

treasReg@michigan.gov shuttkimberlyj@michigan.gov shapiro@steinbergshapiro.com steve.e.spence@usdoj.gov laplante@millercanfield.com stephen.tetro@lw.com sas@simanlaw.net

TMarshall@reservegroup.com sh@thieme-us.com radom@butzel.com Randy.stephens@thyssenkrupp.com gbotner@titanplasticsgroup.com yuzo.saito@toyodagosei.com tsherick@honigman.com troytaylor@comcast.net Frank.Chaffiotte@cit.com agreenlee@usfarathane.com panthony@ugnusa.com howard.curd@uniroyaluep.com e-rental@ur.com djury@usw.org mkshaver@varnumlaw.com jjahn@vaupell.com lslott@vichem.com msaintdenis@ville.farnham.qc.ca jwest@velaw.com

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CREDITOR NAME Von Briesen & Roper SC Voridian Canada Company Warner Norcross & Judd LLP Warner Stevens LLP Wellspring Capital Management Wickes Manufacturing Co Wienner & Gould PC Wilbert Plastic Svcs William C Andrews William G Diehl William J Byrne Willis Stein & Partners LLC Willkie Farr & Gallagher LLP Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Woodbridge Group Zeichner Ellman & Krause LLP

CREDITOR NOTICE NAME Randall Crocker & Rebecca Simoni Michael G Cruse Michael D Warner Esq Greg Feldman Managing Partner co Stacy Fox of C&A Seth Gould David Ellenbogen Curt Zamec CEO

Christopher Boehm Principal Alan Lipkin & Robin Spigel Andrew N Goldman Esq Patrick Machir Rory D Whelehan Esq Robert Magee President Peter Janovsky & Stuart Krause

EMAIL rcrocker@vonbriesen.com blanderson@eastman.com mcruse@wnj.com mwarner@warnerstevens.com gfeldman@wellspringcapital.com stacy.fox@colaik.com sgould@wiennergould.com dellenbogen@wiennergould.com cjzamec@wilbertinc.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com cboehm@willisstein.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com pmachir@wlross.com RWhelehan@wcsr.com bob_magee@woodbridgegroup.com pjanovsky@zeklaw.com

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

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(no valid e-mail) CREDITOR NAME American General Finance Attorney General of MI Barclays Bank PLC Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Burr & Forman LLP City Of Albemarle City Of Battle Creek City Of Longview City Of Marshall City Of Sterling Heights Clark Hill PLC Colbert & Winstead PC Colbond Inc Contrarian Capital Management LLC Coolidge Wall Womsley & Lombard Crowell & Moring LLP Dayton Bag & Burlap Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC McLane Graf Raulerson & Middleton PA Meridian Magnesium Miller Canfield Paddock & Stone PLC Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Ross Dixon & Bell LLP Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Strobl & Sharp PC Teknor Financial Corporation TG North America Third Avenue Trust Town Of Lincoln Finance Office CREDITOR NOTICE NAME Matthew H Rick Mr David Bullock Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Shannon E Hoff Utilities Department Income Tax Division Water Utilities Maurice S Evans City Manager James P Bulhinger City Treasurer E Todd Sable Amy Wood Malone Don Brown Seth Lax Steven M Wachstein Esq Leslie Epley Jeff Rutter Michael J McGinnis Todd McCallum Law Dept Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Joseph A Foster Jose J Bartolomei Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Clinton Cameron Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Lynn Brimer Dennis Loughlin Bruce B Galletly Raymond Soucie W James Hall FAX 217-356-5469 517-373-2060 212-412-1706 412-777-4736 312-827-8542 312-827-8542 616-527-3385 205-458-5100 704-984-9445 269-966-3629 903-237-1004 269-781-3835 586-276-4077 313-965-8252 615-321-9555 828-665-5005 203-629-1977 937-223-6705 202-328-5116 937-258-0029 713-420-5669 248-430-0134 281-588-4606 770-258-3901 248-377-0800 630-595-0336 989-894-2232 603-625-5650 517-663-2714 313-496-8452 573-751-7232 213-368-7076 313-226-3800 212-757-3990 202-326-4112 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 312-759-1939 937-233-7640 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 248-645-2690 401-725-5160 248-280-2110 212-735-0003 401-333-3648

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

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(no valid e-mail) CREDITOR NAME Treasurer Of State UBS Investment Bank Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc William R Garchow CREDITOR NOTICE NAME Joseph T Deters Rick Feinstein Tom Tekieke General Fax Adriana Avila JoAnn Haller FAX 614-644-7313 203-719-1090 248-853-8422 519-944-7748 586-939-4216 412-642-5614 989-832-0077

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

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CREDITOR NAME 3M Automotive ABC Group Inc Advanced Composites Inc Advanced Plastics Corp Akin Gump Strauss Hauer & Feld LLP Alveo AG Android Industries LLC AP Plasman Apollo Advisors LLC Arkay Industries Inc Ashland Chemical Co Assoc Receivables Funding Inc Athens City Tax Collector Ausimont Automotive Components Holdings LLC BASF AG Basf Corporation Baxenden Chemicals Ltd Bayer AG Bayport Baymex Flambeau Inc Beach Mold & Tool Inc Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Benecke Kaliko Blackhawk Automotive Plastics Blue Water Automotive Systems Inc Borgers British Vita Plc Brunswick Corp Butzel Long PC Cadence Innovation LLC Cadence Innovation LLC CalsonicKansei North America Inc Canada Customs & Rev Agency Canada Customs & Rev Agency Canadian General Tower Carlisle Engineered Products Inc 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

CREDITOR NOTICE NAME Frank Loftus Business Director Steven Reddick Director of Acquisitions & Corporate Development Rob Morgan Ronald Printz President Michael S Stamer Philip C Dublin Markus Bidder Director Darrel Reece President Dave Whiskel President Richard Peteka Managing Director Kevin Kuhnash President Gary Cappeline President Mike Keith Michael Lacey President Carl Hahn VP Charlie Burrill Norman Gee Managing Director Mark Yogman & Frank Holtrup PhD John Walton Sr & William Flint President & COO Douglas Batliner President & COO Harry W Miller III Jay Truty Hans Meyer Clifford Croley President & CEO Michael Lord President Klaus Grotke Managing Director James Mercer Executive Chairman Ms Amy Evans Thomas B Radom Jerry Mosingo CEO & President Stuart H. Kupinsky Shingo Sato President Attn Receiver General International Tax Service Jan Chaplin President & CEO Kevin Early President Income Tax Division Canton Income Tax Dept Wastewater Labroratory

ADDRESS1 19460 Victor Pkwy 2 Norelco Dr 1062 S 4th Ave 24874 Groesbeck Hwy 590 Madison Ave Bahnhofstr 7 10740 Plaza Dr 5245 Burke St 1350 Ave of the Americas 27th Fl 220 American Way 5200 Blazer Pkwy PO Box 16253 PO Box 849 10 Leonard LN 1700 Rotunda Dr 3000 Continental Dr N 1609 Biddle Ave Paragon Works 100 Bayer Rd Bldg 4 801 Lynn Ave 999 Progress Blvd 709 Taylor St 3 1st National Plaza Ste 3300 2700 First Indiana Plaza 800 Pennsylvania Ave 1515 Busha Hwy Galileo Galilei 26 Oldham Rd Law Dept 100 Bloomfield Hills Pkwy Ste 100 977 E 14 Mile Rd 977 E. 14 Mile Road 1 Calsonic Way 1 5 Notre Ave 2204 Walkley Rd 52 Middleton St 900 S Wiley St 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

ADDRESS2

CITY Livonia North York Sidney Warren New York Luzern Whitmore Lake Windsor New York Monroe Dublin Greenville Athens Thorofare Dearborn Mt Olive Wyandotte Baxenden Pittsburgh Baraboo New Albany Nashville Chicago Indianapolis Salem Marysville Alcala de Henares Middleton Lake Forest Bloomfield Hills Troy Troy Shelbyville Sudbury Ottawa Cambridge Crestline Plymouth Barberton Canton Dover Dover Evart Fullerton Havre De Grace Kalamazoo Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron

STATE MI ON OH MI NY

ZIP 48152

COUNTRY

M9L-2X6 45365-8977 48089 10022 CH-6002 MI 48189 ON N9A-6J3 NY 10019 OH 45050-1202 OH 43017 SC 29606 TN 37371-0849 NJ 8086 MI 48121 NJ 7828 MI 48192 Accrington BB5 2SL PA 15205 WI IN TN IL IN OH MI Madrid Manchester IL MI MI MI TN ON ON ON OH MI OH OH NH NH MI CA MD MI CA AZ NC MI MI MI 53913 47150-2258 37208 60602-4207 46204 44460 48040 E-28806 M24 2DB 60045 48304 48083 48083 37160-2031 P3A 5C2 K1A 1B1 N1R-5T6 44827 48170-4394 44203 44711-9951 03820 03820-0818 49631 92632 21078 49007-2565 90012 85003 27573 49085-1355 48895 48060

Canada

Switzerland Canada

United Kingdom

PO Box 280240 70 W Madison St 135 N Pennsylvania St

PE Garena One North Field Ct

Spain United Kingdom

Canada Canada Canada

Mary Ellen Hinckle Carolyn Rutland PhD Dept Of Building And Safety City Attorneys Office Tax Department Water Department Port Huron Police Department

1415 N Harrison St File 54563

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

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CREDITOR NAME Collector Of Revenue Collins & Aikman Corp Continental AG Continental Plastics Co Corning Inc Cox Hodgman & Giarmarco PC Creative Engineered Polymer Products LLC Cunningham Dalman PC Custom Pak Inc Dana Corp Davidson Kempner Capital Management LLC DBM Technologies LLC Dennis Reis LLC Dold Spath McKelvie & DeLuca PC Dott Industries Inc Dow Chemical Co Dr Schneider Draexlmaier Dsm Engineering Plastics Inc Dumo Plastics SA DuPont Dykema Gossett PLLC Eastman & Smith Ltd Engineered Plastic Components Inc ER Wagner Manufacturing Erie Plastics Corp Evco Plastics ExxonMobil Chemical Co Faist Automotive GmbH & Co KG Faurecia Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Frimo Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp GI Plastek Globaltex 2000 Ltd Greenville Technology Inc Haartz Corp Harford County Revenue Heartland Automotive LLC Heritage Environmental Svcs Inc Hicks Casey & Foster PC High Tech Mold

CREDITOR NOTICE NAME Barbara J Walker Stacy Fox Alan Hippe CFO Anthony Catenacci President Nancy Holtby Esq William H Horton Esq & Sean M Walsh Esq Bruce Taylor Jeffrey K Helder Dick Olsen CEO Lisa A Wurster Esq Morgan Blackwell Lawrence Crawford President & CEO Dennis P Reis Charles McKelvie Rita Baird Rick Sneider CEO Ramesh Ramachandran Director of Strategic Planning & Business Development

ADDRESS1 201 N Second St 26553 Evergreen Rd Vahrenwalder Strasse 9 33525 Groesbeck Hwy Legal Dept Columbia Center 10th Fl 2100 S Almont Ave 321 Settlers Rd 86 16th Ave N 4500 Dorr St 885 Third Ave Ste 3300 140 S Saginaw Ste 725 7000 N Green Bay Ave Kellie Schone Jayson Macyda 395 Demille Rd 2030 Dow Center 5775 Brighton Pines CT 1751 E Main St 2267 W Mill Rd Wijnendalstraat 171 DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 1408 Zimmerman Dr 4611 North 32nd St 844 Route 6 4902 Ampere Dr 800 Bell St Postfach 11 64 2050 Auburn Rd 1084 Doris Rd 47690 E Anchor Ct 6 Hansaring

ADDRESS2 Ste 900

Riverfront Plaza HQ E2 10 101 W Big Beaver Rd

CITY St Charles Southfield Hanover Fraser Corning Troy Imlay City Holland Clinton Toledo New York Pontiac Milwaukee Troy Lapeer Midland Howell Duncan Evansville Roselare Wilmington Detroit Toledo Grinnel Milwaukee Corry Reno Houston Krumbach Auburn Hills Auburn Hills Plymouth Lotte Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Detroit Wolfeboro Windsor Greenville Acton Bel Air Greencastle Indianapolis Marietta

STATE MO MI MI NY MI MI MI IA OH NY MI WI MI MI MI MI SC IN DE MI OH IA WI PA NV TX MI MI MI Nordrhein Westfalen GA NC GA PA PA NC MI NH ON OH MA MD IN IN GA MI

ZIP 63301 48076 D-30165 48026 14831 48084 48444-9732 49423 52732 43615 10022 48342 53209 48098-2683 48446 48674 48843 29334 47732 B-8800 19898 48243 43604 50112-9703 53209-6023 16407-9099 89502 77002 D-86369 48326 48326-2613 48170 49504 30348-5499 28289-0691 30374 15264-0387 15264 28260 48243 3894 N9C-2Z2 45331 01720 21014 46135 46231 30060

COUNTRY

Germany

PO Box 1767 PO Box 1000

5445 Corporate Dr Ste 170

Paul Kerckhoffs VP of Finance Hendrik Kestelooc President Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Reza Kargardeh Owner Gary Torke Paul Roche President Dale Evans President J R Kahn Asset Enhancement Mgr Michael Faist President Pat Leslie Corporate Controller William Stiefel

Belgium

1007 N Market St PO Box 10032

Germany

Hans Gunter Bayer President & CEO

Germany

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 Linda L Bentley 300 Renaissance Center Mark Bua Controller Five Wickers Dr Doug Wilson President 735 Prince Rd Unit C Kyoshi Sato President 5755 State Route 571 William Kendrick President 87 Hayward Rd 220 South Main St Soji Honma President 300 S Warren Dr Mr Ken Price 7901 W Morris St Samuel D Hicks Esq 136 N Fairground St Ste 100 Chuck Tobiczyk

PO Box 300

Canada

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

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CREDITOR NAME Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties HP Pelzer Automotive Systems Huntsman Polyurethanes Hyundai Mobis Indiana Department Of Revenue Indiana Dept Of Revenue Indiana Steel & Wire Co Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inergy Automotive Systems LLC Inmet Division of Multimatic Innatec Internal Revenue Service Intertec Systems JV JCI and Inoac Invista ISP Elastomer Jacob & Weingarten PC James R Temple Janesville Products Jet Moulding Compounds JSP International Kasai Kogyo Katten Muchin Rosenman LLP Kay Automotive Graphics Keith Milligan Kerr Russell & Weber PLC Key Plastics Kyowa Leather Cloth Lacks Enterprises Inc Lawrence Automotive Interiors Ltd Lear Corp Lyondell Chemical Manpower Meridian Park Michigan Dept of Treasury Mills & Stockbridge PC Ministre Du Revenu Du Quebec Municipality Of Port Hope Neaton Auto Products Manufacturing Nicholas Plastics Inc Nossiff & Giampa PC Novem Car Interior GmbH Noveon Inc NYX Inc Oakland County Corporation Counsel Oklahoma County Treasurer Oneida County SCU OSullivan owned by matrix

CREDITOR NOTICE NAME co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties Mark Confroy President John Heskett Assistant Treasurer

Michael L Cioffi of the City of Montgomery

James Squatrito President & CEO Willard McCardell Jr SBSE Insolvency Unit Craig Theisen President Tim Gorman Howard S Sher Laura Kelly Zach Estrin General Counsel

ADDRESS1 Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 1175 Crooks Rd 500 Huntsman Way 140 2Kye Dong Chongro Ku 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 2710 Bellingham 35 West Milmot St 750 Letica Dr Box 330500 Stop 15 2600 Bellingham Rd Ste 400 601 S LA Salle St Ste 310 PO Box 4346 777 Somerset Pl 108 W Scott St 2700 Patterson Ave 251 Station Street 273 Great Valley Pkwy 3316 Miyayama Samukawamachi 525 West Monroe Street 57 Kay Industrial Dr 3745 C Us Hwy 80 W 500 Woodward Ave Ste 2500 21700 Haggerty Rd Ste 100 N 1876 Higashi machi 5460 Cascade Rd S E Pintail Close Victorial Business Park 21557 Telegraph Rd 1221 Mckinney St 30800 Northwestern Hwy 2707 Meridian Dr 3030 W Grand Blvd Ste 10 200 10 Light St 3800 Marly PO Box 117 975 S Franklin St 11700 48th Ave 24 Chestnut St Industriestrasse 45 9911 Brecksville Rd 38700 Plymouth Rd 1200 N Telegraph Rd Asst District Attorney 800 Park Ave 4th Fl 1944 Valley Ave

ADDRESS2 3322 West End Ave Ste 600 3100 Smoketree Ct Ste 600

2301 W Big Beaver Rd

Howard Lanznar Joe Kay President Kevin L Larin & James E DeLine Mike Torakis CEO Naoki Noda President & Director Richard Lacks President

CITY Nashville Raleigh Toledo Troy Salt Lake City Seoul Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Troy Richmond Hill Rochester Detroit Troy Chicago Houston Troy Grand Ledge Grand Rapids Ajax Malvern Koza Gun 253 0106 Chicago Lake Orion Phenix Detroit Northville Hamamatsu Grand Rapids Netherfield Southfield Houston Farmington Hills Greenville Detroit Baltimore Ste Foy Port Hope Eaton Allendale Dover Vorbach Cleveland Livonia Pontiac Oklahoma City Utica Winchester

STATE TN NC OH MI UT IN IN OH AL MI NC MI ON MI MI MI IL TX MI MI MI ON PA Kanagawa IL MI AL MI MI Shizuoka MI Nottingham MI TX MI NC MI MD QC ON OH MI NH

ZIP 37203 27604 43617 48084 84108 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 48083 L4B 1L7 48307 48232 48083 60605-1725 77210 48084 48837 49546 L1S 1S3 19355 253 0106 60661 48361 36870 48226 48167 430-8510 49546 NG4SG 48034 77010 48334 27834 48202 21202-1487 G1X 4A5 L1A 3V9 45320 49401 03820 D 95519 44141 48150 48341 73102 13501 22604

COUNTRY

Korea

Canada

Canada

Japan

Japan

United Kingdom

Edward M. Mahon, Jr. Mario Portelo VP of Corporate Development C Garland Waller Michael A Cox Juandisha M Harris & Heather Donald Stephen M Sylvestri Esq

Canada Canada

Yuki Furugori President Terry Nicholas President Alexander G Nossiff Kumar Shah Senior VP of Corporate Business Development Jatinder Bir Sandhu Pres Donald F Slavin Gretchen Crawford County Office Building James Holland President

Germany

320 Robert S Kerr Rm 307 PO Box 3510

OH MI MI OK NY VA

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

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CREDITOR NAME Performance Holdings Group Pine River Plastics Pine River Plastics Plastech Corp Plastic Ingenuity Inc Plastic Omnium Plastics Group Inc Plastikon Industries Inc PolyOne Corp PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Ltd TH Lee Partners QAD Inc Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receivable Management Services Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Recticel SA Revenue Canada Rieter Automotive North America Ripplewood Riverfront Plastics Ropes & Gray LLP Ross Dixon & Bell LLP Securities and Exchange Commission Securities and Exchange Commission Shapero & Green LLC Siegel Robert Inc Siemens VDO Automotive Corp Sika Corp Simpson Thacher & Bartlett LLP Sonoco Crellin International 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 Strobl & Sharp PC Summit Polymers Inc Summit Property Management Inc

CREDITOR NOTICE NAME Jim Bardia Dan Nichols & John Bull Dan Nichols & John Bull Tom Pesec CFO Tom Kuehn President

ADDRESS1 250 Park Ave 3rd Fl 1111 F W Moore Hwy 30126 Wixom Rd for J Bull 56 E Broadway Ste 210 1017 Park St Parc Industriel de la Plaine de l'Ain 7409 S Quincy St 688 Sandoval Way 33587 Walker Rd 200 Public Square Ste 36 500 1025 King St East 678 Princeton Blvd 100 Federal St Legal Dept Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk 9690 Deereco Rd Ste 200

ADDRESS2

Avenue du Bois des Vernes

Brian Beth President Fred Soofer President Woody Ban Nancy Ernstes Mergers & Acquisitions Leader for North America

CITY New York St Clair Wixom Forest Lake Cross Plains 01 150 SAINTE JULIE Willowbrook Hayward Avon Lake Cleveland Cambridge Lowell Boston Mt Laurel New York New York Tyngsboro Timonium Ottawa Ottawa Dorval Belleville Auburn Hills Ottawa Postfach New York Wyandotte Boston Chicago Chicago Chicago Cleveland Southfield Auburn Hills Lyndhurst New York Chatham Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Detroit Bloomfield Hills Portage Southfield

STATE NY MI MI MN WI Lyons IL CA OH OH ON MA MA NJ NY NY MA MD ON ON QC ON MI ON Winterthur NY MI MA IL IL IL OH MI MI NJ NY NY AL MI MI MI MI MI MI MI MI MI MI

ZIP 10177 48079 48393 55025 53528 01 150 60521 94544 44012 44114 N3H 3P5 01851 02110 08054 10249 10020-1605 01879-2710 21093 K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 48326 K1A 9Z9 CH-8406 10020 48192 02110 60603-5758 60604 60604 44122 48334 48326 7071 10017-3954 12037 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48226 48304-2376 49002 48075

COUNTRY

France

Canada

Nirav Shah Jason Pickering

10,000 Midatlantic Dr PO Box 6529

Phyllis A Hayes

PO Box 5126

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St Phillippe Lacarriere President North America 1653 Atlantic Blvd Ottawa Technology Centre Fabio Mercandetti Director of Corporate Development Schlosstalstrasse 43 Peter Berger One Rockefeller Plz 780 Hillsdale St D. Ross Martin One International Place Clinton Cameron 55 W Monroe St Ste 3000 Angela Dodd 175 W Jackson Blvd Ste 900 Midwest Regional Office 175 W Jackson Blvd Ste 900 Brian Green Signature Square II Ste 220 Daniel Moody President 3255 NWern Hwy Ste 50 Ashoka Achuthan Executive VP & CFO of North America 2400 Executive Hills Blvd Enrico Tissi President & CEO 201 Polito Ave Peter Pantaleo Erin Casey & Alice Eaton 425 Lexington Ave Bob Puech VP of Molded Plastics 87 Center St Department Of Revenue Dept Of Commerce & Nat Res PO Box 30004 Matthew Rick Asst Attorney General PO Box 30754 State Of Michigan Mc Dept 77833 State Secondary Complex 7150 Harris Dr PO Box 30015 430 W Allegan St Jennifer Nelles US Trustee Lynn Brimer Dennis Loughlin James Haas President Office of Child Support 211 W Fort St Ste 700 300 E Long Lake Rd Ste 200 6715 S Sprinkle Rd 24901 Northwestern Hwy 302

Canada Canada Canada Canada Canada Switzerland

875 Heron Rd

25101 Chagrin Blvd

50 N Ripley St

PO Box 30744

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

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CREDITOR NAME Takata Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teleflex Inc Tennessee Department of Revenue TenX Capital Partners The Corporation Of The Town The Goodyear Tire & Rubber Co The Renco Group The Town Of Pageland Thermotech Co Thomas & Betts Corp Toledo Molding & Die Inc Visteon Tom Heck Truck Service Town Of Farmington Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Toyota Boshoku Corp Tr Associates Treasurer City Of Detroit Trelleborg AB Unifi Inc Uniform Color Co United Plastics Group Inc United States Attorney for the Eastern District of Michigan Valeo Inc Vari Form Inc Venture Industries Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Visteon Visteon Climate Control Vulcaflex W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Weiss Peck & Greer Private Equity Wellington Green LLC Windsor Mold Inc Yen Fang Young & Susser PC

CREDITOR NOTICE NAME Jim Takada CEO First Plaza County Of Fresno Jim Leyden TN Attorney Generals Office George Kollitides Partner & Investment Officer Of Ingersoll Steven C Bordenkircher Esq Marvin Koenig Executive VP Ari Rennert John Bonham President Michael F Geiger Esq Donald Harbaugh Chairman of the Board & President

ADDRESS1 2500 Takata Dr 1985 Blvd Se PO Box 1192 21 Albert St 155 S Limerick Rd Cordell Hall 3560 W Market St Ste 300 130 Oxford St 2nd Fl 1144 E Market St 30 Rockefeller Plaza 42nd FL 126 North Pearl St 1202 S Fifth St 8155 TB Blvd 1429 Coining Dr 1306 E Triumph Dr 356 Main St 30 King St East PO Box 520 PO Box 67 315 North Main St 1 Toyoda Cho 1 Chome 200 E Big Beaver PO Box 33525 400 Alyworth Ave 7201 W Friendly Ave 942 Brooks Ave 900 Oakmont Ln Ste 100 211 W Fort St Ste 2001 3000 University Dr 12341 E 9 Mile Rd 6555 15 Mile Rd 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr One Village Center Dr Via Madonna Di Genova 49

ADDRESS2 PO Box 2228

425 5th Ave N

CITY Auburn Hills Hickory Fresno Trenton Limerick Nashville Akron Ingersoll Akron New York Pageland Hopkins Memphis Toledo Urbana Farmington Gananoque Old Fort Pageland Troy Kariya Troy Detroit South Haven Greensboro Holland Westmont Detroit Auburn Hills Warren Sterling Heights Greenwichn Holmesville Rantoul Van Buren Township Van Buren Township Cotignola Charlotte New York New York Bingham Farms Windsor Chicago Southfield

STATE MI NC CA ON PA TN OH ON OH NY SC MN TN OH IL NH ON NC SC NC Aichi MI MI MI NC MI IL MI MI MI MI CT OH IL MI MI RA NC NY NY MI ON IL MI

ZIP 48326 28602 937151192 K8V 5R1 19468 37247 44333 N5C 2V5 44316-0001 10112 29728 55343 38125 43612 61802 03835 K7G 2T6 28762 29728 27371 448-8651 48083 48232 49090 27410-6237 49423 60559 48226 48326-2356 48089 48312 06830 44633 61866 48111 48111 I-48010 28262-2337 10019 10022 48025 N8X-2N4 60606 48034

COUNTRY

Canada

Canada

PO Box 67

PO Box 100

Canada

Takumi Shimizu Officer Fsia Inc Joe Gervais CFO Randy Lueth Shannon White President & CEO Attn Civil Division Jerry Dittrich Terry Nardone Larry Winget Blue Point Capital Bpv Lowell LLC

Japan

PO Box 113

James Palmer CFO Angela Jones

Ste PO RFQ Office

Mario Bozzi Managing Director co Lincoln Harris Llc Hal Novikoff Wesley Lang Managing Director Keith Henry President David Wang General Mgr Tooling Steven Susser P52940

Italy

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 390 Park Ave Lever House 31100 Telegraph Rd Ste 200 444 Hanna St E 5775 Sears Tower 233 S Wacker Dr 26200 American Dr Ste 305

Canada

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

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