United States District Court Eastern District of Michigan

Bankruptcy Matter Civil Case Cover Sheet

Bankruptcy Case: Collins & Aikman Corp, etal Debtors Visteon Corp Appellant vs Colins & Aikman Corp
Name, Address & Telephone # of attorney for moving party Dawn R. Copley, p53343 301 E. Liberty, Ste 500 Ann Arbor MI 48104 734-623-7075

District Court Label 05-55927-swr

CAUSE OF ACTION/NATURE OF SUIT: (This matter is referred to the district court for the following reasons) xxx [422] 28 U.S.C. 158 [422] 28 U.S.C. 158 [423] 28 U.S.C. 157 (d) [423] 28 U.S.C. 157(c)(1) [423] 28 U.S.C. 157(c)(a) Bankruptcy Appeal reconsideration order Motion for Leave to Appeal Withdrawal of Reference Proposed Findings of Fact and Conclusions of Law Order of Contempt

Attorney Signature/Deputy Clerk /s/ Gregg Greschak

Date: September 4, 2007

Bankruptcy Staff Use Only Please check as appropriate pursuant to LF 83.50(e) xxxx This case has previously been given a civil case number 07-13686 , and . assigned to U.S. District Court Judge Gerald Rose n This is a new matter and not previously assigned to a district court judge.

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UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: Case No. 05-55927 Collins & Aikman Corp., et al. , Chapter 11 Debtors. _________________________________/ NOTICE OF APPEAL Visteon Corporation appeals under 28 U.S.C. 158(a)(1) from the Bankruptcy Courts August 21, 2007 Order Denying Motion for Reconsideration (Exhibit A) regarding its July 18, 2007 Order Confirming First Amended Joint Plan of Collins & Aikman Corporation and Its Debtor Subsidiaries. The parties to the Order appealed from and the names, addresses, and telephone numbers of their respective attorneys are as follows: Attorneys for Debtors: Kirkland & Ellis LLP Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York NY 10022 Telephone: (212) 446-4800 Facsimile: (212) 466-4900 -andKirkand & Ellis LLP David L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 E. Randolph Drive Chicago, IL 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200

-andCarson Fischer, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West Second Floor Bloomfield Hills, MI 48302 Telephone (248) 644-4840 Facsimile: (248) 644-1832 Attorneys for Official Committee of Unsecured Creditors Butzel Long Thomas B. Radom (P24631) 100 Bloomfield Hills Parkway Suite 200 Bloomfield Hills, MI 48304 Telephone (248) 258-1413 Facsimile: (248) 258-1439 -andAkin Gump Strauss Hauer & Feld LLP Michael S. Stamer, Esq. Abid Qureshi, Esq. Philip C. Dublin, Esq. Alexis Feeman, Esq. 490 Madison Avenue New York, NY 10022-2524 Telephone: (212) 872-1000 Facsimile: (212) 872-1002 Attorneys for Visteon Corporation Dickinson Wright PLLC Michael C. Hammer (P41705) Dawn R. Copley (P53343) 301 E. Liberty, Suite 500 Ann Arbor, MI 48104 (734) 623-7075 dcopley@dickinsonwright.com

Respectfully submitted, DICKINSON WRIGHT PLLC By:/s/ Dawn R. Copley Michael C. Hammer (P41705) Dawn R. Copley (P53343) Attorneys for Visteon Corporation 301 E. Liberty, Suite 500 Ann Arbor, MI 48104 (734) 623-7075 dcopley@dickinsonwright.com Dated: August 31, 2007
DETROIT 26381-215 1006565v1

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION IN RE: Collins & Aikman Corp., et al. Debtors. _________________________________/ Case No. 05-55927 Chapter 11

Order Denying Motion for Reconsideration Visteon Corporation filed a motion for reconsideration of Order Confirming First Amended Joint Plan of Collins & Aikman Corporation and its Debtor subsidiaries. The parties have filed briefs and the Court concludes a hearing is not necessary. Visteone motion asserts that the plan improperly prohibits it from assertingits setoff rights. However, Visteon did not file an objection to the Joint Plan. Therefore, Visteon has waived any objections that it may have had regarding confirmation of the plan. The Court further concludes that nothing in Visteons motion warrants reconsideration of the order confirming the plan. Accordingly, Visteons motion is DENIED. It is so ordered.

Signed on August 21, 2007 /s/ Steven Rhodes Steven Rhodes Chief Bankruptcy Judge