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

SEVENTH INTERIM AND FINAL FEE APPLICATION OF KIRKLAND & ELLIS LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS DEBTORS COUNSEL FOR THE PERIOD MAY 17, 2005 THROUGH OCTOBER 12, 2007 Name of Applicant: Authorized to Provide Professional Services to: Date of Retention: Date of Entry of Order Authorizing Retention: Fee Period for Which Compensation and Reimbursement is Sought: Amount of Compensation Requested: Kirkland & Ellis LLP Debtors May 17, 2005 Order Entered on May 26, 2005 [Docket No. 138] May 17, 2005 through October 12, 2007 $32,455,314.25

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

K&E 12181177.7

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0555927071112000000000039

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Amount of Expense Reimbursement Requested: Total Compensation and Expense Reimbursement Requested: Blended Rate of Professionals (Including Paraprofessionals) Blended Rate of Professionals (Excluding Paraprofessionals) This Is:

$1,575,153.02 $34,030,467.27 $425.31 $515.64 Seventh Interim and Final Fee Application

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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

SEVENTH INTERIM AND FINAL FEE APPLICATION OF KIRKLAND & ELLIS LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS DEBTORS COUNSEL FOR THE PERIOD MAY 17, 2005 THROUGH OCTOBER 12, 2007 Kirkland & Ellis LLP (K&E), bankruptcy counsel for the former above-captioned debtors (collectively, the Debtors) in the above-captioned chapter 11 cases (the Chapter 11 Cases), hereby respectfully submits its: (a) final fee application (this Final Fee Application) for final allowance of compensation for services rendered in the amount of $32,455,314.25 and reimbursement of actual and necessary expenses in the amount of $1,575,153.022 that K&E

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. The total expenses requested reflect a voluntary reduction in the amount of $655.90 for expenses included in the First Interim Fee Application (as defined below) for which K&E is not seeking reimbursement.

K&E 12181177.7

incurred for the period from May 17, 2005 through October 12, 2007 (the Final Fee Period); and (b) monthly fee statements for compensation for services rendered in the amount of $5,270,149.50 and reimbursement of actual and necessary expenses in the amount of $148,605.66 that K&E incurred for the period May 1, 2007 through October 12, 20073 (the Seventh Interim Fee Period), which are included in the request for compensation during the Final Fee Period and a part of the Final Fee Application, pursuant to sections 330 and 331 of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), Rules 2016-1 and 9014-1 of the Local Rules of the Bankruptcy Court for the Eastern District of Michigan (the Local Rules), the Retention Order (as defined below), the United States Trustee Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed under 11 U.S.C. 330 (the Trustee Guidelines) and the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members [Docket No. 290] (the Interim Compensation Order). In support of this Final Fee Application, K&E respectfully states as follows:4 INTRODUCTION 1. The Chapter 11 Cases constituted one of the largest and most complex

bankruptcies of an automotive parts manufacturer, involving 38 debtor entities with domestic and foreign operations and over 100,000 creditors. Prior to the Chapter 11 Cases, the Debtors experienced significant operational difficulties. The Debtors had been operating with almost no

This amount also includes fees and expenses from October 13, 2007 to October 31, 2007 incurred in connection with preparing this Final Fee Application. K&E also seeks approval of any fees and expenses incurred after October 31, 2007 in connection with preparing and prosecuting this Final Fee Application and any fees and expenses incurred after October 12, 2007 in connection with the filing and service of the final fee applications of the Debtors other professionals. Each of the First through Sixth Interim Fee Applications (each as defined below) is incorporated herein by reference.

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working capital, had no source of liquidity, were highly leveraged and faced imminent interruptions in production. 2. K&E was introduced to the Debtors significant operational difficulties only 72

hours prior to the filing of the Chapter 11 Cases. In the face of such difficult operational circumstances, which continued throughout the Chapter 11 Cases, K&E worked diligently with the Debtors, the Debtors other advisors and the Debtors major constituents in a cooperative and transparent manner to effectuate an outcome in the Chapter 11 Cases for the Debtors, their estates and creditors that was as beneficial as possible under the circumstances. In fact,

throughout the Chapter 11 Cases, all of the Debtors major constituents, including the informal steering committee for the Prepetition Lenders (as defined below), the Committee (as defined below) and the Debtors major customers, had extraordinary access to the Debtors executives, advisors and financial information. 3. K&E professionals worked with the Debtors and the Debtors other advisors to

effectively address each of the myriad of complex operational, financial and legal issues that arose during the Chapter 11 Cases. With K&Es guidance and advice, including a great deal of negotiation and coordination with many different parties with conflicting agendas, the Debtors were able to confirm their chapter 11 plan and complete the sales of substantially all of their assets to the benefit of the Debtors estates and creditors.

BACKGROUND 4. On May 17, 2005 (the Petition Date), the Debtors filed voluntary petitions for

relief under chapter 11 of the Bankruptcy Code. During the Chapter 11 Cases, the Debtors operated their businesses and managed their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code.

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5.

On May 24, 2005, the United States trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Committee). 6. On July 18, 2007, the Court entered an order [Docket No. 7827] (the

Confirmation Order) confirming the Debtors chapter 11 plan [Docket No. 7731] (the Plan). On October 12, 2007, the Plan became effective. 7. The Chapter 11 Cases can be divided into four phases: (a) the Debtors

stabilization of their operations; (b) the Debtors dual-track restructuring process; (c) the Debtors 2006 stand-alone plan of reorganization efforts; and (d) the Debtors efforts to sell and wind-down their operations and confirm their Plan. Each phase of the Chapter 11 Cases was filled with complex disputes and issues. Throughout the Chapter 11 Cases, K&E assisted the Debtors in formulating solutions to these complex disputes and issues, seeking consensual resolutions with the Debtors major constituents whenever practicable. A. Stabilization of the Debtors Operations 8. As of the Petition Date, the Debtors interim management and advisors were

forced to concentrate their efforts on generating the liquidity, stability and infrastructure necessary to identify the Debtors operational problems while maintaining uninterrupted production. K&E professionals worked with the Debtors in negotiating, securing and obtaining approval of certain significant debtor-in-possession financing arrangements that provided the Debtors with substantial resources in the initial stages of the Chapter 11 Cases. 9. In particular, the Debtors, with the help of K&E professionals, negotiated and

obtained approval to borrow $150 million in debtor-in-possession financing from a syndicate of lenders led by JPMorgan Chase Bank, N.A. Moreover, to address their further cash needs during the first weeks of the Chapter 11 Cases, the Debtors secured a $30 million postpetition administrative loan from certain of their largest customers.

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10.

In addition, to secure additional liquidity and maintain their production of

automotive component parts, the Debtors negotiated and obtained from certain of the Debtors customers certain debtor-in-possession junior secured financing that provided the Debtors with, among other things, $82.5 million in immediate price increases, $82.5 million in additional financing and a definitive timetable for the renegotiation of customer contracts. K&E

professionals provided advice and guidance to the Debtors with respect to such customer financing and were instrumental in the negotiations with the Debtors customers. 11. Additionally, as of the Petition Date, many of the Debtors vendors, unfamiliar

with the bankruptcy process, sought expedited payment from the Debtors. The Debtors, with the assistance of K&E, negotiated with, and resolved the concerns of, such vendors, thereby avoiding any material interruptions to the Debtors operations during the Chapter 11 Cases. With the assistance of K&E and the Debtors other advisors, the Debtors were able to obtain additional liquidity, stabilize their operations and maintain uninterrupted production and operations throughout the Chapter 11 Cases. B. Dual-Track Restructuring Process 12. In late 2005, after obtaining additional liquidity and stabilizing their operations,

the Debtors were able to begin to address the restructuring initiatives needed to negotiate and consummate a chapter 11 plan. The Debtors, with the advice and guidance of K&E

professionals, initiated a dual-track process to explore two possibilities for emergence from chapter 11: (a) a stand-alone reorganization; and (b) at the prompting of the Debtors senior, secured prepetition lenders (the Prepetition Lenders), a sale of the Debtors businesses in whole or in part. 13. In an effort to develop a stand-alone plan of reorganization, the Debtors, in

consultation with K&E and the Debtors other advisors, worked to formulate a sustainable

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business plan. K&E participated in numerous discussions with the Committee, the Debtors major customers, the agent for the Prepetition Lenders (the Prepetition Agent) and the agent for the Debtors senior, secured postpetition lenders (the Postpetition Agent, and together with the Prepetition Agent, the Agents) regarding the business plan. Additionally, K&E

professionals engaged in extensive negotiations with such parties with respect to developing a plan of reorganization that would be acceptable to the Debtors principal constituents and creditors. 14. Concurrently with their involvement in the Debtors efforts to proceed with a

stand-alone reorganization, K&E professionals assisted the Debtors in their process to potentially sell their operations in whole or in part. In particular, K&E worked with the Debtors and their other advisors to identify potentially interested purchasers and prepare information memoranda and other evaluation materials to provide to such potential purchasers. After receiving

preliminary, non-binding indications of interest from certain interested parties, the Debtors allowed a number of interested parties to conduct comprehensive due diligence. 15. In connection with the extensive due diligence efforts of the interested parties, the

Debtors, with the assistance of K&E professionals, entered into negotiations with certain parties whose indications of interest appeared to have the highest likelihood of success to maximize the value of the Debtors estates. Additionally, K&E attorneys, in consultation with the Committee and the Agents, prepared and provided to interested parties detailed term sheets with respect to the sale of the Debtors assets. C. 2006 Stand-Alone Plan of Reorganization Efforts 16. In late June and early July 2006, the Debtors received revised indications of

interest from several interested parties. As all of the offers valued the Debtors below the par value of the Prepetition Lenders claims, the Debtors sought the input of the Prepetition Lenders

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regarding the path going forward.5 The Prepetition Agent and the informal steering committee for the Prepetition Lenders expressed their belief that the Debtors could obtain a higher return by filing a stand-alone plan of reorganization that exchanged the Prepetition Lenders claims for equity in a reorganized enterprise if (a) appropriate revisions could be obtained in the Debtors component parts contracts with the Debtors major customers, (b) the Debtors major customers did not suffer additional sales volume deterioration and (c) adequate exit financing could be obtained. 17. K&E professionals proceeded to work with the Debtors management and the

Prepetition Lenders to negotiate and prepare a stand-alone plan of reorganization and related disclosure statement. The stand-alone plan supported by the Prepetition Lenders required as a condition to confirmation that the Debtors major customers agree to certain concessions. Accordingly, over the course of several weeks, K&E worked hand-in-hand with the Debtors management team and the Prepetition Lenders and their advisors in an effort to develop and negotiate agreements with the Debtors major customers that would help pave the path to confirmation of a chapter 11 plan. 18. While negotiations with the Debtors customers proceeded, the Debtors, K&E and

the Debtors other advisors met with the Prepetition Lenders and the Committee on a number of occasions and attended countless telephone conferences to negotiate a distribution to the Debtors prepetition general unsecured creditors under a stand-alone plan of reorganization that would garner the support of the Committee. 19. Despite the best efforts of all parties, negotiations with the Debtors major

customers proved unsuccessful. Additionally, the Debtors financial projections continued to

5

The Debtors made substantially all decisions related to the direction of the Chapter 11 Cases in conjunction with the Prepetition Lenders indisputably the constituent impacted most by any such decisions.

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fluctuate as a result of, among other things, slow realization of cost reduction initiatives, reductions in their customers projected volumes, continued production shortfalls and unsuccessful customer negotiations. As a result of the uncertainties of the Debtors financial projections, it became increasingly clear that exit financing would be difficult to achieve. In light of these circumstances, the Debtors, in consultation with K&E and their other advisors and the Prepetition Lenders, determined that a stand-alone plan of reorganization was no longer feasible. D. Sale and Wind-Down of the Debtors Operations and Confirmation of the Plan 20. After it became clear that a stand-alone plan of reorganization was no longer

feasible, the Debtors, in conjunction with the Prepetition Lenders, determined to sell their assets and wind-down their operations. With the help of K&E, the Debtors negotiated, and ultimately entered into, an agreement with the Agents and certain of the Debtors customers that provided a framework to facilitate the orderly sale of the majority of the Debtors businesses so as to maximize the value of such assets. 21. With the support of the Agents and certain of their major customers, the Debtors

re-initiated the sale process for their businesses. The Debtors solicited bids from potential purchasers, provided information memoranda and conducted facility site tours. Additionally, the Debtors, with assistance and guidance from K&E professionals, negotiated over the terms of the sales of the Debtors Carpet & Acoustics business, Interiors Plastics Group and Exteriors Plastics Group with several interested parties. K&E professionals were instrumental in, among other things, preparing asset purchase agreements related to such sales, drafting the necessary pleadings for approval of such sales and resolving the objections to such sales. K&E also worked with the Debtors to facilitate the wind-down of the Debtors Fabrics business and minimize any administrative claims related to such wind-down. The Debtors, with the assistance

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of K&E, worked diligently to ensure that the sales of their assets were consummated in a timely and cost-efficient manner. 22. Additionally, during this period, K&E engaged in numerous discussions with the

Agents, the Committee and the Debtors other principal constituents, including the Debtors customers and unions, to achieve a chapter 11 plan that would be acceptable to such parties. In particular, the Debtors, with the assistance of K&E, negotiated, and ultimately entered into, agreements under which the Debtors settled substantially all of their disputes with their principal constituents. Specifically, the Debtors: (a) entered into individual settlement agreements with certain of their major customers pursuant to which the Debtors minimized their liabilities; (b) negotiated an agreement with their principal labor union and the Pension Benefit Guaranty Corporation regarding the termination of the Debtors retiree benefit and pension plans; and (c) entered into a settlement agreement with General Electric Capital Corporation (GECC) under which the Debtors resolved certain long-standing disputes regarding the Debtors equipment financing arrangements. Such settlement agreements allowed the Debtors to preserve funds for distribution to their creditors. 23. On July 12, 2007, after months of extensive negotiations and with the support of

substantially all of the Debtors major constituents, K&E presented, and the Court confirmed, the Plan. Following confirmation of the Plan, the Debtors worked with K&E and their other

advisors to consummate the sale of their Carpet & Acoustics business and a number of other sales. On October 12, 2007, the Plan became effective. K&E led the consummation of the sale of the Debtors Hermosillo, Mexico facility subsequent to the effective date of the Plan.

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RETENTION AND DISINTERESTEDNESS OF KIRKLAND & ELLIS LLP 24. By this Courts order dated May 26, 2005, the Debtors were authorized to retain

K&E as their counsel, effective as of the Petition Date, with regard to the filing and prosecution of the Chapter 11 Cases and all related matters [Docket No. 138] (the Retention Order). The Retention Order authorizes the Debtors to compensate K&E at K&Es hourly rates charged for services of this type and to reimburse K&E for K&Es actual and necessary out-of-pocket expenses incurred, subject to application to this Court as set forth therein. The Retention Order is attached hereto as Exhibit A. 25. As disclosed in the Affidavit of Richard M. Cieri in Support of Application for an

Order Authorizing the Employment and Retention of Kirkland & Ellis LLP as Attorneys for the Debtors filed on May 17, 2005 (as supplemented by supplemental affidavits, the Affidavits), K&E does not hold or represent any interest adverse to the Debtors estates and is a disinterested person as that term is defined in section 101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code. 26. K&E may have in the past represented and may currently represent parties in

interest in connection with matters unrelated to the Debtors and the Chapter 11 Cases. Throughout the Chapter 11 Cases, K&E disclosed its connections to parties in interest that it has been able to ascertain using its reasonable efforts in the Affidavits. 27. K&E performed the services for which it is seeking compensation on behalf of or

for the Debtors and their estates, and not on behalf of any committee, creditor or other entity. 28. Except to the extent of the advance payments paid to K&E that K&E previously

disclosed to the Court in the Affidavits, K&E has received no payment and no promises for

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payment from any source other than the Debtors for services rendered in any capacity whatsoever in connection with the Chapter 11 Cases. 29. Pursuant to Bankruptcy Rule 2016(b), K&E has not shared, nor has K&E agreed

to share, (a) any compensation it has received or may receive with another party or person other than with the partners, counsel and associates of K&E or (b) any compensation another person or party has received or may receive. PREVIOUS INTERIM FEE APPLICATIONS 30. On October 18, 2005, K&E filed the First Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period May 17, 2005 through August 31, 2005 [Docket No. 1505] (the First Interim Fee Application). In the First Interim Fee Application, K&E sought

compensation in the amount of $5,256,119.50 and reimbursement of expenses in the amount of $466,026.14. On November 18, 2005, the Court entered an order approving the First Interim Fee Application and awarding 100% of the fees and 100% of the expenses for the First Interim Fee Application [Docket No. 1715]. 31. On February 24, 2006, K&E filed the Second Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period September 1, 2005 through December 31, 2005 [Docket No. 2260] (the Second Interim Fee Application). In the Second Interim Fee

Application, K&E sought compensation in the amount of $4,888,277.50 and reimbursement of expenses in the amount of $280,708.65. On March 22, 2006, the Court entered an order approving the Second Interim Fee Application and awarding 100% of the fees and 100% of the expenses for the Second Interim Fee Application [Docket No. 2452].

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32.

On June 16, 2006, K&E filed the Third Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period January 1, 2006 through April 30, 2006 [Docket No. 2856] (the Third Interim Fee Application). In the Third Interim Fee Application, K&E sought

compensation in the amount of $4,128,647.25 and reimbursement of expenses in the amount of $119,625.02. On July 14, 2006, the Court entered an order approving the

Third Interim Fee Application and awarding 100% of the fees and 100% of the expenses for the Third Interim Fee Application [Docket No. 3015]. 33. On October 16, 2006, K&E filed the Fourth Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period May 1, 2006 through August 31, 2006 [Docket No. 3504] (the Fourth Interim Fee Application). In the Fourth Interim Fee Application, K&E sought

compensation in the amount of $4,211,935.00 and reimbursement of expenses in the amount of $180,891.37. On December 14, 2006, the Court entered an order approving the

Fourth Interim Fee Application and awarding 100% of the fees and 100% of the expenses for the Fourth Interim Fee Application [Docket No. 3757]. 34. On February 15, 2007, K&E filed the Fifth Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period September 1, 2006 through December 31, 2006 [Docket No. 4141] (the Fifth Interim Fee Application). In the Fifth Interim Fee Application, K&E sought compensation in the amount of $3,488,132.00 and reimbursement of expenses in the amount of $211,620.83. On March 27, 2007, the Court entered an order awarding 80% of the fees and 100% of the expenses for the Fifth Interim Fee Application [Docket No. 4385].

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35.

On June 15, 2007, K&E filed the Sixth Interim Fee Application of

Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period January 1, 2007 through April 30, 2007 [Docket No. 7519] (the Sixth Interim Fee Application). In the Sixth Interim Fee Application, K&E sought

compensation in the amount of $5,212,053.50 and reimbursement of expenses in the amount of $168,331.25. On July 27, 2007, the Court entered an order awarding 80% of the fees and 100% of the expenses for the Sixth Interim Fee Application [Docket No. 7894].6 MONTHLY FEE STATEMENTS FOR THE SEVENTH INTERIM FEE PERIOD 36. In accordance with the Interim Compensation Order, K&E has served the

following monthly fee statements covering the Seventh Interim Fee Period on the United States trustee, counsel to the Committee, counsel to the Prepetition Lenders and counsel to the Debtors senior, secured postpetition lenders: a) b) c) d) e) f) 37. Monthly Fee Statement for the period May 1, 2007 through May 31, 2007; Monthly Fee Statement for the period June 1, 2007 through June 30, 2007; Monthly Fee Statement for the period July 1, 2007 through July 31, 2007; Monthly Fee Statement for the period August 1, 2007 through August 31, 2007; Monthly Fee Statement for the period September 1, 2007 through September 30, 2007; and Monthly Fee Statement for the period October 1, 2007 through October 12, 2007.

The Monthly Fee Statement for May 2007 included a voluntary waiver of fees in The Monthly Fee

the amount of $31,062.50 and expenses in the amount of $14,019.47.

Statement for June 2007 included a voluntary waiver of fees in the amount of $54,694.00 and

Each of the First through Sixth Interim Fee Applications is incorporated herein by reference.

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expenses in the amount of $12,555.54. The Monthly Fee Statement for July 2007 included a voluntary waiver of fees in the amount of $49,780.00 and expenses in the amount of $10,111.38. The Monthly Fee Statement for August 2007 included a voluntary waiver of fees in the amount of $13,997.00 and expenses in the amount of $3,123.72. The Monthly Fee Statement for September 2007 included a voluntary waiver of fees in the amount of $18,342.50 and expenses in the amount of $5,229.78. The Monthly Fee Statement for October 2007 included a voluntary waiver of fees in the amount of $2,246.50 and expenses in the amount of $3,114.68. In total, the Monthly Fee Statements from May 1, 2007 through October 12, 2007 included a voluntary waiver of fees in the amount of $170,122.50 and expenses in the amount of $48,154.57 for a grand total of fees and expenses waived in the amount of $218,277.07 during the Seventh Interim Fee Period. 38. As of the date hereof, K&E has received $3,622,694.55 from the Debtors for fees

and expenses incurred by K&E during the Seventh Interim Fee Period. This represents 80% of the fees and 100% of the expenses incurred and submitted by K&E for the May, June, July and August 2007 Monthly Fee Statements. The objection deadline for (a) the September 2007 Monthly Fee Statement expires on November 15, 2007 and (b) the October 2007 Monthly Fee Statement expires on November 23, 2007. As of the date hereof, K&E has not been paid for any fees or expenses requested in the September 2007 Monthly Fee Statement or the October 2007 Monthly Fee Statement. TOTAL PAYMENTS RECEIVED BY KIRKLAND & ELLIS LLP 39. As of the date hereof, K&E has received $30,514,960.71 from the Debtors for

fees and expenses incurred by K&E during the Final Fee Period.7

As of the date hereof, the balance of the retainer provided prepetition by the Debtors to K&E is $421,972.34.

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40.

Subject to the representations made herein, all fees and expenses sought for the

Seventh Interim Fee Period are included as part of this Final Fee Application. The fees and expenses sought in this Final Fee Application attributable to the Seventh Interim Fee Period total $5,270,149.50 and $148,605.66, respectively.8 41. To date, exclusive of K&Es settlement with the fee examiner and the

Prepetition Agent discussed in paragraphs 84 through 86 herein, K&E has voluntarily waived fees in the amount of $991,740.75 and expenses in the amount of $222,621.57 for a grand total of fees and expenses waived in the amount of $1,214,362.32 during the Final Fee Period. REASONABLE AND NECESSARY SERVICES RENDERED BY KIRKLAND & ELLIS LLP GENERALLY 42. K&E advised and represented the Debtors in connection with the operation of

their businesses and all other matters arising in the performance of their duties as debtors and debtors in possession, except those matters for which the Debtors have retained the law firm of Carson Fischer P.L.C. or for which the Debtors have retained special counsel or ordinary course professionals. During the Final Fee Period, K&E provided significant professional services to the Debtors. The services often were performed under significant time constraints and were crucial to administer and resolve the multitude of complex issues faced by the Debtors throughout the Chapter 11 Cases. 43. The rates described herein are K&Es hourly rates for services of this type

provided during the Final Fee Period. Based on these rates and the services performed by each individual, the total reasonable value of such services rendered during the Final Fee Period is $32,455,314.25. The K&E attorneys and paraprofessionals expended a total of 76,309.45 hours
8 This amount also includes fees and expenses from October 13, 2007 to October 31, 2007 incurred in connection with preparing this Final Fee Application. K&E also seeks approval of any fees and expenses incurred after October 31, 2007 in connection with preparing and prosecuting this Final Fee Application and any fees and expenses incurred after October 12, 2007 in connection with the filing and service of the final fee applications of the Debtors other professionals.

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working on the Chapter 11 Cases during the Final Fee Period. In accordance with the factors enumerated in section 330 of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (a) the complexity of the Chapter 11 Cases; (b) the time expended; (c) the nature and extent of the services rendered; (d) the value of such services; and (e) the costs of comparable services other than in a case under the Bankruptcy Code. See, e.g., In re Moss, 320 B.R. 143, 156-57 (Bankr. E.D. Mich. 2005); In re Ray, 314 B.R. 643, 662-63 (Bankr. M.D. Tenn. 2004); In re Chary, 201 B.R. 783, 787-88 (Bankr. W.D. Tenn. 1996). 44. The attached Exhibit B provides a summary statement of the number of hours of

service rendered by each attorney and paraprofessional and the hourly rate of each individual by Subject Matter (as defined below) during the Final Fee Period. 45. The attached Exhibit C provides a summary statement of the number of hours of

service rendered by each attorney and paraprofessional and the hourly rate of each individual by Subject Matter during the Seventh Interim Fee Period. The attached Exhibit C also includes itemized time records for the Seventh Interim Fee Period, which: (a) identify the attorneys and paraprofessionals who rendered services in each Subject Matter; (b) describe each activity or service that each individual performed; and (c) state the number of hours (in increments of one-tenth of an hour) spent by each individual providing the services. 46. The information in each time record in the attached Exhibit C corresponds to the

matter number that K&E assigned to the Subject Matters. If a Subject Matter does not appear, K&E did not bill time or expenses for that Subject Matter. The itemized time records for fees and expenses incurred by K&E for the period May 17, 2005 through April 30, 2007 were included in the First through Sixth Interim Fee Applications.

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47.

Local Rule 2016-1 requires law firms to include biographical information for The attached Exhibit D includes brief

attorneys billing fees during a chapter 11 case.

biographical profiles of each of the K&E attorneys who billed at least 50 hours of time during the Final Fee Period. Biographical information about attorneys who billed less than 50 hours during the Final Fee Period is available upon request. REASONABLE AND NECESSARY SERVICES RENDERED BY KIRKLAND & ELLIS LLP CATEGORIZED BY SUBJECT MATTER 48. The professional services that K&E rendered during the Final Fee Period are

grouped into the numbered and titled categories of the subject matters described in paragraphs 49 through 80 herein (each, a Subject Matter). 49. Matter 2 Bankruptcy Filing (Fees: $80,999.00; Expenses: $6,659.57; Hours: 243.90) As previously discussed, K&E filed the Chapter 11 Cases, which constituted one of the largest and most complex bankruptcies of an automotive parts manufacturer, on 72-hours notice. This Subject Matter includes time spent preparing for the first day hearing in the Chapter 11 Cases. In addition, this Subject Matter includes time spent drafting documents related to the first day motions, including notices and proposed orders, for the commencement of the Chapter 11 Cases. 50. Matter 3 Adversary Proceedings and Contested Matters (Fees: $1,500,069.50; Expenses: $53,393.36; Hours: 3,385.20) This Subject Matter includes time spent addressing various adversary proceedings and contested matters filed in the Chapter 11 Cases. More specifically, this Subject Matter includes time spent by K&E attorneys: (a) considering the rejection of customer contracts and engaging in negotiations on pricing and other provisions; (b) responding to numerous formal and

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informal discovery requests from the Committee, GECC and other constituencies; (c) preparing for and responding to motions of the Committee seeking to compel the Debtors to immediately reject contracts, to close unprofitable facilities and requesting authority to commence certain avoidance actions; (d) preparing for and filing the Debtors motion to stay litigation against the Debtors current and former directors and officers; (e) addressing GECCs action against the Debtors and their Mexican affiliate, Collins & Aikman Automotive Hermosillo, S.A. de C.V.; and (f) negotiating settlements of certain adversary proceedings. In addition, this Subject Matter includes time spent addressing the Debtors litigation with GECC, which involved novel and complex issues regarding whether the Debtors agreements with GECC were true leases or securitization agreements. 51. Matter 5 Asset Analysis (Fees: $4,034,582.50; Expenses: $49,554.77; Hours: 8,846.90) This Subject Matter includes the significant amount of time spent by K&E with respect to determining strategies for, preparing necessary documents in connection with and taking other actions required to effectuate the Debtors various asset sales. In particular, this Subject Matter includes time spent by K&E: (a) preparing and filing a motion establishing procedures for the sale and abandonment of de minimis assets; (b) preparing and serving notices of sale and abandonment of de minimis assets; (c) drafting and prosecuting the Debtors Motion for an Order Authorizing the Wind-Down of Their Fabrics Business and Certain Related Actions in Connection Therewith [Docket No. 2746] and counseling the Debtors with respect to the wind-down; and (d) negotiating and seeking approval of asset purchase agreements for the sale of certain assets, including, but not limited to, the

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Debtors El Paso, Texas facility, the Debtors Roxboro, North Carolina facilities, and assets located at the Debtors Williamston facility, Owosso facility and Sterling Heights facility. Additionally, during the Chapter 11 Cases, K&E spent considerable time counseling the Debtors with respect to the sale of the Debtors business divisions. K&E

professionals corresponded and engaged in extensive negotiations with potential bidders and stalking horse participants regarding the Debtors initial proposed sale of their businesses as a going concern. After the Debtors determined to forego a stand-alone plan of reorganization and monetize their assets, K&E spent time: (a) identifying potential purchasers for the Debtors businesses; (b) negotiating the terms of and drafting purchase agreements for the Debtors sale of their Carpet & Acoustics business, Interiors Plastics Group, Exteriors Plastics Group and Mexican facilities; (c) preparing motions for approval of such sales; (d) preparing bidding procedures with respect to the Debtors sale of their Carpet & Acoustics business and Interiors Plastics Group; (e) preparing for and attending numerous hearings relating to the foregoing sales and preparing affidavits and testimony in support thereof; and (f) performing actions necessary to consummate the Debtors various asset sales. 52. Matter 6 Business Operations (Fees: $2,564,398.00; Expenses: $20,661.64; Hours: 4,817.10) This Subject Matter includes time spent advising the Debtors regarding business operations, including: (a) addressing vendor and customer issues; (b) identifying and responding to a variety of tooling and lien issues; (c) strategizing with the Debtors management team and other advisors regarding priorities and processes to ensure uninterrupted automotive component part production; and (d) considering various securities disclosure issues.

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Additionally, during the Chapter 11 Cases, K&E spent considerable time negotiating agreements with the Debtors major customers in an effort to stabilize the Debtors operations and minimize certain of the Debtors liabilities for the benefit of the Debtors estates and creditors. In particular, this Subject Matter involves time spent by K&E: (a) negotiating new contracts with the Debtors major customers and prosecuting motions to approve the same; (b) preparing for and attending numerous meetings related to pricing relief on customer contracts and potential sales of the Debtors assets; (c) drafting and negotiating an agreement with the Debtors major customers and the Prepetition Agent providing for customer funding of the Debtors plastics operations; (d) drafting, filing and prosecuting the Debtors motions for approval of the customer agreements among the Debtors, their principal customers and the Prepetition Agent and counseling the Debtors with respect to such agreements; (e) drafting agreements with certain of the Debtors customers not party to the customer agreements; and (f) negotiating and settling claims and various other matters with certain of the Debtors customers and other primary business constituents. These tasks included numerous complex and novel issues involving the Debtors principal constituencies and were critical to paving the path to the ultimate confirmation of the Debtors chapter 11 plan. 53. Matter 7 Case Administration (Fees: $1,451,387.50; Expenses: $241,093.77; Hours: 6,977.10) This Subject Matter describes administrative activities, including: (a) managing and coordinating the Chapter 11 Cases; (b) updating files and records of proceedings from the Chapter 11 Cases; (c) complying with applicable filing, service and notice requirements; (d) assisting the Debtors in fulfilling various duties as debtors and debtors in possession; and

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(e) complying with the requirements of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, the Courts orders and other applicable law. 54. Matter 8 Cash Collateral/DIP Financing (Fees: $1,347,517.50; Expenses: $110,964.87; Hours: 2,890.20) This Subject Matter describes K&E activities performed to help the Debtors obtain debtor in possession financing and comply with their obligations under the debtor in possession financing agreements. As a result of the Debtors financial condition in the periods prior to and after the Petition Date, the Debtors had to obtain debtor in possession financing from multiple lenders pursuant to three separate debtor in possession financing arrangements (collectively, the DIP Financing Facilities). This Subject Matter includes time K&E spent: (a) negotiating, reviewing and revising the loan documents in connection with the DIP Financing Facilities; (b) preparing closing documents; (c) drafting necessary board resolutions; (d) responding to numerous objections; (e) preparing for interim and final hearings regarding the DIP Financing Facilities; (f) counseling the Debtors and preparing documents with respect to the Debtors reporting obligations under the DIP Financing Facilities; (g) amending the DIP Financing Facility with JPMorgan Chase Bank, N.A. and drafting and prosecuting motions seeking approval of such amendments; and (h) preparing and negotiating documentation regarding the terms of the Debtors termination of the DIP Financing Facility with JPMorgan Chase Bank, N.A. 55. Matter 9 Claims Administration and Objections (Fees: $839,693.50; Expenses: $14,469.33; Hours: 2,114.90) This Subject Matter includes time spent: (a) drafting and filing a motion to extend the bar date for creditors to file proofs of claim; (b) identifying, analyzing, addressing and

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settling numerous claims filed against the Debtors; (c) coordinating the distribution of the bar date notices to thousands of creditors; (d) drafting and filing stipulations and motions providing adequate protection to certain secured creditors; (e) drafting and filing the Debtors fifteen omnibus objections to claims; (f) negotiating, prosecuting and settling various claims; (g) preparing analyses on claims estimates with respect to the formation of a chapter 11 plan; and (h) analyzing and resolving certain claims in connection with the termination of the Debtors pension plan. 56. Matter 11 Executory Contracts and Unexpired Leases (Fees: $3,100,426.50; Expenses: $112,194.07; Hours: 7,673.50) This Subject Matter describes legal services provided to the Debtors relating to their numerous executory contracts and unexpired leases, including: (a) advising the Debtors with respect to the contemplated assumption or rejection of certain of their executory contracts and unexpired leases in connection with the Debtors sales of their Carpet & Acoustics business, Interiors Plastics Group, Exteriors Plastics Group, other asset sales and the Plan; (b) preparing and filing motions to reject certain executory contracts and unexpired leases and drafting affidavits in support thereof; (c) preparing and filing four motions to extend the deadline of section 365(d)(4) of the Bankruptcy Code; (d) negotiating and resolving disputes with counterparties to executory contracts and unexpired leases; (e) preparing objections and defending against motions to compel performance under or to compel assumption or rejection of executory contracts and unexpired leases; (f) engaging in discovery and taking depositions related to the Debtors dispute with GECC regarding equipment financing recharacterization issues; (g) negotiating a settlement with GECC to resolve the recharacterization dispute; and (h) drafting and filing numerous notices of rejection of executory contracts and unexpired leases

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in accordance with the Order Approving Expedited Rejection Procedures for Executory Contracts and Unexpired Leases [Docket No 3151]. 57. Matter 12 Hearings (Fees: $1,270,576.50; Expenses: $149,804.61; Hours: 4,085.30) This Subject Matter includes time spent by K&E preparing for and attending the first day hearings, omnibus hearings, emergency hearings, adversary proceedings, confirmation hearing and other court hearings during the Final Fee Period. During the Final Fee Period, there were at least sixty-four separate hearings at which K&E appeared, including twenty-one hearings during 2005, nineteen hearings during 2006 and twenty-four hearings during 2007 of which thirteen hearings occurred during the Seventh Interim Fee Period. At several of these hearings, K&E presented witness testimony and offers of proof in support of the relief requested by the Debtors. Additionally, this Subject Matter also includes time spent monitoring docket activity and preparing and filing hearing agendas and notices. 58. Matter 13 Fee/Retention Application/Objections (K&E) (Fees: $967,225.00; Expenses: $24,338.62; Hours: 3,054.80)9 This Subject Matter describes K&E services performed in connection with the preparation of K&Es Monthly Fee Statements pursuant to the procedures and standards set forth in the Interim Compensation Order, the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, the Trustee Guidelines and other applicable law. This Subject Matter also includes time spent: (a) performing a continual review of conflicts in accordance with applicable law; (b) preparing and filing eight supplemental affidavits in support of the Debtors application for employment of K&E as attorneys for the Debtors; (c) preparing and filing the First through Sixth
9

Time billed to Matter 13 includes time through and including October 31, 2007, for time spent by K&E preparing this Final Fee Application.

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Interim Fee Applications; (d) preparing K&Es Monthly Fee Statements to ensure compliance with applicable law; and (e) preparing and filing certificates of no objection to K&Es Monthly Fee Statements. 59. Matter 16 Fee/Retention Application/Objections (Other Professionals) (Fees: $634,948.50; Expenses: $6,854.86; Hours: 1,993.30) This Subject Matter includes time spent by K&E: (a) preparing and prosecuting numerous applications and supplemental applications with respect to the Debtors retention of various other professionals, including, among others: (1) KZC Services, LLC and John R. Boken as restructuring advisors; (2) Lazard Frres & Co. LLC as investment bankers; (3) Sitrick and Company Inc. as corporate communications consultants; (4) McDonald Hopkins Co., LPA as special employment, litigation and transaction counsel; and (5) Davis Polk & Wardwell as special counsel to the Audit Committee and the independent members of the Board of Directors of Collins & Aikman Corporation; (b) reviewing the fee statements of the Debtors ordinary course professionals; (c) preparing supplemental notices regarding additional ordinary course professionals; and (d) preparing and distributing reports of the fees and expenses incurred by retained professionals and ordinary course professionals throughout the Chapter 11 Cases. 60. Matter 17 Disclosure Statement and Plan of Reorganization (Fees: $3,066,798.00; Expenses: $44,010.15; Hours: 6,173.30) This Subject Matter includes time spent by K&E during the Chapter 11 Cases exploring and developing various alternatives for the Debtors chapter 11 plan. This work included advising the Debtors with respect to their dual-track process, 2006 stand-alone plan of reorganization efforts and sale and wind-down process. K&E professionals spent considerable time preparing, negotiating and revising numerous sale and chapter 11 plan term sheets.

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To ensure that the Debtors had sufficient opportunity to carefully analyze and consider all of their chapter 11 alternatives, K&E professionals prepared and prosecuted seven motions to extend the Debtors exclusive periods to file a chapter 11 plan. K&E attorneys also drafted the Plan, its accompanying disclosure statement and related and supplemental Plan documents, including ballots, notices to voting and non-voting creditors and exhibits to the Plan. Additionally, K&E negotiated extensively with the Committee, the Agents, the Debtors major customers and the Debtors other principal constituents to achieve confirmation of a consensual chapter 11 plan. Further, K&E prepared (a) the Debtors brief in support of the Plan and the Confirmation Order and (b) affidavits and witnesses for the confirmation hearing. Notably, K&E successfully resolved substantially all objections to the Plan received from approximately 49 creditors prior to the confirmation hearing. 61. Matter 18 Reclamation (Fees: $226,370.00; Expenses: $4,047.19; Hours: 613.60) This Subject Matter includes time spent by K&E: (a) analyzing reclamation demands received from approximately 150 suppliers; (b) collaborating with the Debtors management to resolve such demands; (c) corresponding and negotiating with the suppliers that submitted reclamation demands; (d) engaging in research with respect to reclamation demands; and (e) preparing and filing the Notice of Reclamation Claims the Debtors Deem to Be Valid [Docket No. 1043] and resolving objections thereto. Additionally, this Subject Matter includes time spent researching and drafting the Debtors Motion for an Order Deeming Reclamation Claims to Be General Unsecured Claims Against the Debtors and Related Relief [Docket No. 3873] and responding to and resolving numerous formal and informal objections related thereto. This motion, which was approved by

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the Court, ultimately saved the Debtors estates millions of dollars that would have otherwise been paid to the holders of reclamation claims if such claims were not deemed general unsecured claims. 62. Matter 19 Relief from Automatic Stay (Fees: $602,026.00; Expenses: $3,564.51; Hours: 1,374.40) This Subject Matter involves time spent: (a) responding to motions filed by various entities seeking relief from the automatic stay; (b) researching circumstances under which it is appropriate to permit relief from the automatic stay; (c) analyzing issues and preparing for a hearing regarding extending the automatic stay with respect to litigation affecting certain former and current directors and officers; (d) preparing and drafting stipulations granting limited relief from the automatic stay to allow parties to pursue claims against the Debtors insurance providers; and (e) preparing and filing motions to advance defense costs with respect to directors and officers litigation. 63. Matter 20 Schedules of Assets and Liabilities/Statements of Financial Affairs (Fees: $89,454.00; Expenses: $440.94; Hours: 242.30) This Subject Matter involves time spent: (a) coordinating with the Debtors

accounting and management personnel, Kurtzman Carson Consultants LLC and certain of the Debtors other professionals to gather the information required to prepare the Debtors Schedules of Assets and Liabilities and Statements of Financial Affairs; and (b) reviewing and revising these documents.

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64.

Matter 21 Tax Issues (Fees: $361,527.00; Expenses: $3,920.12; Hours: 801.40) This Subject Matter describes services performed by K&E to analyze tax issues

related to the Chapter 11 Cases, including: (a) providing advice and corresponding with the Debtors regarding payment of certain real and personal property taxes; (b) drafting correspondence to taxing authorities and lessors regarding prepetition taxes; (c) drafting documents in support of the Debtors request to protect and preserve the Debtors valuable tax attributes, including net operating loss carryforwards and other business tax credits; (d) evaluating the tax consequences of distributions to creditors proposed under the Debtors Plan; and (e) providing advice regarding tax issues related to the Debtors various asset sales. 65. Matter 22 Travel (Fees: $845,955.25; Expenses: $606,312.90; Hours: 1,681.95) This Subject Matter includes time spent by K&E professionals traveling while representing the Debtors. K&E billed the Debtors for one-half of the total time that K&E professionals spent for non-working travel. 66. Matter 23 Utilities (Fees: $165,627.50; Expenses: $2,794.70; Hours: 486.70) This Subject Matter includes time spent: (a) analyzing and responding to requests from utilities for adequate assurance of future performance; (b) responding to utilities threatening to discontinue service; (c) drafting and negotiating letter agreements and stipulations between the Debtors and utility companies to resolve requests for adequate assurance; and (d) coordinating with the Debtors and their financial advisors with respect to payments to provide adequate assurance and for the ongoing use of utility services.

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67.

Matter 24 Environmental (Fees: $695,601.50; Expenses: $3,765.50; Hours: 1,190.50) This Subject Matter includes time spent analyzing various environmental issues

arising from the Debtors operations at their various facilities, the ongoing sales of their businesses and the settlement of environmental liability under the Plan. Included in this

Subject Matter is time spent: (a) advising the Debtors of strategies with respect to honoring their environmental obligations while in bankruptcy; (b) counseling the Debtors regarding federal and state requirements as owners, operators and lessees of real property; (c) communicating with various governmental agencies regarding environmental issues on behalf of the Debtors; (d) analyzing and advising the Debtors with respect to various environmental claims filed against the Debtors and litigation related thereto; (e) corresponding with counsel for various environmental claimants regarding the treatment of environmental claims in the context of the Debtors Plan; (f) negotiating the environmental-related provisions of the various purchase agreements and preparing related schedules in connection with such sales; (g) advising the Debtors regarding the settlement of ongoing environmental liability at various sites owned or occupied by the Debtors; and (h) negotiating the treatment under the Plan of claims arising from environmental liability. 68. Matter 25 International (Fees: $1,910,760.50; Expenses: $15,824.66; Hours: 3,566.30) This Subject Matter includes legal services related to the coordination of the domestic and foreign insolvency proceedings in which the Debtors and their foreign affiliates were engaged. This Subject Matter includes time spent by K&E: (a) developing and negotiating a cross-border protocol with the Debtors European subsidiaries and seeking approval of such

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protocol; (b) preparing the Debtors European subsidiaries for a consolidated administration in the English High Court in London; (c) pursuing potential financing for certain of the Debtors foreign affiliates; (d) drafting and negotiating an intercorporate services agreement among the Debtors and certain of their foreign affiliates; and (e) researching and negotiating matters related to the licensing of the Debtors intellectual property to the purchasers of the assets of the Debtors European subsidiaries. Additionally, this Subject Matter includes time spent by K&E analyzing issues regarding the potential commencement of a Canadian insolvency proceeding for certain of the Debtors Canadian affiliates. After such analysis, the Debtors, in consultation with K&E,

determined to commence a Canadian insolvency proceeding for their Canadian affiliates. K&E was involved in negotiations with numerous parties, including labor unions and customers, regarding the effect of such proceeding. K&E also participated in negotiations with labor unions that successfully resolved a labor strike instituted at certain of the Debtors Canadian facilities. 69. Matter 26 Labor and Employee Benefits (Fees: $2,960,485.00; Expenses: $28,077.92; Hours: 5,851.10) During the Chapter 11 Cases, K&E spent time counseling the Debtors with respect to certain labor and employee issues. This Subject Matter includes time spent:

(a) negotiating employment agreements with the Debtors new management team and obtaining approval of such agreements; (b) analyzing and advising the Debtors on their obligations to former and current employees, including severance obligations and WARN Act notice and payment obligations; and (c) analyzing retention issues and negotiating and preparing a success sharing and retention plan for key employees.

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Additionally, K&E analyzed the Debtors collective bargaining agreements, retiree benefit plans and other post-employment benefit plans and the Debtors alternatives with respect to such agreements and plans. In particular, K&E analyzed the effect of the Debtors various asset sales and chapter 11 plan alternatives on the Debtors labor and employment obligations. K&E extensively negotiated with respect to such obligations with the various purchasers of the Debtors assets. Further, K&E advised the Debtors regarding the labor effects of plant closings and severance obligations and the various related ERISA and COBRA issues. Moreover, K&E was instrumental in the Debtors negotiations with their unions and the Pension Benefit Guaranty Corporation regarding the termination of the Debtors retiree benefit and pension plans. 70. Matter 27 Avoidance Actions (Fees: $202,229.50; Expenses: $7,156.95; Hours: 479.20) This Subject Matter includes time spent: (a) analyzing and responding to the Committees motion to commence avoidance actions not otherwise included in Matter 3 Adversary Proceedings and Contested Matters; (b) providing legal services related to the investigation and review of historical transactions and the examination of potential avoidance actions for recovery of estate property; and (c) preparing complaints to commence avoidance actions with respect to certain statutory liens and negotiating resolutions to such actions. 71. Matter 28 Corporate and Securities Matters (Fees: $744,202.00; Expenses: $27,164.14; Hours: 1,506.00) This Subject Matter describes legal advice provided to the Debtors on all matters relating to general corporate and securities issues, including corporate governance, fiduciary duties, securities reporting obligations and general operational issues. This Subject Matter

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includes time spent: (a) researching various issues with respect to the Debtors filing obligations and potential claims relating to the Securities and Exchange Commission (SEC); (b) drafting and filing various notices and reports with the SEC; (c) drafting and revising numerous confidentiality agreements relating to the Debtors various asset sales; (d) responding to due diligence requests of the Committee; (e) preparing for and attending meetings of the Board of Directors of Collins & Aikman Corporation; (f) preparing and analyzing issues regarding certain competition filings related to the Debtors sale of their Carpet & Acoustics business and their Mexican facilities; and (g) preparing corporate documents necessary to effectuate the Plan. 72. Matter 29 Stakeholder Communications (Fees: $289,256.00; Expenses: $6,016.89; Hours: 519.60) This Subject Matter includes time spent: (a) responding to numerous telephone calls and written correspondence from various creditors; (b) responding to inquiries from the Committee and the Agents; and (c) preparing for and attending meetings and conferences with the Committee and the Agents. 73. Matter 34 Insurance (Fees: $286,435.00; Expenses: $1,815.10; Hours: 602.70) This Subject Matter includes legal services rendered by K&E related to the Debtors rights and obligations related to insurance, including the Debtors workers compensation insurance, general liability insurance and directors and officers liability insurance. Included in this Subject Matter is time spent by K&E: (a) drafting and prosecuting various motions for authority of the Debtors to enter into and perform under various insurance agreements and to finance the premiums of certain of those agreements; (b) negotiating a settlement agreement with respect to certain environmental related insurance issues;

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(c) addressing renewal issues regarding the Debtors workers compensation insurance and general liability insurance; (d) responding to and resolving the objections of certain insurers to the Plan; and (e) analyzing issues regarding the Debtors directors and officers liability insurance and potential claims against such insurance. 74. Matter 35 Intellectual Property (Fees: $1,253,759.00; Expenses: $13,391.41; Hours: 2,603.80) This Subject Matter includes time spent analyzing various intellectual property issues arising from the Debtors operations. Included in this Subject Matter is time spent: (a) advising the Debtors of strategies with respect to their intellectual property in the bankruptcy context; (b) analyzing the Debtors intellectual property with respect to their European affiliates; (c) conducting research regarding the valuation of intellectual property rights with respect to the liquidation of the Debtors European affiliates; (d) negotiating and drafting various agreements related to the transfer of certain intellectual property; and (e) analyzing and addressing issues regarding the assignment of certain of the Debtors intellectual property in connection with the Debtors various asset sales. 75. Matter 37 Shareholder Litigation (Fees: $7,987.50; Expenses: $42.80; Hours: 15.10) This Subject Matter captures time spent: (a) addressing certain proceedings filed against the Debtors; and (b) transferring certain securities litigation filed against the Debtors and the Debtors current and former directors and officers to the District Court for the Eastern District of Michigan.

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76.

Matter 38 U.S. Trustee (Fees: $78,250.00; Expenses: $1,617.76; Hours: 211.40) This Subject Matter includes time spent: (a) responding to questionnaires and

requests for information from the United States trustee, including coordinating with the Debtors accounting and human resource personnel and financial advisors to collect such information; (b) meeting and negotiating with United States trustee personnel regarding information to be included in, and the format to be used for, the Debtors monthly operating reports; (c) coordinating with the Debtors accounting personnel and financial advisors regarding preparation of the monthly operating reports; and (d) filing the Debtors monthly operating reports. 77. Matter 39 Liens (Fees: $198,394.00; Expenses: $5,100.57; Hours: 512.20) This Subject Matter describes K&E services performed in reviewing, analyzing and otherwise responding to various issues involving alleged liens and security interests on and in the Debtors assets. 78. Matter 40 Vendor/Supplier Matters (Fees: $268,013.50; Expenses: $970.90; Hours: 568.80) This Subject Matter includes legal services related to the Debtors vendors and suppliers. In particular, it includes time spent: (a) negotiating with and responding to vendors refusing to ship products to the Debtors; (b) researching and analyzing extraterritorial enforcement of the automatic stay over foreign suppliers; (c) addressing issues and disputes involving the Debtors vendors and suppliers, including the negotiation and drafting of a master

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sales agreement; and (d) analysis and preparation for a breach of contract claim against a supplier. 79. Matter 41 Document Subpoena Investigation (Fees: $377,656.00; Expenses: $9,674.33; Hours: 1,156.30) This Subject Matter includes time spent addressing the ongoing governmental investigations into certain alleged prepetition activities of the Debtors and responding to document subpoenas with respect thereto. In response to the SECs subpoena, time was spent conducting initial and follow-up interviews with the Debtors, including interviews with management and individuals in each plant and department. The interviews were used to identify responsive documents and to ensure the Debtors full compliance with the SECs subpoena. Substantial time was also spent reviewing and producing to the SEC and the Department of Justice 564 pages through paper production and 3,237,437 pages through electronic production. Additionally, time was spent preparing for and attending interviews held between representatives of the SEC, the Department of Justice and the Debtors. 80. Matter 42 Termination of Joint Venture (Fees: $32,703.00; Expenses: $110.01; Hours: 70.60) This Subject Matter includes time spent: (a) negotiating the potential sale of the Debtors interest in Collins & Aikman MOBIS, LLC; and (b) negotiating the potential sale and dissolution of Textron/Jackson Plastics, LLC. ACTUAL AND NECESSARY EXPENSES 81. A summary of expenses for each of the Seventh Interim Fee Period and the

Final Fee Period is attached hereto as Exhibit E. All of these disbursements comprise the requested sum for K&Es out-of-pocket expenses, totaling $1,575,153.02.

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82.

It is K&Es policy to charge its clients in all areas of practice the amounts

incurred by K&E for identifiable, non-overhead expenses incurred in connection with the representation of the relevant client that would not have been incurred except for representation of that particular client. Examples of such expenses are postage, overnight mail, courier

delivery, computer-assisted legal research, photocopying, printing, out-going facsimile transmissions, airfare and lodging. 83. K&E charges between $0.10 and $0.20 per page for duplication based on office

location and $0.75 per page for outgoing telecopier transmissions (plus related toll charges). K&E does not charge its clients for incoming telecopier transmissions. K&E has negotiated a discounted rate for Westlaw computer assisted legal research, which is approximately $125 per hour of online use of the standard Westlaw databases. APPOINTMENT OF FEE EXAMINER AND SETTLEMENT WITH FEE EXAMINER AND AGENT FOR DEBTORS SENIOR, SECURED PREPETITION LENDERS 84. On May 24, 2007, in connection with the request of certain parties in interest, the

Court entered an order appointing a fee examiner in the Chapter 11 Cases [Docket No. 7331]. On October 22, 2007, the fee examiner filed its report with the Court [Docket No. 8378]. Pursuant to such report, the fee examiner recommends that the Court accept certain settlements agreed to by the fee examiner and certain professionals, including K&E. 85. K&E submitted substantial written comments to the draft fee examiner report and

engaged in substantial discussions with the fee examiner regarding the report. After good faith negotiations, K&E, the fee examiner and the agent for the Debtors senior, secured prepetition lenders agreed to a settlement of $1,000,000; provided that the foregoing reduction is approved by this Court as the final and complete reduction to this Final Fee Application. K&E has determined that, rather than incurring fees and costs addressing each and every item in the final

35
K&E 12181177.7

report, given that K&E has reached a settlement on this matter, it will simply reserve the right to address such fee examiner report matters if and when the Court deems it necessary. 86. Accordingly, assuming the Court has no further reductions, K&E will submit an

order to the Court with respect to this Final Fee Application under which the total amount of fees and expenses that K&E will be entitled to receive will be reduced by $1,000,000 to $33,030,467.27. REPRESENTATIONS 87. Although every effort has been made to include all fees and expenses from the

Final Fee Period in this Final Fee Application, some fees and expenses might not be included due to delays caused by accounting and processing procedures. K&E reserves the right to make further application to the Court for allowance of fees and expenses not included herein. 88. The total time spent by K&E during the period covered by this Final Fee

Application was 76,309.45 hours, including 56,176.45 attorney hours and 20,133.00 paraprofessional hours, which represents fees of $32,455,314.25. The average hourly rate for the services rendered is $425.31. The average hourly rate for time spent by attorneys is $515.64. K&E has incurred out-of-pocket expenses in the amount of $1,575,153.02 and requests reimbursement thereof. 89. In summary, by this Final Fee Application, K&E requests allowance and payment

of any outstanding amounts of fees and expenses in the total amount of $34,030,467.27 consisting of:10 (a) $32,455,314.25 for the actual, reasonable and necessary professional services

10

This amount also includes fees and expenses from October 13, 2007 to October 31, 2007 incurred in connection with preparing this Final Fee Application. K&E also seeks approval of any fees and expenses incurred after October 31, 2007 in connection with preparing and prosecuting this Final Fee Application and any fees and expenses incurred after October 12, 2007 in connection with the filing and service of the final fee applications of the Debtors other professionals.

36
K&E 12181177.7

rendered by K&E on behalf of the Debtors during the Chapter 11 Cases; and (b) $1,575,153.02 for actual and necessary costs and expenses incurred by K&E during the Chapter 11 Cases.11 NOTICE 90. Notice of this Final Fee Application has been provided to all parties required to

receive notice of this Final Fee Application as set forth in the Confirmation Order and the Plan. In light of the nature of the relief requested, the Debtors submit that no further notice is required. NO PRIOR REQUEST 91. No prior request for the relief sought in this Final Fee Application has been made

to this or any other court.

11

As described in paragraphs 84 through 86 herein, under its settlement with the fee examiner, K&E has agreed to reduce the amount of the fees and expenses sought in this Final Fee Application by $1,000,000, provided that K&Es agreement to this reduction is approved by the Court as the final and complete reduction to this Final Fee Application. Accordingly, assuming the Court has no further reductions, K&E will submit an order to the Court with respect to this Final Fee Application under which the total amount of fees and expenses that K&E will be entitled to receive will be reduced by $1,000,000 to $33,030,467.27.

37
K&E 12181177.7

WHEREFORE, K&E respectfully requests the entry of an order (a) allowing an administrative expense claim for K&E for compensation and reimbursement of its fees and expenses incurred during the Final Fee Period, (b) authorizing and directing payment of such amounts and (c) granting such other and further relief as is just and proper. Dated: November 12, 2007 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Scott R. Zemnick (IL 6276224) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 Counsel for the Debtors

38
K&E 12181177.7

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE OF THE SEVENTH INTERIM AND FINAL FEE APPLICATION OF KIRKLAND & ELLIS LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS DEBTORS COUNSEL FOR THE PERIOD MAY 17, 2005 THROUGH OCTOBER 12, 2007 AND AN OPPORTUNITY TO RESPOND THERETO PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed the Seventh Interim and Final Fee Application of Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period May 17, 2005 Through October 12, 2007 (the Application), pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of

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.

K&E 12223658.2

Expenses for Professionals and Official Committee Members dated June 9, 2005 [Docket No. 290] (the Compensation Procedures Order) and the Order Confirming First Amended Joint Plan of Collins & Aikman Corporation and Its Debtor Subsidiaries [Docket No. 7827] (the Confirmation Order). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Application and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney, you may wish to consult one.) PLEASE TAKE FURTHER NOTICE THAT in accordance with the Confirmation Order, if you wish to object to the Court granting the relief sought in the Application, or if you want the Court to otherwise consider your views on the Application, no later than December 12, 2007 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice (the Objection Deadline), you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the Objection Deadline. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before the Objection Deadline, in accordance with the Confirmation Order, including to:

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

2
K&E 12223658.2

Peter Chadwick Capstone Advisory Group, LLC 1875 I Street, NW Suite 500 Washington, D.C. 20006 and Richard M. Cieri Kirkland & Ellis LLP Citigroup Center 153 East 53rd Street New York, New York 10022 and David L. Eaton Ray C. Schrock Scott R. Zemnick Kirkland & Ellis LLP 200 East Randolph Drive Chicago, Illinois 60601 PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Application and enter the order without a hearing.

3
K&E 12223658.2

Dated: November 12, 2007

KIRKLAND & ELLIS LLP /s/ Scott R. Zemnick Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Scott R. Zemnick (IL 6276224) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

K&E 12223658.2

CERTIFICATE OF SERVICE I, Scott R. Zemnick, an attorney, certify that on the 12th day of November, 2007, I caused to be served, by e-mail, overnight and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Seventh Interim and Final Fee Application of Kirkland & Ellis LLP for Compensation and Reimbursement of Expenses for Services Rendered as Debtors Counsel for the Period May 17, 2005 Through October 12, 2007. Dated: November 12, 2007 /s/ Scott R. Zemnick Scott R. Zemnick

K&E 12223658.2

Served via Electronic Mail

CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Athens City Tax Collector Basell USA Inc Brendan G Best Bryan Clay 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 DaimlerChrysler DaimlerChrysler Daniella Saltz David H Freedman David Heller David Youngman Dow Chemical Company DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry GE Polymerland George E Schulman Gold Lange & Majoros PC Hal Novikoff Heather Sullivan James A Plemmons 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 K Crumbo K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Michael R Paslay Michael Stamer

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

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CREDITOR NAME Michigan Department Of Treasury Mike O'Rourke Mike Paslay Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Nick Shah Nina Rosete Paul Hoffman Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Robin Spigel Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

Tricia Sommers

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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 US Trustee

EMAIL treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com eagle.sara@pbgc.gov efile@pbgc.gov phhmail@phhpc.com pdublin@akingump.com triciawinkle@hotmail.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com legal@ricoh.ca rdiehl@bodmanllp.com rweiss@honigman.com rspigel@willkie.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com PAPowers@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com stephen.tetro@lw.com jcambio@tax.ri.gov radom@butzel.com tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com wstrong@ford.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

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

Page 2 of 2

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

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

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 1875 I St NW Ste 500

ADDRESS2

CITY New York Bloomfield Hills Detroit New York Detroit New York Washington

STATE NY MI MI NY MI NY DC

ZIP 10022 48304 48243 10017-3954 48226 10019 20006

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

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CREDITOR NAME 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 Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle 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 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 Ge Capital Comm Serv Astro Dye Harford County Revenue

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Mary Ellen Hinckle Water Utilities Dept Of Building And Safety Maurice S Evans City Manager City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer Port Huron Police Department Don Brown Barbara J Walker Stacy Fox Jeff Rutter Susan F Herr Todd McCallum Gary Torke Law Dept William Stiefel

ADDRESS1 1062 S 4th Ave 505 S Neil St PO Box 16253 PO Box 849 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 144 N Second St 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave PO Box 1952 201 N Figueroa St No 786 323 W Michigan 200 W Washington St 13th Fl PO Box 128 700 BRd St 40555 Utica Rd 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 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

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PO Box 190 PO Box 1717

File 54563

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PO Box 1057

1007 N Market St

CITY Sidney Champaign Greenville Athens Wyandotte Pittsburgh Chicago Chicago Ionia Sudbury Ottawa Plymouth Albemarle 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 Dayton Wilmington Troy Milwaukee Houston Auburn Hills Plymouth Atlanta Charlotte Chicago Atlanta Pittsburgh Pittsburgh Charlotte Bel Air

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

ZIP 45365-8977 61820-2500 29606 37371-0849 48192 15205-9707 60602 60602 48846 P3A 5C2 K1A 1B1 48170-4394 28002-0190 49014 44711-9951 3820 03820-0818 49631 92632 21078 75606 90012 49068 85003 27573 49085-1355 48311-8009 48895 48060 28782 63301 48083 45403-2910 19898 48084-8084 53209-6023 77079-1305 48326-2613 48170 30348-5499 28289-0691 60680-2585 30374 15264-0387 15264 28260 21014

COUNTRY

Canada Canada

Director's Office for Taxpayer Services Division PO Box 105499 PO Box 890691 PO Box 802585 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St

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 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 Inmet Division of Multimatic 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 Michigan Dept Of Treasury Ministre Du Revenu Du Quebec Municipality Of Port Hope Office of Finance of Los Angeles Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Riverfront Plastic Products Inc Ronald A Leggett Securities and Exchange Commission Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank

CREDITOR NOTICE NAME co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

ADDRESS1 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 35 West Milmot St 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 PO Box 30168 3800 Marly PO Box 117 3700 Wilshire Ste 310 1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 1115 Westford St 4th Fl 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

of the City of Montgomery

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

Collection Bankruptcy Unit

Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Dan Thiffault

ADDRESS2 CITY 3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Lansing Ste Foy Port Hope Los Angeles Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro Ottawa Dorval Belleville Summerside Ottawa Wyandotte St Louis Chicago Dayton Columbia Concordville Troy

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ZIP 37203 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 60191 48034 48334 48827 27834 48909 G1X 4A5 L1A 3V9 90010 20005-4026 48079-4967 44012 N3H 3P5 01851 L4K 2N2 10249 10020-1605 01879-2710 K1A 1B1 H4Y 1G7 K8N 2S3 C1N 5Z7 K1A 9Z9 48192-7120 63103 60604 45404-1699 292020101 19331-9331 48084

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Canada

Canada Canada

Canada Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St 275 Pope Rd Ste 102 Ottawa Technology Centre George Tabry 780 Hillsdale St Collector Of Revenue 410 City Hall Midwest Regional Office 175 W Jackson Blvd Ste 900 Christine Brown 240 Detrick St Sales & Use Tax Division PO Box 125 Lorraine Zinar 210 N Brinton Lake Rd Daniel Watson 2600 West Big Beaver Rd

875 Heron Rd

Canada Canada Canada Canada Canada

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 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 Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque 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 Valiant Tool & Mold 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 Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 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 21 Albert St PO Box 538308 1400 Stephenson Hwy 130 Oxford St 2nd Fl 1306 E Triumph Dr 356 Main St 3802 S Main 30 King St East 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 6775 Hawthorne 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

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ZIP 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001 48909-8244 48075 28602 937151192 K8V 5R1 30353 48083 N5C 2V5 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 43266-0061 27410-6237 49423 48326-1415 48226 48326-2356 N8T 3B8 48089 49631-8517 6830 44633 61866 48111 28262-2337 48025

COUNTRY

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

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Canada

Canada

Farmville Downtown Partnership

PO Box 100 PO Box 100

Canada

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

Canada

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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EXHIBIT B

K&E 12174361.9

Summary of Legal Fees and Expenses For the Period May 17, 2005 through October 12, 2007
Matter Number 2 Matter Description Total Billed Hours 243.90 3,385.20 8,846.90 4,817.10 6,977.10 2,890.20 2,114.90 7,673.50 4,085.30 3,054.80 1,993.30 6,173.30 613.60 1,374.40 242.30 801.40 1,681.95 486.70 1,190.50 3,566.30 5,851.10 479.20 1,506.00 519.60 602.70 2,603.80 15.10 211.40 512.20 568.80 1,156.30 70.60 76,309.45 Total Fees Requested $80,999.00 $1,500,069.50 $4,034,582.50 $2,564,398.00 $1,451,387.50 $1,347,517.50 $839,693.50 $3,100,426.50 $1,270,576.50 $967,225.00 $634,948.50 $3,066,798.00 $226,370.00 $602,026.00 $89,454.00 $361,527.00 $845,955.25 $165,627.50 $695,601.50 $1,910,760.50 $2,960,485.00 $202,229.50 $744,202.00 $289,256.00 $286,435.00 $1,253,759.00 $7,987.50 $78,250.00 $198,394.00 $268,013.50 $377,656.00 $32,703.00 $32,455,314.25 Total Expenses $6,659.57 $53,393.36 $49,554.77 $20,661.64 $241,093.77 $110,964.87 $14,469.33 $112,194.07 $149,804.61 $24,338.62 $6,854.86 $44,010.15 $4,047.19 $3,564.51 $440.94 $3,920.12 $605,657.00 $2,794.70 $3,765.50 $15,824.66 $28,077.92 $7,156.95 $27,164.14 $6,016.89 $1,815.10 $13,391.41 $42.80 $1,617.76 $5,100.57 $970.90 $9,674.33 $110.01 $1,575,153.02 Total Compensation $87,658.57 $1,553,462.86 $4,084,137.27 $2,585,059.64 $1,692,481.27 $1,458,482.37 $854,162.83 $3,212,620.57 $1,420,381.11 $991,563.62 $641,803.36 $3,110,808.15 $230,417.19 $605,590.51 $89,894.94 $365,447.12 $1,451,612.25 $168,422.20 $699,367.00 $1,926,585.16 $2,988,562.92 $209,386.45 $771,366.14 $295,272.89 $288,250.10 $1,267,150.41 $8,030.30 $79,867.76 $203,494.57 $268,984.40 $387,330.33 $32,813.01 $34,030,467.27

Bankruptcy Filing Adversary Proceedings and Contested 3 Matters 5 Asset Analysis 6 Business Operations 7 Case Administration 8 Cash Collateral/DIP Financing 9 Claims Administration and Objections Executory Contracts and Unexpired 11 Leases 12 Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 18 Reclamation 19 Relief from Automatic Stay Schedules of Assets and Liabilities and 20 Statements of Financial Affairs 21 Tax Issues 22 Travel 23 Utilities 24 Environmental 25 International 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 29 Stakeholder Communications 34 Insurance 35 Intellectual Property 37 Shareholder Litigation 38 U.S. Trustee 39 Liens 40 Vendor/Supplier Matters 41 Document Subpoena Investigation 42 Termination of Joint Venture Totals for Matters

Total Fees Requested: Blended Rate of Professionals (Including Paraprofessionals): Blended Rate of Professionals (Excluding Paraprofessionals):

$32,455,314.25 $425.31 $515.64

K&E 12174361.9

Summary of Hours Billed by Attorneys For the Period May 17, 2005 through October 12, 2007
Name of Professional Person David A. Agay Ameer I. Ahmad Tanvir Alam Frank Becker Peter A. Bellacosa Jack N. Bernstein Holden Bixler Jessica Blaemire Nader R. Boulos Zachary S. Brez Nicole G. Brightbill Position with the Applicant and Year Admitted Associate 1998 Associate 2001 Associate 2003 Partner 2000 Partner 1989 Partner Of Counsel Associate Partner Partner Associate 1995 2002 2006 1994 2000 2005 Department Restructuring Corporate Restructuring Corporate Litigation Employee Benefits Restructuring Litigation Litigation Litigation Labor Intellectual Property Intellectual Property Restructuring Litigation Corporate Intellectual Property Hourly Billing Rate $545.00 $430.00 $480.00 $525.00 $560.00 $495.00 $280.00 $475.00 $275.00 $445.00 $545.00 $570.00 $550.00 $275.00 $315.00 $355.00 $395.00 $245.00 $410.00 $430.00 $420.00 $295.00 $295.00 $350.00 $725.00 $455.00 $485.00 $510.00 $545.00 $560.00 $455.00 $485.00 $510.00 $545.00 $375.00 $280.00 $375.00 $410.00 $430.00 $475.00 $795.00 $825.00 $375.00 $390.00 Total Billed Hours 30.50 18.70 45.10 21.00 1.30 8.90 162.90 2.80 5.60 3.00 11.40 2.00 6.30 21.10 95.70 33.90 0.50 6.10 152.70 186.80 0.20 76.80 309.70 152.30 1.80 215.50 1,032.90 1,101.40 1,318.20 1,673.00 32.20 81.90 24.40 8.00 24.90 45.80 17.60 0.80 1.70 1.00 597.20 493.50 0.50 57.10 Total Compensation $16,622.50 $8,041.00 $21,648.00 $11,025.00 $728.00 $4,405.50 $46,942.00 $1,540.00 $8,688.00 $3,465.00 $48,180.00

Todd Broberg Paul S. Brown Leonard A. Budyoony Joel D. Burgos Grant H. Caldis David K. Callahan, P.C.

Associate Associate Associate Associate Associate Partner

2005 2001 2003 Pending Pending 1991

$1,494.50 $142,931.00 $84.00 $22,656.00 $144,666.50 $1,305.00

Marc J. Carmel

Associate Partner

2000

Restructuring

$2,816,022.00

Erik W. Chalut Sudwiti Chanda William S. W. Chang Tobias D. Chun

Associate Associate Associate Associate

1999 2002 2006 1996

Restructuring Litigation Litigation Environment

$71,176.50 $9,337.50 $12,824.00 $8,134.00

Richard M. Cieri Jennifer Clarke-Smith

Partner Of Counsel

1981 2003

Restructuring Litigation

$881,911.50 $22,456.50

2
K&E 12174361.9

Name of Professional Person Steven E. Clemens Robert S. Cohen Jeanne T. CohnConnor Lisa Cox Keith S. Crow, P.C. Brian E. Davis

Position with the Applicant and Year Admitted Partner 1994 Partner Of Counsel 2002 1985

Department Taxation Litigation Environment

Hourly Billing Rate $695.00 $500.00 $505.00 $595.00 $340.00 $355.00 $395.00 $415.00 $775.00 $450.00 $475.00 $525.00 $275.00 $325.00 $345.00 $405.00 $410.00 $430.00 $275.00 $950.00 $525.00 $550.00 $625.00 $725.00 $775.00 $810.00 $740.00 $745.00 $825.00 $545.00 $570.00 $450.00 $475.00 $605.00 $240.00 $275.00 $375.00 $415.00 $445.00 $950.00 $775.00 $595.00 $315.00

Total Billed Hours 1.50 26.90 43.40 282.50 52.10 8.30 5.60 20.50 0.50 16.50 4.50 34.10 28.80 42.80 82.10 4.70 29.60 6.30 13.20 10.60 0.60 5.60 240.50 338.50 2,198.40 529.00 2.30 25.90 118.20 14.40 11.30 241.50 66.50 220.90 249.60 0.50 82.00 220.10 2.70 1.00 4.30 5.00 81.00

Total Compensation $1,042.50 $35,367.00 $168,087.50

Associate Partner Partner

2000 1986 1998

Real Estate Corporate Real Estate

$31,380.00 $387.50 $27,465.00

Thad Davis

Associate

2005

Taxation

$52,058.00

Jason P. Desai Jared S. Dinkes Pierre-Andre Dubois Deborah V. Dunn Richard C. East David L. Eaton David P. Eich Carter W. Emerson, P.C. Lisa G. Esayian Michael G. Fatall Catherine Fazio Amanda N. Feltman Wendy A. Fleske Laura L. Fraedrich Stephen Fraidin Theodore L. Freedman Rebecca O. Fruchtman Reena Ganju

Associate Associate Partner Partner Partner Partner Partner Partner Partner Associate Partner Partner Associate Associate Of Counsel Partner Partner Of Counsel Associate

2001 2006 1986 1995 1997 1978 1992 1972 1991 1997 1993 2005 2004 1995 1965 1973 1987 2004

Corporate Corporate Intellectual Property Trusts and Estates Restructuring Restructuring Corporate Corporate Litigation Intellectual Property Litigation Litigation Real Estate International Trade Corporate Restructuring Restructuring Corporate

$14,845.00 $3,630.00 $10,070.00 $3,395.00 $150,312.50 $2,377,662.50 $1,702.00 $116,810.50 $14,289.00 $140,262.50 $133,644.50 $60,041.50 $122,091.50 $1,201.50 $950.00 $3,332.50 $2,975.00 $25,515.00

3
K&E 12174361.9

Name of Professional Person

Position with the Applicant and Year Admitted Of Counsel Associate Associate Associate Partner Partner Partner Associate Associate Partner Associate Associate Associate 1974

Department

Jeffrey Gettleman

Restructuring

Amir Ghaffari Benjamin M. Gipson Scott J. Gordon Mark E. Grummer John F. Hartmann, P.C. Lauren M. Hawkins Valerie Hays Robert M. Hayward R. Chris Heck Atief Heermance Stephen E. Hessler

2003 2002 1994 1976 1987 2006 2000 1997 2001 2005 2001

Restructuring Litigation Corporate Environment Litigation Restructuring Litigation Corporate Litigation Employee Benefits Litigation

Gregory T. Heyman

Associate

2003

Litigation

Amy A. Hijjawi Vicki V. Hood Tai Hsia Anne Huber Carol A. Huff Elisa Hughes Gates S. Hurand Melissa B. Hursey Chad J. Husnick John S. Irving, Jr. Bridget Jaunal

Of Counsel Partner Associate Partner Partner Associate Associate Attorney Associate Partner Of Counsel Associate

1989 1977 2003 1992 1996 2004 2006 2001 2004 1965 2006

Restructuring Employee Benefits Corporate Restructuring Corporate Intellectual Property Litigation Restructuring Restructuring Labor Restructuring

Hourly Billing Rate $330.00 $445.00 $480.00 $505.00 $535.00 $460.00 $325.00 $360.00 $365.00 $620.00 $515.00 $645.00 $745.00 $535.00 $645.00 $310.00 $370.00 $445.00 $410.00 $535.00 $445.00 $260.00 $315.00 $360.00 $390.00 $400.00 $475.00 $490.00 $515.00 $535.00 $665.00 $695.00 $645.00 $675.00 $795.00 $520.00 $630.00 $675.00 $495.00 $315.00 $330.00 $375.00 $295.00 $310.00 $295.00 $415.00 $550.00 $695.00 $745.00 $295.00 $310.00

Total Billed Hours 1.40 0.40 0.40 0.30 1.90 247.90 9.50 7.90 14.70 3.50 49.20 156.30 276.10 18.10 133.20 347.60 130.00 2.00 0.80 0.50 0.80 17.30 6.00 122.50 234.50 267.90 169.80 86.80 100.00 38.50 17.00 1,750.30 104.90 698.80 441.50 0.30 6.50 89.20 0.80 130.50 354.50 54.20 486.20 163.40 13.70 2.60 36.80 104.90 60.90 38.10 55.40

Total Compensation

$2,000.00

$114,034.00 $11,297.00 $2,170.00 $331,846.00 $95,597.50 $155,856.00 $1,218.00 $267.50 $356.00 $6,388.00 $242,715.00

$195,284.50

$1,227,763.50 $890,343.00 $156.00 $64,305.00 $396.00 $178,417.50 $194,083.00 $4,041.50 $1,079.00 $138,516.00 $28,413.50

4
K&E 12174361.9

Name of Professional Person Alicia D. Johnson Andrea L. Johnson Gordon W. Johnson Melissa R. Junge James W. Kapp Partha Kar Albert Kass Colin R. Kass Andrew M. Kaufman, P.C. Natalie H. Keller Alexandra S. Kelly John Kelly Michael H. Kerr, P.C. Vladimir Khodosh Marc Kieselstein, P.C. Lily Kim Gregg Kirchhoefer, P.C. R. Henry Kleeman Arun G. Krishnan Volker Kullmann Arun Kurichety Brian R. Land Graham Lane Lisa G. Laukitis Lisa V. LeCointe Lori A. Lenard Carl LeSueur

Position with the Applicant and Year Admitted Partner 1997 Associate 2004 Partner 1988 Associate Partner Associate Associate Partner Partner Partner Associate Associate Partner Of Counsel Associate Partner Associate Partner Partner Associate Partner Associate Partner Associate Associate Partner Associate Of Counsel Associate 2006 1994 1993 2003 1996 1974 1997 2003 2006 1972 2002 1988 2006 1982 1984 2005 1995 2006 1989 2003 2000 2000 2007 1992 2005

Department Litigation Restructuring Restructuring Employee Benefits Restructuring Restructuring Litigation Litigation Corporate Taxation Restructuring Corporate Corporate Intellectual Property Restructuring Employee Benefits Intellectual Property Corporate Corporate Corporate Restructuring Environment Restructuring Restructuring Restructuring Litigation Employee Benefits Litigation

Hourly Billing Rate $485.00 $280.00 $745.00 $330.00 $610.00 $560.00 $335.00 $515.00 $725.00 $765.00 $515.00 $545.00 $590.00 $330.00 $375.00 $330.00 $765.00 $795.00 $375.00 $415.00 $745.00 $275.00 $330.00 $640.00 $695.00 $725.00 $565.00 $330.00 $375.00 $740.00 $310.00 $745.00 $405.00 $460.00 $485.00 $520.00 $545.00 $310.00 $495.00 $515.00 $395.00 $415.00 $465.00

Total Billed Hours 8.00 58.30 0.70 1.50 18.70 108.30 24.00 3.80 1.30 0.80 17.40 77.90 1.30 312.30 923.50 52.80 0.50 0.50 323.80 100.30 32.60 18.30 34.50 40.90 283.90 421.70 338.10 716.70 2.20 4.60 45.00 17.00 55.00 106.30 404.10 194.60 0.40 26.50 6.20 16.00 247.30 114.10 18.50

Total Compensation $3,880.00 $16,324.00 $521.50 $495.00 $11,407.00 $60,648.00 $8,040.00 $1,957.00 $1,554.50 $52,183.50 $449,371.50 $17,424.00 $780.00 $163,049.50 $24,287.00 $16,417.50 $529,219.00 $191,026.50 $237,336.00 $3,404.00 $13,950.00 $12,665.00 $71,173.00 $297,398.50 $8,215.00 $11,309.00 $153,637.50

5
K&E 12174361.9

Name of Professional Person

Position with the Applicant and Year Admitted Associate Partner Associate 2006 1988 2002

Department

Nicholas Lezak Walter H. Lohmann Sacha Lrken

Employee Benefits Environment Corporate Restructuring Restructuring Litigation Restructuring Restructuring Corporate Corporate

Micah E. Marcus

Associate

1999

John Markland Daryll Marshall

Partner Associate Partner

1994 1999 1999 2002

Elisabeth Martin

Associate

Corporate

Todd F. Maynes, P.C. James J. Mazza Andrew P. R. McDermott Jillian McKeown Andrew McWhirter Bernd Meyer-Loewy Roberto S. Miceli Sara J. Michaelchuck W. Robert Middleton Alexandra Mihalas Joy L. Monahan Diana S. Moran Ryan Morettini Kenneth P. Morrison, P.C. Michelle Mulkern

Partner Associate Associate Associate Associate Partner Partner Associate Associate Partner Associate Associate Associate Partner

1988 2001 2003 2003 2000 1997 1996 2004 2006 1991 1997 2002 2004 1983

Taxation Restructuring Restructuring Corporate Real Estate Restructuring Real Estate Environment Real Estate Employee Benefits Restructuring Restructuring Litigation Corporate

Hourly Billing Rate $245.00 $260.00 $315.00 $375.00 $825.00 $365.00 $400.00 $405.00 $435.00 $445.00 $465.00 $480.00 $505.00 $680.00 $430.00 $450.00 $475.00 $525.00 $430.00 $450.00 $475.00 $690.00 $795.00 $835.00 $480.00 $395.00 $415.00 $465.00 $405.00 $460.00 $475.00 $600.00 $565.00 $260.00 $330.00 $275.00 $610.00 $645.00 $745.00 $350.00 $375.00 $420.00 $395.00 $445.00 $465.00 $695.00 $340.00 $375.00 $395.00 $450.00

Total Billed Hours 14.00 12.00 21.10 19.90 3.00 1.00 5.00 16.50 71.10 252.80 46.20 261.60 211.30 0.30 135.90 164.00 98.60 72.80 11.90 3.60 73.70 15.80 96.80 18.60 0.50 658.50 803.10 165.30 19.90 88.90 0.40 0.50 6.50 4.00 11.20 3.30 3.30 0.90 0.60 50.90 522.80 1,227.30 129.70 75.70 32.60 2.00 24.10 45.70 26.60 1.80

Total Compensation

$20,659.00 $2,475.00 $9,047.50

$397,182.00

$204.00 $217,292.00

$41,744.50

$103,389.00 $240.00 $670,258.50 $48,953.50 $190.00 $300.00 $3,672.50 $4,736.00 $907.50 $3,040.50 $17,815.00 $711,516.00 $100,077.00 $1,390.00

Associate

2002

Corporate

$36,648.50

6
K&E 12174361.9

Name of Professional Person Dennis M. Myers, P.C. Linda K. Myers, P.C. Ryan Nadick Christian O. Nagler Keren Naveh Lyndon E. Norley Sven T. Nylen Maureen D. O'Brien

Position with the Applicant and Year Admitted Partner Partner Associate Partner Associate Partner Associate Associate Partner 1996 1990 1998 1997 2007 1992 2002 1998 1998 1991 2005

Department Corporate Corporate Restructuring Corporate Litigation Restructuring Restructuring Employee Benefits Employee Benefits Corporate Employee Benefits Litigation Restructuring Restructuring Corporate Taxation Corporate Litigation Litigation Litigation Taxation Litigation Litigation Taxation Corporate Employee Benefits Corporate Restructuring

Jeffrey S. O'Connor Rebecca Oldroyd

Partner Associate

Kate S. O'Scannlain Adam C. Paul Jeffrey Pawlitz Amy Peters Geoff Polk Ivo Posluschny Joshua Z. Rabinovitz Mark W. Rasmussen Victoria Reznik Jillian Rice Yosef J. Riemer Andrew R. Running Angela R. Russo Colleen M. Ryan Peter J. Ryan Stefan Schneider Ray C. Schrock

Associate Partner Associate Associate Associate Partner Associate Partner Associate Associate Partner Associate Partner Partner Associate Associate Associate Associate Partner

2005 1997 2007 2002 2006 2001 2000 2000 2006 2000 2003 1985 1982 2005 2003 2004 2003 1998

Hourly Billing Rate $745.00 $775.00 $675.00 $745.00 $795.00 $485.00 $520.00 $575.00 $310.00 $800.00 $375.00 $430.00 $450.00 $475.00 $525.00 $625.00 $245.00 $260.00 $315.00 $240.00 $315.00 $355.00 $595.00 $615.00 $310.00 $340.00 $375.00 $275.00 $570.00 $435.00 $445.00 $455.00 $485.00 $350.00 $505.00 $520.00 $550.00 $360.00 $380.00 $645.00 $675.00 $535.00 $260.00 $395.00 $245.00 $295.00 $330.00 $520.00 $595.00 $615.00

Total Billed Hours 50.50 1.50 156.50 72.30 2.40 68.60 47.70 0.50 36.90 354.00 15.00 25.00 41.00 258.50 272.70 3.30 2.00 18.80 18.40 3.30 1.50 0.30 309.40 216.20 21.70 30.40 4.20 3.00 0.50 6.30 177.80 2.30 0.60 35.50 837.50 314.70 81.00 21.80 5.00 135.80 22.40 6.50 11.70 24.20 39.20 39.10 17.40 1,036.30 3,744.05 1,680.30

Total Compensation $38,785.00 $161,409.00 $58,075.00 $287.50 $11,439.00 $283,200.00 $5,625.00 $295,155.00 $2,062.50 $11,174.00

$1,371.00 $317,056.00 $6,727.00 $11,911.00 $825.00 $285.00 $83,199.00 $12,425.00 $631,131.50 $9,748.00 $102,711.00 $3,477.50 $3,042.00 $9,559.00 $21,138.50 $5,742.00 $3,799,970.25

7
K&E 12174361.9

Name of Professional Person Justin K. Schwartz Jennifer M. Selendy Joseph Serino, Jr. Palak V. Shah Brian F. Shaughnessy

Position with the Applicant and Year Admitted Associate Partner Partner Associate Associate 1999 1996 1989 2002 2007

Department Litigation Litigation Litigation Intellectual Property Litigation

Hourly Billing Rate $390.00 $400.00 $540.00 $565.00 $595.00 $645.00 $675.00 $430.00 $295.00 $310.00 $295.00 $340.00 $355.00 $395.00 $415.00 $485.00 $295.00 $310.00 $490.00 $515.00 $450.00 $745.00 $495.00 $485.00 $505.00 $550.00 $415.00 $330.00 $505.00 $595.00 $745.00 $290.00 $325.00 $330.00 $360.00 $305.00 $450.00 $475.00 $450.00 $885.00 $990.00 $560.00 $540.00 $525.00 $330.00 $350.00 $850.00 $525.00

Total Billed Hours 1.00 167.80 33.00 225.80 22.40 181.00 74.70 0.50 292.90 225.20 13.40 146.90 350.90 81.40 0.30 1.20 124.10 106.00 206.10 174.00 2.00 2.00 4.20 23.90 318.10 142.60 8.80 9.80 18.00 161.60 270.10 123.00 8.60 90.50 0.50 1.80 13.00 30.80 3.90 0.50 0.50 3.80 6.20 23.70 180.40 8.90 46.00 282.30

Total Compensation $67,510.00 $145,397.00 $180,495.50 $215.00 $156,217.50

Jesse Sheley

Associate

2003

Corporate

$210,746.00

Pratibha J. Shenoy Ami H. Sheth Joshua B. Simon Coree C. Smith Tefft W. Smith Karen G. Sodke Matthew O. Solum Brian Song Colleen Sorensen R. Timothy Stephenson

Associate Associate Associate Associate Associate Partner Partner Associate Partner Associate Associate Partner

2001 Pending 2003 2003 2001 1971 1998 2000 2000 2002 2005 1990

Taxation Litigation Litigation Litigation Real Estate Litigation Corporate Litigation Litigation Litigation Employee Benefits Labor

$582.00 $69,469.50 $190,599.00 $900.00 $1,490.00 $2,079.00 $250,662.00 $3,652.00 $3,234.00 $306,466.50

Dominik Sthler Scott Sugino Wendy Tamblyn Paul D. Tanaka Ian Taplin Mark Taylor Angelo Tiesi Douglas D. Timmer Robert Urband Thomas O. Verhoeven Gregory Vogelsperger

Associate Associate Associate Of Counsel Associate Partner Associate Partner Partner Associate Partner Partner

2004 2003 1999 2000 1977 1998 1987 1982 2005 1991 2000

Corporate Taxation Real Estate Environment Taxation Corporate Trusts and Estates Corporate Restructuring Corporate Corporate

$68,510.00 $549.00 $20,480.00 $1,755.00 $937.50 $2,128.00 $3,348.00 $12,442.50 $62,647.00 $39,100.00 $148,207.50

8
K&E 12174361.9

Name of Professional Person Jason M. Wejnert Steven M. Wellner Amanda J. Wendorff

Position with the Applicant and Year Admitted Associate Partner Associate Associate Associate Associate Associate Associate Associate Of Counsel Associate 2004 1985 2006 2005 2005 2005 2005 2005 2003 1995 2003

Department Intellectual Property Environment Litigation

Hourly Billing Rate $375.00 $645.00 $275.00 $280.00 $295.00 $350.00 $370.00 $415.00 $405.00 $445.00 $380.00 $455.00 $420.00 $455.00 $480.00 $510.00 $535.00 $560.00 $475.00 $495.00 $545.00 $645.00

Total Billed Hours 23.80 0.50 87.00 252.40 700.70 470.60 1,175.00 610.60 0.60 1,273.20 4.50 2.00 92.50 847.50 1,040.20 995.90 1225.30 790.40 92.50 770.20 1.80 0.50 56,176.45

Total Compensation $8,925.00 $322.50 $23,925.00

Paul Wierbicki

Restructuring

$1,130,237.50

Nicola Wiles Guohua Wu Thomas Young

Intellectual Property Corporate Taxation

$243.00 $566,574.00 $2,620.00

Scott R. Zemnick

Associate

2001

Restructuring

$2,529,827.00

Paul Zier Robert R. Zitko Totals for Attorneys

Partner Partner

2000 1994

Corporate Employee Benefits

$425,186.50 $1,303.50 $28,967,271.25

9
K&E 12174361.9

Summary of Hours Billed by Paraprofessionals For the Period May 17, 2005 through October 12, 2007
Name of Paraprofessional Person Catherine A. Aebischer Jesse Aguilar April Albrecht Dionna Alexander Sara Altier Nandita Anand Jennifer H. Andelova Toni Anderson Position with the Applicant Legal Assistant Legal Assistant Technology Services Project Assistant Project Assistant Case Assistant Graphics Specialist Technology Services Project Assistant David Andrews Legal Assistant Jordannah Bangi Henry Bankes-Jones James Barlow Jill Baron Damien Bass Barbara A. Beach Jason Berrebi Allison Blemberg Project Assistant Legal Assistant Legal Assistant Legal Assistant Law Clerk Legal Assistant Law Clerk Project Assistant Project Assistant Neil P. Bohan Legal Assistant Dale W. Boyer Derek J. Bremer Jamie Brown Michael Buchanio Elizabeth Burns Christine A. Casey Loss Prevention Compliance Manager Technology Services Project Assistant Project Assistant Legal Assistant Legal Assistant Administrative Services Litigation Real Estate Intellectual Property Corporate Intellectual Property Restructuring Corporate Corporate Litigation Restructuring Corporate Corporate Litigation Intellectual Property Restructuring Department Corporate Restructuring Litigation Restructuring Litigation Intellectual Property Administrative Services Litigation Hourly Billing Rate $225.00 $215.00 $220.00 $160.00 $130.00 $140.00 $150.00 $140.00 $150.00 $140.00 $145.00 $150.00 $125.00 $140.00 $150.00 $160.00 $185.00 $190.00 $150.00 $260.00 $205.00 $160.00 $180.00 $215.00 $225.00 $255.00 $185.00 $140.00 $125.00 $130.00 $150.00 $185.00 $190.00 $215.00 $185.00 $195.00 $200.00 $150.00 $150.00 $205.00 $200.00 $210.00 Total Billed Hours 14.00 268.60 94.70 4.50 470.20 469.90 117.10 4.50 15.00 2.20 7.60 7.00 2.70 50.80 86.80 55.00 35.80 209.80 1.50 3.00 17.50 42.40 4.20 6.00 6.30 0.30 19.00 11.00 78.00 382.60 372.20 48.80 114.90 0.30 28.90 2.10 2.00 3.00 1.00 2.00 12.00 18.80 Total Compensation $3,150.00 $78,583.00 $720.00 $144,477.00 $630.00 $2,250.00 $1,410.00 $1,050.00

$75,754.50

$225.00 $780.00 $3,587.50 $7,540.00 $1,290.00 $1,494.00 $3,515.00 $1,540.00

$146,177.00

$64.50 $6,156.00 $450.00 $150.00 $410.00 $6,348.00

10
K&E 12174361.9

Name of Paraprofessional Person Leila A. Catto Christopher Chiu

Position with the Applicant Case Assistant Restructuring Conflicts Supervisor Project Assistant Project Assistant Law Clerk Legal Assistant Project Assistant Legal Assistant Law Clerk Technology Services Conflicts Analyst II Legal Assistant Conflicts Analyst II Project Assistant Project Assistant Technical Document Specialist Legal Assistant Technology Services Restructuring Financial Marketing Analyst Legal Assistant

Department Restructuring Administrative Services Restructuring Restructuring Corporate Litigation Restructuring Corporate Corporate Litigation Administrative Services Restructuring Administrative Services Litigation Restructuring Administrative Services Intellectual Property Litigation Administrative Services Restructuring

John C. Crees William G. Cross Ayse Demirel Michelle T. Denny Kevin Donnelly Joan D. Donovan Ryan D. Durrie Robert Esris Nicole A. Fisher Beth Friedman Stephanie D. Frye Kathryn A. Fuehrmeyer Joshua A. Gad-Harf Nancy J. Gagen Donna R. Gasiorowski Marvin R. Gibbons, Eric M. Goehausen Jacob Goldfinger

Hourly Billing Rate $115.00 $165.00 $180.00 $130.00 $140.00 $150.00 $160.00 $150.00 $215.00 $205.00 $215.00 $220.00 $140.00 $155.00 $245.00 $175.00 $195.00 $190.00 $240.00 $255.00 $185.00 $190.00 $130.00 $140.00 $140.00 $240.00 $255.00 $215.00 $170.00 $180.00 $180.00 $185.00 $205.00 $150.00 $160.00 $185.00 $190.00 $220.00 $140.00 $175.00 $190.00 $235.00 $240.00 $140.00 $145.00 $160.00 $165.00

Total Billed Hours 42.30 9.50 2.00 116.50 234.30 508.30 112.10 5.40 153.80 15.50 356.90 165.90 69.00 34.50 104.50 21.80 0.30 5.50 202.00 0.90 20.80 27.00 4.30 27.10 0.50 18.30 1.00 0.50 148.20 108.50 380.30 13.20 3.50 894.60 30.30 1,151.90 1,016.10 472.20 0.50 40.90 2.50 7.00 45.90 2.50 37.00 77.00 243.30

Total Compensation $4,864.50 $1,927.50

$142,128.00 $810.00 $33,067.00 $116,409.00 $15,007.50 $25,602.50 $3,815.00 $58.50 $1,045.00 $48,709.50 $8,978.00 $559.00 $3,794.00 $70.00 $4,647.00 $107.50 $44,724.00 $71,613.50

Project Assistant Adam J. Gorman Legal Assistant Adir Greenfeld Samuel M. Gross Matthew S. Halloran Jennifer Heath David Helstowski David Hernandez Case Assistant Law Clerk Legal Assistant Legal Assistant Project Assistant Project Assistant Litigation Restructuring Intellectual Property Corporate Restructuring Restructuring Restructuring

$649,082.50

$70.00 $7,157.50 $475.00 $12,661.00 $5,715.00 $52,464.50

11
K&E 12174361.9

Name of Paraprofessional Person Ilka Hillbrecht Adam M. Hlavaty Stephen Holler Kevin J. Horan Gregory E. Houston Scott Huff Justin Hutchinson Claude W. Irmis

Position with the Applicant Law Clerk Project Assistant Project Assistant Project Assistant Technology Services Project Assistant Law Clerk Legal Assistant Director Merger/Acquisitions Clearance Legal Assistant Law Clerk Legal Assistant Case Assistant Restructuring Specialist Legal Assistant Legal Assistant Project Assistant Project Assistant Case Assistant Loss Prevention Compliance Analyst

Department Corporate Litigation Corporate Restructuring Litigation Restructuring Restructuring Corporate Restructuring Administrative Services Corporate General Litigation Litigation Administrative Services Real Estate Restructuring Restructuring Litigation Restructuring Administrative Services

Hourly Billing Rate $215.00 $130.00 $130.00 $130.00 $140.00 $185.00 $195.00 $150.00 $165.00 $215.00 $215.00 $240.00 $250.00 $545.00 $240.00 $175.00 $200.00 $140.00 $145.00 $200.00 $210.00 $255.00 $180.00 $140.00 $150.00 $155.00 $150.00 $105.00 $145.00 $130.00 $140.00 $150.00 $160.00 $165.00 $215.00 $220.00 $180.00 $185.00 $190.00 $220.00 $285.00 $130.00 $230.00 $235.00 $175.00 $140.00 $175.00

Total Billed Hours 14.00 2.50 7.50 87.50 60.50 35.90 5.60 6.40 36.80 14.60 146.90 36.90 9.10 3.30 1.50 103.40 6.00 248.20 116.50 20.90 55.90 10.00 21.50 6.50 9.00 17.30 3.50 28.00 2.70 185.00 757.80 837.40 809.60 904.70 13.00 0.30 38.80 318.40 282.30 179.10 33.70 8.00 5.50 1.00 14.50 1.50 8.50

Total Compensation $3,010.00 $325.00 $975.00 $19,845.00 $7,733.50 $7,032.00 $3,139.00 $42,714.50

Daneen L. Jachino Rajni Jayasekera Raina A. Jones Debbie Kakanas Eugene Kornel Ellen J. Kratofil Brian D. Krieter Jocelyn C. Kuo Whitney Lappley Rebecca Levenfeld Michael Levin Michael Lim

$1,798.50 $360.00 $18,095.00 $1,200.00 $51,640.50 $15,919.00 $2,550.00 $3,870.00 $4,941.50 $525.00 $2,940.00 $391.50

Jane B. Mackie

Project Assistant

Restructuring

$534,563.50

Thomas Mangne

Technology Services

Litigation

$2,861.00

Maureen McCarthy Caroline McGrath Jennifer Merchant Lauren MitchellDawson Nia M. Monroe Mary Mortell Matthew H. OBrien

Legal Assistant Legal Assistant Project Assistant Legal Assistant Law Clerk Project Assistant Law Clerk

Restructuring Corporate Corporate Environment General Restructuring Restructuring

$158,927.00 $9,604.50 $1,040.00 $1,500.00 $2,537.50 $210.00 $1,487.50

12
K&E 12174361.9

Name of Paraprofessional Person Marc Orejuela

Position with the Applicant Legal Assistant

Department

Litigation

Elizabeth Ori Robert Orren Khalid M. Osman Isidro N. Panizales

Project Assistant Case Assistant Legal Assistant Legal Assistant Project Assistant

Restructuring Restructuring Litigation Restructuring

Brandon L. Phillips Legal Assistant Katherine K. Phillips Mary M. Plastina Geoff Polk Christine Pope Bianca Portillo Sharon Powell Renee M. Prescan Stephanie A. Quick Rocio Renteria Robert B. Rittenhouse Arthur Roberts Shannon Roberts Joyce Rocco Laurie L. Ruxton Laura Saal Mildred Sapp Brian Sargent Portia SarmientoGuerin Sabina Schiller Erik Schneider Julie Schreier Legal Assistant Legal Assistant Law Clerk Law Clerk Project Assistant Loss Prevention Compliance Specialist Legal Assistant Technology Services Project Assistant Legal Assistant Law Clerk Legal Assistant Audit Letter Analyst Legal Assistant Legal Assistant Technology Services Case Assistant Legal Assistant Project Assistant Project Assistant Legal Assistant

Litigation

Restructuring Employee Benefits Taxation General Restructuring Administrative Services Intellectual Property Litigation Restructuring Litigation General Restructuring Administrative Services Real Estate Restructuring Litigation Intellectual Property Corporate Real Estate Corporate Corporate

Hourly Billing Rate $210.00 $215.00 $225.00 $130.00 $140.00 $150.00 $140.00 $175.00 $180.00 $140.00 $145.00 $155.00 $165.00 $175.00 $190.00 $200.00 $205.00 $210.00 $175.00 $175.00 $145.00 $175.00 $200.00 $210.00 $245.00 $150.00 $160.00 $130.00 $140.00 $155.00 $150.00 $195.00 $200.00 $215.00 $115.00 $245.00 $180.00 $185.00 $200.00 $140.00 $205.00 $210.00 $140.00 $130.00 $240.00

Total Billed Hours 80.20 13.00 4.50 115.10 94.10 53.10 0.30 1.00 315.40 173.40 26.90 0.50 3.00 3.50 32.70 27.40 81.70 17.00 3.50 24.00 14.70 0.50 17.60 19.20 14.50 1.00 5.30 2.00 55.60 66.90 3.00 4.00 1,413.00 289.00 2.10 180.70 21.30 11.90 15.60 1.00 11.10 145.20 2.30 5.50 23.00

Total Compensation $20,649.50

$36,102.00 $42.00 $175.00 $56,772.00

$29,361.50

$6,213.00 $25,798.50 $612.50 $4,200.00 $2,131.50 $87.50 $11,104.50 $998.00 $18,413.50 $450.00 $780.00 $344,735.00 $241.50 $44,271.50 $6,035.50 $3,120.00 $140.00 $32,767.50 $322.00 $715.00 $5,520.00

13
K&E 12174361.9

Name of Paraprofessional Person Linda A. Scussel

Position with the Applicant Conflicts Restructuring Coordinator Case Assistant Project Assistant Case Assistant Audit Letter Analyst Legal Assistant Case Assistant Technology Services Project Assistant Legal Assistant Legal Assistant Legal Assistant Case Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Project Assistant Project Assistant Project Assistant Case Assistant Project Assistant Legal Assistant Merger/Acquisition Clearance Assistant Case Assistant Technology Services Case Assistant Research Specialist

Department

Administrative Services Restructuring Litigation Restructuring Administrative Services Intellectual Property Litigation Litigation Corporate Restructuring Corporate Litigation Litigation Corporate Restructuring Restructuring Corporate Restructuring Intellectual Property Restructuring Litigation Restructuring Litigation Administrative Services Restructuring Litigation

Peter Scutero Katherine Seiffert Katherine Sklarsky Elizabeth Slaby Hayley M. Smith Marcia A. Smith Charisma J. Starr Mark Stephens James R. Strohl Simon Sutcliffe Jonathan J. Thomas Deborah S. Tonizzo Yao Trinh Gary M. Vogt Scott F. Walker Nancy L. Warner Kristen Weber Timothy Weil Charlotte L. Westhoff Ian Whalen Shannon Williams Dorothy J. Wood Kurt J. Wunderlich Maria E. Yapan PeiSan Yee Joseph Zlatnik Library Research

Hourly Billing Rate $175.00 $185.00 $190.00 $215.00 $120.00 $150.00 $150.00 $140.00 $145.00 $220.00 $115.00 $210.00 $150.00 $215.00 $220.00 $235.00 $240.00 $160.00 $105.00 $235.00 $240.00 $240.00 $250.00 $180.00 $185.00 $190.00 $200.00 $230.00 $155.00 $140.00 $150.00 $140.00 $130.00 $140.00 $228.85 $165.00 $120.00 $125.00 $130.00 $195.00 $200.00 $140.00 $175.00 $185.00 $195.00

Total Billed Hours 75.90 10.90 11.30 8.60 261.40 10.40 4.70 7.00 4.10 16.00 1.00 2.00 2.30 26.30 33.60 4.50 2.50 5.00 0.50 1.80 10.80 30.00 4.60 48.90 87.10 94.50 6.90 7.50 35.60 23.00 1.00 2.30 23.80 1.80 6.50 33.70 155.70 29.20 1.70 28.00 1.00 9.20 22.50 27.90 6.30 20,133.00

Total Compensation

$19,295.00

$32,928.00 $705.00 $980.00 $594.50 $3,520.00 $115.00 $420.00 $345.00 $13,046.50 $1,657.50 $800.00 $52.50 $3,015.00 $8,350.00 $42,870.50 $3,105.00 $5,518.00 $3,220.00 $150.00 $322.00 $3,346.00 $1,487.50 $5,560.50 $22,555.00 $5,660.00 $1,288.00 $10,327.50 $3,488,043.00

Litigation Litigation Administrative Services

Totals for Paraprofessionals

14
K&E 12174361.9

EXHIBIT C

15
K&E 12174361.9

EXHIBIT C-1 Summary of Legal Fees and Expenses For the Period May 1, 2007 through October 12, 2007
Matter Number 3 Matter Description Total Billed Hours 154.90 3,945.10 534.40 699.80 33.90 262.00 681.80 416.00 606.80 245.60 1,105.80 24.10 37.20 127.80 495.40 377.80 932.00 175.60 185.50 1.80 212.00 473.70 0.00 12.70 196.00 3.10 11,940.80 Total Fees Requested $70,352.50 $1,741,732.50 $258,774.00 $147,381.00 $14,050.00 $109,390.00 $287,134.00 $143,847.50 $237,785.50 $82,184.50 $522,808.00 $9,825.00 $17,484.00 $69,277.50 $273,280.50 $205,188.50 $538,565.00 $75,647.00 $72,128.00 $1,008.00 $107,125.50 $209,266.50 $0.00 $3,002.50 $71,406.50 $1,505.50 $5,270,149.50 Total Expenses $2,328.41 $36,317.14 $3,664.77 $21,092.06 $99.87 $2,433.02 $5,101.16 $7,175.03 $4,551.81 $1,085.74 $13,885.94 $85.90 $141.30 $37,177.78 $901.18 $29.50 $3,576.07 $5,511.98 $1,730.19 $0.00 $603.71 $357.46 $42.80 $712.84 $0.00 $0.00 $148,605.66 Total Compensation $72,680.91 $1,778,049.64 $262,438.77 $168,473.06 $14,149.87 $111,823.02 $292,235.16 $151,022.53 $242,337.31 $83,270.24 $536,693.94 $9,910.90 $17,625.30 $106,455.28 $274,181.68 $205,218.00 $542,141.07 $81,158.98 $73,858.19 $1,008.00 $107,729.21 $209,623.96 $42.80 $3,715.34 $71,406.50 $1,505.50 $5,418,755.16

Adversary Proceedings and Contested Matter 5 Asset Analysis 6 Business Operations 7 Case Administration 8 Cash Collateral/DIP Financing 9 Claims Administration and Objections 11 Executory Contracts and Unexpired Leases 12 Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 19 Relief from Automatic Stay 21 Tax Issues 22 Travel 24 Environmental 25 International 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 29 Stakeholders Communications 34 Insurance 35 Intellectual Property 37 Shareholder Litigation 38 U.S. Trustee 39 Liens 40 Vendor/Supplier Matters Total for Matters

K&E 12174361.9

Summary of Hours Billed by Attorneys For the Period May 1, 2007 through October 12, 2007
Name of Professional Person Nicole G. Brightbill Marc J. Carmel Tobias D. Chun Jennifer Clarke-Smith Jeanne T. CohnConnor Keith S. Crow, P.C. Brian E. Davis Thad Davis Pierre-Andre Dubois Deborah V. Dunn David L. Eaton Lisa G. Esayian Catherine Fazio Wendy A. Fleske Jeffrey Gettleman Lauren M. Hawkins Gregory T. Heyman Vicki V. Hood Elisa Hughes Chad J. Husnick John S. Irving, Jr. Melissa R. Junge Natalie H. Keller Michael H. Kerr, P.C. Vladimir Khodosh Lily Kim Gregg Kirchhoefer, P.C. R. Henry Kleeman Arun G. Krishnan Arun Kurichety Brian R. Land Lori A. Lenard Position with the Applicant and Year Admitted Associate Partner Associate Of Counsel Of Counsel Partner Partner Associate Partner Partner Partner Partner Partner Associate Associate Associate Associate Partner Associate Associate Of Counsel Associate Partner Of Counsel Associate Associate Partner Partner Associate Associate Partner Of Counsel 2005 2000 1996 2003 1985 1986 1998 2005 1986 1995 1978 1991 1993 2004 1974 2006 2003 1979 2004 2004 1965 2006 1997 1972 2002 2006 1982 1984 2005 2006 1989 1992 Department Labor Restructuring Environment Litigation Environment Corporate Real Estate Taxation Intellectual Property Trusts and Estates Restructuring Litigation Litigation Real Estate Restructuring Restructuring Litigation Employee Benefits Intellectual Property Restructuring Labor Employee enefits Taxation Corporate Intellectual Property Employee Benefits Intellectual Property Corporate Corporate Restructuring Environment Employee Benefits Hourly Billing Rate $355.00 $395.00 $560.00 $475.00 $390.00 $595.00 $775.00 $525.00 $345.00 $405.00 $950.00 $550.00 $810.00 $570.00 $605.00 $375.00 $415.00 $535.00 $310.00 $370.00 $515.00 $535.00 $795.00 $330.00 $375.00 $415.00 $745.00 $330.00 $590.00 $795.00 $375.00 $415.00 $275.00 $330.00 $725.00 $565.00 $330.00 $375.00 $310.00 $745.00 $515.00 Total Billed Hours 12.00 0.50 669.30 1.00 37.80 282.50 0.50 26.60 10.00 4.70 10.60 2.80 203.70 10.00 220.90 56.10 220.10 1.90 183.50 130.00 40.50 38.50 220.20 89.50 54.20 2.60 23.20 1.50 1.30 0.50 144.10 100.30 13.80 34.50 170.20 338.10 451.60 2.20 21.70 10.90 11.00 Total Compensation $4,260.00 $197.50 $374,808.00 $475.00 $14,742.00 $168,087.50 $387.50 $13,965.00 $3,450.00 $1,903.50 $10,070.00 $1,540.00 $164,997.00 $5,700.00 $133,644.50 $21,037.50 $91,341.50 $1,016.50 $56,885.00 $48,100.00 $20,857.50 $20,597.50 $175,059.00 $29,535.00 $20,325.00 $1,079.00 $17,284.00 $495.00 $767.00 $397.50 $54,037.50 $41,624.50 $3,795.00 $11,385.00 $123,395.00 $191,026.50 $149,028.00 $825.00 $6,727.00 $8,120.50 $5,665.00

2
K&E 12174361.9

Name of Professional Person Carl LeSueur Nicholas Lezak Walter H. Lohmann Micah E. Marcus Daryll Marshall Todd F. Maynes, P.C. Andrew P. R. McDermott Andrew McWhirter Alexandra Mihalas Linda K. Myers, P.C. Maureen D. OBrien Kate S. OScannlain Adam C. Paul Jeffrey Pawlitz Victoria Reznik Ray C. Schrock Joseph Serino, Jr. Coree C. Smith Matthew O. Solum R. Timothy Stephenson Dominik Sthler Wendy Tamblyn Paul D. Tanaka Angelo Tiesi Gregory Vogelsperger Jason M. Wejnert Amanda J. Wendorff Paul Wierbicki Guohua Wu Scott R. Zemnick Paul Zier Robert R. Zitko Totals for Attorneys

Position with the Applicant and Year Admitted Associate Associate Partner Associate Partner Partner Associate Associate Partner Partner Partner Associate Partner Associate Partner Partner Partner Associate Partner Partner Associate Associate Associate Partner Partner Associate Associate Associate Of Counsel Associate Partner Partner 2005 2006 1988 1999 1999 1988 2003 2000 1991 1993 1998 2005 1997 2007 2000 1998 1989 2001 2000 1990 2004 1999 200 1987 2000 2004 2006 2005 1995 2001 2000 1994

Department Litigation Employee Benefits Environment Litigation Corporate Taxation Restructuring Real Estate Employee Benefits Corporate Employee Benefits Litigation Restructuring Restructuring Litigation Restructuring Litigation Real Estate Litigation Labor Corporate Real Estate Environment Trusts and Estates Corporate Intellectual Property Litigation Restructuring Corporate Restructuring Corporate Employee Benefits

Hourly Billing Rate $415.00 $465.00 $375.00 $825.00 $435.00 $465.00 $525.00 $835.00 $415.00 $465.00 $475.00 $745.00 $795.00 $525.00 $315.00 $355.00 $615.00 $310.00 $550.00 $615.00 $675.00 $450.00 $550.00 $745.00 $325.00 $360.00 $450.00 $450.00 $540.00 $525.00 $375.00 $275.00 $370.00 $415.00 $445.00 $535.00 $560.00 $495.00 $645.00

Total Billed Hours 43.20 18.50 19.90 3.00 28.00 46.20 8.30 6.60 309.10 165.30 0.40 0.60 0.80 133.00 1.50 0.30 153.90 21.70 43.60 813.90 24.10 2.00 1.30 115.70 8.60 0.50 13.00 3.90 6.20 84.50 2.80 87.00 568.80 610.60 875.90 357.80 790.40 239.30 0.50 9,465.60

Total Compensation $17,928.00 $8,602.50 $7,462.50 $2,475.00 $12,180.00 $21,483.00 $4,357.50 $5,511.00 $128,276.50 $76,864.50 $190.00 $447.00 $636.00 $69,825.00 $472.50 $106.50 $94,648.50 $6,727.00 $23,980.00 $500,548.50 $16,267.50 $900.00 $715.00 $86,196.50 $2,795.00 $180.00 $5,850.00 $1,755.00 $3,348.00 $44,362.50 $1,050.00 $23,925.00 $210,456.00 $253,399.00 $389,775.50 $191,423.00 $442,624.00 $118,453.50 $322.50 $4,775,153.00

3
K&E 12174361.9

Summary of Hours Billed by Paraprofessionals For the Period May 1, 2007 through October 12, 2007
Name of Professional Person Jesse Aguilar Sara Altier David Andrews Barbara A. Beach Allison Blemberg Neil P. Bohan Dale W. Boyer Michael Buchanio Christine A. Casey Kevin Donnelly Joan D. Donovan Nicole A. Fisher Marvin R. Gibbons, Jr. Adam J. Gorman David Helstowski David Hernandez Scott Huff Claude W. Irmis Daneen L. Jachino Brian D. Krieter Whitney Lappley Michael Lim Jane B. Mackie Maureen McCarthy Lauren MitchellDawson Katherine K. Phillips Mary M. Plastina Bianca Portillo Sharon Powell Renee M. Prescan Arthur Roberts Laurie L. Ruxton Mildred Sapp Portia SarmientoGuerin Sabina Schiller Position with the Applicant Legal Assistant Project Assistant Legal Assistant Legal Assistant Project Assistant Legal Assistant Loss Prevention Compliance Manager Project Assistant Legal Assistant Project Assistant Legal Assistant Conflicts Analyst II Technology Services Legal Assistant Project Assistant Project Assistant Project Assistant Legal Assistant Director Merger/Acquisitions Clearance Legal Assistant Project Assistant Loss Prevention Compliance Analyst Project Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Project Assistant Loss Prevention Compliance Specialist Legal Assistant Law Clerk Legal Assistant Technology Services Legal Assistant Project Assistant Department Restructuring Litigation Restructuring Corporate Intellectual Property Restructuring Administrative Services Intellectual Property Intellectual Property Restructuring Corporate Administrative Services Litigation Restructuring Restructuring Restructuring Restructuring Restructuring Administrative Services Real Estate Restructuring Adminstrative Services Restructuring Restructuring Environment Restructuring Employee Benefits Restructuring Administrative Services Intellectual Property General Real Estate Litigation Corporate Real Estate Hourly Billing Rate $220.00 $140.00 $190.00 $255.00 $140.00 $190.00 $215.00 $150.00 $210.00 $155.00 $245.00 $190.00 $215.00 $190.00 $220.00 $145.00 $165.00 $165.00 $250.00 $545.00 $255.00 $155.00 $145.00 $165.00 $190.00 $220.00 $235.00 $190.00 $210.00 $145.00 $175.00 $210.00 $245.00 $195.00 $245.00 $200.00 $210.00 $140.00 Total Billed Hours 68.80 4.50 137.00 0.30 11.00 31.30 0.30 1.00 15.60 15.50 104.50 5.50 0.50 361.90 472.20 18.70 167.60 1.30 4.00 3.30 0.50 9.60 2.70 324.70 89.00 179.10 0.50 27.20 7.60 14.70 0.50 15.90 14.50 4.00 179.70 15.60 15.40 2.30 Total Compensation $15,136.00 $630.00 $26,030.00 $76.50 $1,540.00 $5,947.00 $64.50 $150.00 $3,276.00 $2,402.50 $25,602.50 $1,045.00 $107.50 $68,761.00 $103,884.00 $2,711.50 $27,654.00 $214.50 $1,000.00 $1,798.50 $127.50 $1,488.00 $391.50 $53,575.50 $16,910.00 $39,402.00 $117.50 $5,168.00 $1,596.00 $2,131.50 $87.50 $3,339.00 $3,552.50 $780.00 $44,026.50 $3,120.00 $3,234.00 $322.00

4
K&E 12174361.9

Name of Professional Person Linda A. Scussel Katherine Seiffert Elizabeth Slaby Mark Stephens James R. Strohl Gary M. Vogt Scott F. Walker Kristen Weber Dorothy J. Wood Kurt J. Wunderlich Library Research

Position with the Applicant Conflicts Restructuring Coordinator Project Assistant Audit Letter Analyst Project Assistant Legal Assistant Legal Assistant Legal Assistant Project Assistant Legal Assistant Merger/Acquisition Clearance Assistant Research Specialist

Department Administrative Services Litigation Administrative Services Corporate Restructuring Restructuring Restructuring Restructuring Litigation Administrative Services Administrative Services

Hourly Billing Rate $215.00 $150.00 $145.00 $150.00 $220.00 $250.00 $190.00 $155.00 $215.00 $235.00 $165.00 $195.00

Total Billed Hours 8.60 4.70 4.10 2.30 32.00 2.70 35.50 20.10 2.00 4.50 29.60 0.80 2,475.20 11,940.80

Total Compensation $1,849.00 $705.00 $594.50 $345.00 $7,040.00 $675.00 $6,745.00 $3,115.50 $430.00 $1,057.50 $4,884.00 $156.00 $494,996.50 $5,270,149.50

Totals for Paraprofessionals TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

5
K&E 12174361.9

EXHIBIT C-2 Summary of Legal Fees and Expenses For the Period May 1, 2007 through May 31, 2007
Matter Number 3 5 6 7 8 9 11 12 Matter Description Total Billed Hours 25.80 1,059.40 95.60 187.90 26.50 55.70 260.30 78.10 53.80 76.70 321.80 4.60 11.40 26.90 215.70 101.10 139.40 1.60 7.60 1.30 55.10 118.40 0.00 0.00 92.00 1.50 3,018.20 Total Fees Requested $10,388.50 $468,236.50 $52,697.50 $37,982.50 $11,446.00 $21,362.50 $104,860.00 $26,232.50 $18,479.00 $27,685.50 $139,015.50 $1,423.50 $4,125.00 $15,566.00 $119,350.00 $54,126.50 $72,841.50 $896.00 $3,748.00 $728.00 $32,237.50 $53,275.00 $0.00 $0.00 $33,767.50 $666.00 $1,311,136.50 Total Expenses Requested $421.67 $5,236.71 $862.79 $3,206.64 $14.40 $243.80 $3,737.98 $1,121.17 $795.94 $326.75 $849.10 $80.00 $36.60 $6,280.06 $330.38 $17.20 $306.27 $5,329.21 $995.95 $0.00 $498.36 $34.10 $42.80 101.70 $0.00 $0.00 $30,869.58 Total Compensation $10,810.17 $473,473.21 $53,560.29 $41,189.14 $11,460.40 $21,606.30 $108,597.98 $27,353.67 $19,274.94 $28,012.25 $139,864.60 $1,503.50 $4,161.60 $21,846.06 $119,680.38 $54,143.70 $73,147.77 $6,225.21 $4,743.95 $728.00 $32,735.86 $53,309.10 $42.80 $101.70 $33,767.50 $666.00 $1,342,006.08

Adversary Proceedings and Contested Matter Asset Analysis Business Operations Case Administration Cash Collateral/DIP Financing Claims Administration and Objections Executory Contracts and Unexpired Leases Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 19 Relief from Automatic Stay 21 Tax Issues 22 Travel 24 Environmental 25 International 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 29 Stakeholders Communications 34 Insurance 35 Intellectual Property 37 Shareholder Litigation 38 U.S. Trustee 39 Liens 40 Vendor/Supplier Matters Total for Matters

K&E 12174361.9

Summary of Hours Billed by Attorneys and Paraprofessionals For the Period May 1, 2007 through May 31, 2007
Name of Professional Person Nicole G. Brightbill Marc J. Carmel Tobias D. Chun Jennifer Clarke-Smith Jeanne T. Cohn-Connor Brian E. Davis Thad Davis Pierre-Andre Dubois Deborah V. Dunn David L. Eaton Catherine Fazio Wendy A. Fleske Lauren M. Hawkins Gregory T. Heyman Vicki V. Hood Elisa Hughes John S. Irving, Jr. Vladimir Khodosh Gregg Kirchhoefer, P.C. Arun G. Krishnan Arun Kurichety Brian R Land Carl LeSueur Walter H. Lohmann Micah E. Marcus Daryll Marshall Andrew P.R. McDermott Linda K. Myers, P.C. Maureen D. O'Brien Adam C. Paul Victoria Reznik Ray C. Schrock Joseph Serino, Jr. R. Timothy Stephenson Dominik Sthler Gregory Vogelsperger Jason M. Wejnert Amanda J. Wendorff Paul Wierbicki Guohua Wu Scott R. Zemnick Paul Zier Totals for Attorneys Position with the Applicant and Year Admitted Associate 2005 Partner 2000 Associate 1996 Of Counsel 2003 Of Counsel 1985 Partner 1998 Associate 2005 Partner 1986 Partner 1995 Partner 1978 Partner 1993 Associate 2004 Associate 2006 Associate 2003 Partner 1979 Associate 2004 Of Counsel 1965 Associate 2002 Partner 1982 Associate 2005 Associate 2006 Partner 1989 Associate 2005 Partner 1988 Associate 1999 Partner 1999 Associate 2003 Partner 1993 Partner 1998 Partner 1997 Partner 2000 Partner 1998 Partner 1989 Partner 1990 Associate 2004 Partner 2000 Associate 2004 Associate 2006 Associate 2005 Of Counsel 1995 Associate 2001 Partner 2000 Department Labor Restructuring Environment Litigation Environment Real Estate Taxation Intellectual Property Trusts and Estates Restructuring Litigation Real Estate Restructuring Litigation Employee Benefits Intellectual Property Labor Intellectual Property Intellectual Property Corporate Restructuring Environment Litigation Environment Litigation Corporate Restructuring Corporate Employee Benefits Restructuring Litigation Restructuring Litigation Labor Corporate Corporate Intellectual Property Litigation Restructuring Corporate Restructuring Corporate Hourly Billing Rate $355.00 $560.00 $475.00 $390.00 $595.00 $525.00 $345.00 $950.00 $550.00 $810.00 $605.00 $375.00 $310.00 $515.00 $795.00 $330.00 $745.00 $375.00 $725.00 $330.00 $310.00 $745.00 $415.00 $825.00 $435.00 $525.00 $415.00 $795.00 $525.00 $615.00 $550.00 $615.00 $675.00 $745.00 $325.00 $525.00 $375.00 $275.00 $370.00 $445.00 $535.00 $495.00 Total Billed Hours 6.50 258.00 1.00 28.00 104.10 2.50 9.80 2.80 2.80 76.30 35.10 13.60 43.90 24.10 34.70 48.70 6.70 39.30 38.00 161.00 10.80 8.10 6.20 1.00 24.40 8.30 204.20 0.80 9.50 85.60 2.80 228.00 0.60 9.50 8.60 50.80 2.80 39.50 293.00 150.50 211.30 134.60 2,427.80 Total Compensation $2,307.50 $144,480.00 $475.00 $10,920.00 $61,939.50 $1,312.50 $3,381.00 $2,660.00 $1,540.00 $61,803.00 $21,235.50 $5,100.00 $13,609.00 $12,411.50 $27,586.50 $16,071.00 $4,991.50 $14,737.50 $27,550.00 $53,130.00 $3,348.00 $6,034.50 $2,573.00 $825.00 $10,614.00 $4,357.50 $84,743.00 $636.00 $4,987.50 $52,644.00 $1,540.00 $140,220.00 $405.00 $7,077.50 $2,795.00 $26,670.00 $1,050.00 $10,862.50 $108,410.00 $66,972.50 $113,045.50 $66,627.00 $1,203,678.50

2
K&E 12174361.9

Name of Paraprofessional Person Jesse Aguilar David Andrews Neil P. Bohan Kevin Donnelly Adam J. Gorman David Helstowski David Hernandez Scott Huff Claude W. Irmis

Position with the Applicant

Department Restructuring Restructuring Restructuring Restructuring Restructuring Restructuring Restructuring Restructuring Restructuring Administrative Services Restructuring Restructuring Restructuring Employee Benefits Real Estate Corporate Restructuring Restructuring Restructuring Administrative Services Restructuring

Legal Assistant Legal Assistant Legal Assistant Project Assistant Legal Assistant Project Assistant Project Assistant Project Assistant Legal Assistant Director Daneen L. Jachino Merger/Acquisitions Clearance Whitney Lappley Project Assistant Jane B. Mackie Project Assistant Maureen McCarthy Legal Assistant Mary M. Plastina Legal Assistant Laurie L. Ruxton Legal Assistant Portia Sarmiento-Guerin Legal Assistant James R. Strohl Legal Assistant Gary M. Vogt Legal Assistant Scott F. Walker Legal Assistant Merger/Acquisition Kurt J. Wunderlich Clearance Assistant Kristen Weber Project Assistant Totals for Paraprofessionals

Hourly Billing Rate $220.00 $190.00 $190.00 $155.00 $190.00 $145.00 $165.00 $165.00 $250.00 $545.00 $155.00 $165.00 $190.00 $210.00 $245.00 $210.00 $220.00 $250.00 $190.00 $165.00 $155.00

Total Billed Hours 10.90 24.50 11.00 6.20 188.00 6.10 56.20 1.30 1.50 1.30 9.60 157.40 49.60 0.90 20.90 1.60 0.80 1.50 13.50 25.60 2.00 590.40 3,018.20

Total Compensation $2,398.00 $4,655.00 $2,090.00 $961.00 $35,720.00 $884.50 $9,273.00 $214.50 $375.00 $708.50 $1,488.00 $25,971.00 $9,424.00 $189.00 $5,120.50 $336.00 $176.00 $375.00 $2,565.00 $4,224.00 $310.00 $107,458.00 $1,311,136.50

TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

3
K&E 12174361.9

EXHIBIT C-3 Summary of Legal Fees and Expenses For the Period June 1, 2007 through June 30, 2007
Matter Number 3 5 6 7 9 11 12 Matter Description Total Billed Hours 28.20 1,045.60 178.70 144.50 12.70 229.20 157.70 139.80 62.90 98.20 2.50 8.10 40.90 129.30 196.20 313.50 4.20 23.70 0.50 87.60 235.50 4.50 100.00 3,244.00 Total Fees Requested $9,120.00 $449,800.50 $89,621.50 $29,018.50 $5,425.00 $92,669.00 $52,389.50 $51,438.50 $18,920.50 $34,626.50 $992.50 $6,100.00 $18,701.00 $70,877.00 $104,075.50 $171,339.00 $1,727.00 $8,793.00 $280.00 $37,078.00 $103,719.50 $1,149.50 $35,399.00 $1,393,260.50 Total Expenses Requested $667.14 $4,263.62 $1,822.35 $3,677.98 $165.86 $266.97 $1,770.37 $1,172.28 $127.90 $3,478.32 $5.90 $29.99 $11,460.81 $35.85 $7.65 $373.45 $136.60 $580.70 $0.00 $92.00 $222.16 $224.42 $0.00 $30,582.32 Total Compensation $9,787.14 $454,064.12 $91,443.85 $32,696.48 $5,590.86 $92,935.97 $54,159.87 $52,610.78 $19,048.40 $38,104.82 $998.40 $6,129.99 $30,161.81 $70,912.85 $104,083.15 $171,712.45 $1,863.60 $9,373.70 $280.00 $37,170.00 $103,941.66 $1,373.92 $35,399.00 $1,423,842.82

Adversary Proceedings and Contested Matter Asset Analysis Business Operations Case Administration Claims Administration and Objections Executory Contracts and Unexpired Leases Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 19 Relief from Automatic Stay 21 Tax Issues 22 Travel 24 Environmental 25 International 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 29 Stakeholders Communications 34 Insurance 35 Intellectual Property 38 U.S. Trustee 39 Liens Totals for Matters

K&E 12174361.9

Summary of Hours Billed by Attorneys and Paraprofessionals For the Period June 1, 2007 through June 30, 2007
Name of Professional Person Nicole G. Brightbill Marc J. Carmel Jennifer Clarke-Smith Jeanne T. Cohn-Connor Thad Davis Brian E. Davis Pierre-Andre Dubois David L. Eaton Lisa G. Esayian Catherine Fazio Wendy A. Fleske Lauren M. Hawkins Gregory T. Heyman Vicki V. Hood Elisa Hughes Chad J. Husnick John S. Irving, Jr. Natalie H. Keller Vladimir Khodosh Lily Kim Gregg Kirchhoefer, P.C. R. Henry Kleeman Arun G. Krishnan Arun Kurichety Brian R. Land Lori A. Lenard Carl LeSueur Micah E. Marcus Todd F. Maynes, P.C. Andrew P.R. McDermott Andrew McWhirter Alexandra Mihalas Maureen D. OBrien Kate S. OScannlain Adam C. Paul Victoria Reznik Ray C. Schrock Joseph Serino, Jr. Coree C. Smith R. Timothy Stephenson Gregory Vogelsperger Amanda J. Wendorff Position with the Applicant and Year Admitted Associate 2005 Partner 2000 Of Counsel 2003 Of Counsel 1985 Associate 2005 Partner 1998 Partner Partner Partner Partner Associate Associate Associate Partner Associate Associate Of Counsel Partner Associate Associate Partner Partner Associate Associate Partner Of Counsel Associate Associate Partner Associate Associate Partner Partner Associate Partner Partner Partner Partner Associate Partner Partner Associate 1986 1978 1991 1993 2004 2006 2003 1979 2004 2004 1965 1997 2002 2006 1982 1984 2005 2006 1989 1992 2005 1999 1988 2003 2000 1991 1998 2005 1997 2000 1998 1989 2001 1990 2000 2006 Department Labor Restructuring Litigation Environment Taxation Real Estate Intellectual Property Restructuring Litigation Litigation Real Estate Restructuring Litigation Employee Benefits Intellectual Property Restructuring Labor Taxation Intellectual Property Employee Benefits Intellectual Property Corporate Corporate Restructuring Environment Employee Benefits Litigation Litigation Taxation Restructuring Real Estate Employee Benefits Employee Benefits Litigation Restructuring Litigation Restructuring Litigation Real Estate Labor Corporate Litigation Hourly Billing Rate $355.00 $560.00 $390.00 $595.00 $345.00 $525.00 $950.00 $810.00 $570.00 $605.00 $375.00 $310.00 $515.00 $795.00 $330.00 $415.00 $745.00 $590.00 $375.00 $275.00 $725.00 $565.00 $330.00 $310.00 $745.00 $515.00 $415.00 $435.00 $835.00 $415.00 $475.00 $745.00 $525.00 $315.00 $615.00 $550.00 $615.00 $675.00 $450.00 $745.00 $525.00 $275.00 Total Billed Hours 5.50 246.40 5.40 90.70 0.20 8.80 4.90 38.90 2.30 79.70 42.50 139.60 16.40 36.20 40.80 2.60 12.70 1.30 104.80 13.80 72.30 77.80 290.60 10.90 1.20 1.00 37.00 3.60 5.60 104.60 0.40 0.30 27.50 1.50 35.60 14.10 253.10 11.60 2.00 47.90 7.70 47.50 Total Compensation $1,952.50 $137,984.00 $2,106.00 $53,966.50 $69.00 $4,620.00 $4,655.00 $31,509.00 $1,311.00 $48,218.50 $15,937.50 $43,276.00 $8,446.00 $28,779.00 $13,464.00 $1,079.00 $9,461.50 $767.00 $39,300.00 $3,795.00 $52,417.50 $43,957.00 $95,898.00 $3,379.00 $894.00 $515.00 $15,355.00 $1,566.00 $4,676.00 $43,409.00 $190.00 $223.50 $14,437.50 $472.50 $21,894.00 $7,755.00 $155,656.50 $7,830.00 $900.00 $35,685.50 $4,042.50 $13,062.50

2
K&E 12174361.9

Name of Professional Person Paul Wierbicki Guohua Wu Scott R. Zemnick Paul Zier Totals for Attorneys

Position with the Applicant and Year Admitted Associate 2005 Of Counsel 1995 Associate 2001 Partner 2000

Department Restructuring Corporate Restructuring Corporate

Hourly Billing Rate $370.00 $445.00 $535.00 $495.00

Total Billed Hours 275.80 163.80 146.50 104.70 2,638.10

Total Compensation $102,046.00 $72,891.00 $78,377.50 $51,826.50 $1,280,053.50

Name of Paraprofessional Person Jesse Aguilar David Andrews Neil P. Bohan Christine A. Casey Adam J. Gorman David Helstowski David Hernandez Claude W. Irmis Daneen L. Jachino Jane B. Mackie Maureen McCarthy Lauren Mitchell-Dawson Katherine K. Phillips Mary M. Plastina Renee M. Prescan Laurie L. Ruxton Portia Sarmiento-Guerin Katherine Seiffert Elizabeth Slaby James R. Strohl Gary M. Vogt Scott F. Walker Kristen Weber Dorothy J. Wood Kurt J. Wunderlich Library Research

Position with the Applicant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Project Assistant Project Assistant Legal Assistant Director Merger/Acquisitions Clearance Project Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Project Assistant Audit Letter Analyst Legal Assistant Legal Assistant Legal Assistant Project Assistant Legal Assistant Merger/Acquisition Clearance Assistant Research Specialist

Department Restructuring Restructuring Restructuring Intellectual Property Restructuring Restructuring Restructuring Restructuring Administrative Services Restructuring Restructuring Environment Restructuring Employee Benefits Intellectual Property Real Estate Corporate Litigation Administrative Services Restructuring Restructuring Restructuring Restructuring Litigation - General Administrative Services Administrative Services

Hourly Billing Rate $220.00 $190.00 $190.00 $210.00 $190.00 $145.00 $165.00 $250.00 $545.00 $165.00 $190.00 $235.00 $190.00 $210.00 $210.00 $245.00 $210.00 $150.00 $145.00 $220.00 $250.00 $190.00 $155.00 $215.00 $165.00 $195.00

Total Billed Hours 13.40 22.90 17.30 13.50 173.90 3.40 31.90 2.50 1.00 142.70 39.40 0.50 27.20 0.10 15.90 13.90 6.10 1.30 2.10 31.20 1.20 20.40 17.60 2.00 4.00 0.50 605.90 3,244.00

Total Compensation $2,948.00 $4,351.00 $3,287.00 $2,835.00 $33,041.00 $493.00 $5,263.50 $625.00 $545.00 $23,545.50 $7,486.00 $117.50 $5,168.00 $21.00 $3,339.00 $3,405.50 $1,281.00 $195.00 $304.50 $6,864.00 $300.00 $3,876.00 $2,728.00 $430.00 $660.00 $97.50 $113,207.00 $1,393,260.50

Totals for Paraprofessionals TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

3
K&E 12174361.9

EXHIBIT C-4 Summary of Legal Fees and Expenses For the Period July 1, 2007 through July 31, 2007
Matter Number 3 Matter Description Total Billed Hours 67.20 433.10 90.60 134.50 4.60 35.90 84.40 96.10 47.70 33.40 475.90 3.20 36.20 30.10 78.40 228.50 58.90 4.20 36.30 80.60 5.30 4.00 1.60 2,070.70 Total Fees Requested $34,544.50 $202,565.00 $38,509.00 $29,651.50 $1,909.00 $15,472.50 $40,439.00 $36,292.00 $17,812.50 $11,182.50 $240,320.00 $1,296.00 $19,977.50 $15,140.50 $45,705.50 $132,976.00 $26,179.00 $2,673.00 $19,759.00 $35,893.00 $1,215.00 $2,240.00 $839.50 $972,591.50 Total Expenses Requested $306.18 $3,415.99 $463.55 $3,719.22 $83.57 $39.74 $336.02 $2,412.47 $612.64 $280.44 $949.29 $0.00 $12,777.98 $270.35 $4.65 $732.20 $2.30 $120.98 $0.00 $6.00 $327.47 $0.00 $0.00 $26,861.04 Total Compensation $34,850.68 $205,980.99 $38,972.55 $33,370.72 $1,992.57 $15,512.24 $40,775.02 $38,704.47 $18,425.14 $11,462.94 $241,269.29 $1,296.00 $32,755.48 $15,410.85 $45,710.15 $133,708.20 $26,181.30 $2,793.98 $19,759.00 $35,899.00 $1,542.47 $2,240.00 $839.50 $999,452.54

Adversary Proceedings and Contested Matter 5 Asset Analysis 6 Business Operations 7 Case Administration 8 Cash Collateral/DIP Financing 9 Claims Administration and Objections 11 Executory Contracts and Unexpired Leases 12 Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 21 Tax Issues 22 Travel 24 Environmental 25 International 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 34 Insurance 35 Intellectual Property 38 U.S. Trustee 39 Liens 40 Vendor/Supplier Matters Totals for Matters

K&E 12174361.9

Summary of Hours Billed by Attorneys and Paraprofessionals For the Period July 1, 20067 through July 31, 2007
Name of Professional Person Nicole G. Brightbill Marc J. Carmel Jennifer Clarke-Smith Jeanne T. Cohn-Connor Thad Davis Brian E. Davis Pierre-Andre Dubois David L. Eaton Lisa G. Esayian Catherine Fazio Wendy A. Fleske Lauren M. Hawkins Gregory T. Heyman Vicki V. Hood Elisa Hughes John S. Irving, Jr. Vladimir Khodosh Lily Kim Gregg Kirchhoefer, P.C. R Henry Kleeman Arun G. Krishnan Lori A. Lenard Carl LeSueur Micah E. Marcus Andrew P. R. McDermott Alexandra Mihalas Maureen D. OBrien Adam C. Paul Victoria Reznik Ray C. Schrock Joseph Serino, Jr. Matthew O. Solum R Timothy Stephenson Paul Wierbicki Guohua Wu Scott R. Zemnick Gregory Vogelsperger Totals for Attorneys Position with the Applicant and Year Admitted Associate 2005 Partner 2000 Of Counsel 2003 Of Counsel 1985 Associate 2005 Partner 1998 Partner 1986 Partner 1978 Partner 1991 Partner 1993 Associate 2004 Associate 2006 Associate 2003 Partner 1977 Associate 2004 Of Counsel 1965 Associate 2002 Associate 2006 Partner 1982 Partner 1984 Associate 2005 Of Counsel 1992 Associate 2005 Associate 1999 Associate Partner Partner Partner Partner Partner Partner Partner Partner Associate Of Counsel Associate Partner 2003 1991 1998 1997 2000 1998 1989 2000 1990 2005 1995 2001 2000 Department Labor Restructuring Litigation Environment Taxation Real Estate Intellectual Property Restructuring Litigation Litigation Real Estate Restructuring Litigation Employee Benefits Intellectual Property Labor Intellectual Property Employee Benefits Intellectual Property Corporate Corporate Employee Benefits Litigation Litigation Restructuring Employee Benefits Employee Benefits Restructuring Litigation Restructuring Litigation Litigation Labor Restructuring Corporate Restructuring Corporate Hourly Billing Rate $395.00 $560.00 $390.00 $595.00 $405.00 $525.00 $950.00 $810.00 $570.00 $605.00 $415.00 $370.00 $535.00 $795.00 $375.00 $745.00 $415.00 $330.00 $725.00 $565.00 $375.00 $515.00 $465.00 $465.00 $465.00 $415.00 $745.00 $525.00 $615.00 $550.00 $615.00 $675.00 $550.00 $745.00 $415.00 $445.00 $560.00 $525.00 Total Billed Hours 0.50 124.60 3.60 13.50 3.20 3.00 2.90 60.20 7.70 37.40 34.90 72.80 21.60 58.30 23.00 1.40 35.40 34.50 17.90 110.40 1.50 7.30 18.50 25.60 67.50 0.30 0.30 38.00 24.00 24.80 175.00 11.40 1.30 19.20 211.10 118.60 251.10 1.50 1,663.80 Total Compensation $197.50 $69,776.00 $1,404.00 $8,032.50 $1,296.00 $1,575.00 $2,755.00 $48,762.00 $4,389.00 $22,627.00 $14,483.50 $26,936.00 $11,556.00 $46,348.50 $8,625.00 $1,043.00 $14,691.00 $11,385.00 $12,977.50 $62,376.00 $562.50 $3,759.50 $8,602.50 $11,904.00 $31,387.50 $124.50 $223.50 $19,950.00 $14,760.00 $13,640.00 $107,625.00 $7,695.00 $715.00 $14,304.00 $87,606.50 $52,777.00 $140,616.00 $787.50 $888,275.50

Name of Paraprofessional Person Jesse Aguilar Sara Altier David Andrews

Position with the Applicant Legal Assistant Project Assistant Legal Assistant

Department Restructuring Litigation Restructuring

Hourly Billing Rate $220.00 $140.00 $190.00

Total Billed Hours 13.20 4.50 31.10

Total Compensation $2,904.00 $630.00 $5,909.00

2
K&E 12174361.9

Name of Paraprofessional Person Allison Blemberg Neil P. Bohan Dale W. Boyer Kevin Donnelly Nicole A. Fisher Marvin R. Gibbons, Jr. Adam J. Gorman David Hernandez

Position with the Applicant Project Assistant Legal Assistant Loss Prevention Compliance Manager Project Assistant Conflicts Analyst II

Department Intellectual Property Restructuring Administrative Services Restructuring Administrative Services Litigation Restructuring Restructuring Administrative Services Restructuring Restructuring Employee Benefits Administrative Services Intellectual Property Real Estate Litigation Corporate Litigation Administrative Services Restructuring Litigation

Hourly Billing Rate $140.00 $190.00 $215.00 $155.00 $190.00 $215.00 $220.00 $165.00 $545.00 $165.00 $220.00 $210.00 $175.00 $245.00 $245.00 $200.00 $210.00 $150.00 $145.00 $190.00 $235.00

Total Billed Hours 5.50 3.00 0.30 9.30 5.50 0.50 169.10 28.00 1.00 24.60 45.60 4.90 0.20 5.70 23.90 15.60 3.90 3.40 2.00 1.60 4.50 406.90 2,070.70

Total Compensation $770.00 $570.00 $64.50 $1,441.50 $1,045.00 $107.50 $37,202.00 $4,620.00 $545.00 $4,059.00 $10,032.00 $1,029.00 $35.00 $1,396.50 $5,855.50 $3,120.00 $819.00 $510.00 $290.00 $304.00 $1,057.50 $84,316.00 $972,591.50

Technology Services Legal Assistant Project Assistant Mergers/Acquisitions Daneen L. Jachino Clearance Director Jane B. Mackie Project Assistant Maureen McCarthy Legal Assistant Mary M. Plastina Legal Assistant Loss Prevention Sharon Powell Compliance Specialist Renee M. Prescan Legal Assistant Laurie L. Ruxton Legal Assistant Mildred Sapp Technology Services Portia Sarmiento-Guerin Legal Assistant Katherine Seiffert Project Assistant Loss Prevention Elizabeth Slaby Compliance Analyst Scott F. Walker Legal Assistant Dorothy J. Wood Legal Assistant Totals for Paraprofessionals

TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

3
K&E 12174361.9

EXHIBIT C-5 Summary of Legal Fees and Expenses For the Period August 1, 2007 through August 31, 2007
Matter Number 3 Matter Description Total Hours Billed 12.80 581.70 43.60 138.50 36.40 88.00 39.20 109.50 50.50 90.60 3.30 15.00 55.70 2.10 144.30 76.10 52.70 12.20 36.80 1.20 1,590.20 Total Fees Requested $7,252.00 $258,865.00 $21,491.00 $29,042.00 $14,805.50 $41,066.50 $12,922.50 $46,449.00 $16,996.00 $46,358.50 $1,934.50 $9,370.00 $30,544.50 $1,281.00 $92,138.00 $32,044.00 $29,127.50 $7,262.00 $15,383.00 $264.00 $714,596.50 Total Expenses Requested $120.35 $2,128.54 $478.85 $3,395.96 $1,236.51 $703.68 $715.03 $1,082.66 $294.77 $7,349.40 $0.00 $2,441.45 $218.88 $0.00 $777.67 $23.46 $0.00 $3.35 $83.80 $59.25 $21,113.61 Total Compensation $7,372.35 $260,993.54 $21,969.85 $32,437.96 $16,042.01 $41,770.18 $13,637.53 $47,531.66 $17,290.77 $53,707.90 $1,934.50 $11,811.45 $30,763.38 $1,281.00 $92,915.67 $32,067.46 $29,127.50 $7,265.35 $15,466.80 $323.25 $735,710.11

Adversary Proceedings and Contested Matter 5 Asset Analysis 6 Business Operations 7 Case Administration 9 Claims Administration and Objections 11 Executory Contracts and Unexpired Leases 12 Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 21 Tax Issues 22 Travel 24 Environmental 25 International 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 34 Insurance 35 Intellectual Property 38 U.S. Trustee Totals for Matters

K&E 12174361.9

Summary of Hours Billed by Attorneys and Paraprofessionals For the Period August 1, 2007 through August 31, 2007
Name of Professional Person Marc J. Carmel Jennifer Clarke-Smith Jeanne T. Cohn-Connor David L. Eaton Catherine Fazio Wendy A. Fleske Jeffrey Gettleman Lauren M. Hawkins Gregory T. Heyman Elisa Hughes Vicki V. Hood Vladimir Khodosh Gregg Kirchhoefer, P.C. R. Henry Kleeman Arun G. Krishnan Brian R. Land Lori A. Lenard Nicholas Lezak Walter H. Lohmann Micah E. Marcus Todd F. Maynes, P.C. Andrew P. R. McDermott Maureen D. OBrien Kate S. OScannlain Adam C. Paul Victoria Reznik Ray C. Schrock Joseph Serino, Jr. R. Timothy Stephenson Dominik Sthler Gregory Vogelsperger Paul Wierbicki Guohua Wu Scott R. Zemnick Robert R. Zitko Totals for Attorneys Name of Paraprofessional Person Jesse Aguilar David Andrews Barbara A. Beach Joan D. Donovan Adam J. Gorman David Helstowski David Hernandez Position with the Applicant and Year Admitted Partner 2000 Of Counsel 2003 Of Counsel 1985 Partner 1978 Partner 1993 Associate 2004 Associate 1974 Associate 2006 Associate 2003 Associate 2004 Partner 1977 Associate 2002 Partner 1982 Partner 1984 Associate 2005 Partner 1989 Of Counsel 1992 Associate 2006 Partner 1988 Associate 1999 Partner 1988 Associate 2003 Partner 1998 Associate 2005 Partner 1997 Partner 2000 Partner 1998 Partner 1989 Partner 1990 Associate 2004 Partner 2000 Associate 2005 Of Counsel 1995 Associate 2001 Partner 1994 Department Restructuring Litigation Environment Restructuring Litigation Real Estate Restructuring Restructuring Litigation Intellectual Property Employee Benefits Intellectual Property Intellectual Property Corporate Corporate Environment Employee Benefits Employee Benefits Environment Litigation Taxation Restructuring Employee Benefits Litigation Restructuring Litigation Restructuring Litigation Labor Corporate Corporate Restructuring Corporate Restructuring Employee Benefits Hourly Billing Rate $560.00 $390.00 $595.00 $810.00 $605.00 $415.00 $535.00 $370.00 $535.00 $375.00 $795.00 $415.00 $725.00 $565.00 $375.00 $745.00 $515.00 $375.00 $825.00 $465.00 $835.00 $465.00 $525.00 $355.00 $615.00 $550.00 $615.00 $675.00 $745.00 $360.00 $525.00 $415.00 $445.00 $560.00 $645.00 Total Billed Hours 27.80 0.80 23.80 16.90 66.60 43.10 1.90 21.80 9.50 20.20 52.70 24.80 21.60 54.60 0.70 0.90 1.70 13.60 2.00 1.90 1.00 84.90 37.50 0.30 2.10 0.60 64.20 0.50 21.50 0.50 11.60 209.10 134.40 233.70 0.50 1,209.30 Total Billed Hours 16.10 28.70 0.30 7.00 144.90 9.20 51.50 Total Compensation $15,568.00 $312.00 $14,161.00 $13,689.00 $40,293.00 $17,886.50 $1,016.50 $8,066.00 $5,082.50 $7,575.00 $41,896.50 $10,292.00 $15,660.00 $30,849.00 $262.50 $670.50 $875.50 $5,100.00 $1,650.00 $883.50 $835.00 $39,478.50 $19,687.50 $106.50 $1,291.50 $330.00 $39,483.00 $337.50 $16,017.50 $180.00 $6,090.00 $86,776.50 $59,808.00 $130,872.00 $322.50 $633,405.00 Total Compensation $3,542.00 $5,453.00 $76.50 $1,715.00 $31,878.00 $1,334.00 $8,497.50

Position with the Applicant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Project Assistant Project Assistant

Department Restructuring Restructuring Corporate Corporate Restructuring Restructuring Restructuring

Hourly Billing Rate $220.00 $190.00 $255.00 $245.00 $220.00 $145.00 $165.00

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Name of Paraprofessional Person Maureen McCarthy Mary M. Plastina Renee M. Prescan Laurie L. Ruxton Portia Sarmiento-Guerin

Position with the Applicant

Department Restructuring Employee Benefits Intellectual Property Real Estate Corporate Administrative Services Corporate

Legal Assistant Legal Assistant Legal Assistant Legal Assistant Legal Assistant Conflicts Linda A. Scussel Restructuring Coordinator Mark Stephens Project Assistant Totals for Paraprofessionals

Hourly Billing Rate $220.00 $210.00 $245.00 $245.00 $210.00 $215.00 $150.00

Total Billed Hours 37.40 1.20 7.50 65.20 1.00 8.60 2.30 380.90 1,590.20

Total Compensation $8,228.00 $252.00 $1,837.50 $15,974.00 $210.00 $1,849.00 $345.00 $81,191.50 $714,596.50

TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

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EXHIBIT C-6 Summary of Legal Fees and Expenses For the Period September 1, 2007 through September 30, 2007
Matter Number 3 5 6 7 8 9 11 12 13 16 17 19 21 22 24 26 27 28 34 35 38 Totals Matter Description Adversary Proceedings and Contested Matter Asset Analysis Business Operations Case Administration Cash Collateral/DIP Financing Claims Administration and Objections Executory Contracts and Unexpired Leases Hearings Fee/Retention Application/Objections (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections (Other Professionals) Disclosure Statement and Plan of Reorganization Relief from Automatic Stay Tax Issues Travel Environmental Labor and Employee Benefits Avoidance Actions Corporate and Securities Matters Insurance Intellectual Property U.S. Trustee Total Billed Hours 20.80 474.70 109.30 63.70 1.40 87.40 14.80 35.70 93.30 15.30 34.70 17.00 7.90 8.80 34.70 76.90 30.30 86.80 14.90 2.40 1.70 1,232.50 Total Fees Requested $9,001.00 $214,221.50 $50,627.00 $14,865.50 $387.00 $37,450.50 $5,923.00 $12,683.00 $46,925.00 $5,134.00 $18,147.00 $7,409.00 $3,265.50 $5,663.00 $19,890.00 $48,729.50 $13,505.00 $23,626.00 $7,813.50 $996.00 $374.00 $546,636.00 Total Expenses Requested $711.12 $1,351.13 $20.70 $2,748.61 $1.90 $112.87 $56.41 $735.14 $285.10 $10.80 $357.38 $0.00 $1.20 $4,217.48 $15.90 $1,369.08 $9.70 $24.80 $9.70 $11.40 $0.00 $12,050.42 Total Compensation $9,712.12 $215,572.63 $50,647.70 $17,614.11 $388.90 $37,563.37 $5,979.41 $13,418.14 $47,210.10 $5,144.80 $18,504.38 $7,409.00 $3,266.70 $9,880.48 $19,905.90 $50,098.58 $13,514.70 $23,650.80 $7,823.20 $1,007.40 $374.00 $558,686.42

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Summary of Hours Billed by Attorneys and Paraprofessionals For the Period September 1, 2007 through September 30, 2007
Name of Professional Person Marc J. Carmel Jeanne T. Cohn-Connor Brian E. Davis Thad Davis David L. Eaton Catherine Fazio Wendy A. Fleske Lauren M. Hawkins Gregory T. Heyman Vicki V. Hood Elisa Hughes Melissa R. Junge Vladimir Khodosh Gregg Kirchhoefer, P.C. R. Henry Kleeman Brian R. Land Lori A. Lenard Nicholas Lezak Micah E. Marcus Maureen D. OBrien Adam C. Paul Victoria Reznik Ray C. Schrock R. Timothy Stephenson Paul D. Tanaka Angelo Tiesi Gregory Vogelsperger Paul Wierbicki Guohua Wu Scott R. Zemnick Totals for Attorneys Position with the Applicant and Year Admitted Partner 2000 Partner 1985 Partner 1998 Associate 2005 Partner 1978 Partner 1993 Associate 2004 Associate 2006 Associate 2003 Partner 1979 Associate Associate Associate Partner Partner Partner Of Counsel Associate Associate Partner Partner Partner Partner Partner Associate Partner Partner Associate Of Counsel Partner 2004 2006 2002 1982 1984 1989 1992 2006 1999 1998 1997 2000 1998 1990 2000 1987 2000 2005 1995 2001 Department Restructuring Environment Real Estate Taxation Restructuring Litigation Real Estate Restructuring Litigation Employee Benefits Intellectual Property Employee Benefits Intellectual Property Intellectual Property Corporate Environment Employee Benefits Employee Benefits Litigation Employee Benefits Restructuring Litigation Restructuring Labor Environment Trusts and Estates Corporate Restructuring Corporate Restructuring Hourly Billing Rate $560.00 $595.00 $525.00 $405.00 $810.00 $605.00 $415.00 $370.00 $535.00 $795.00 $375.00 $330.00 $415.00 $725.00 $565.00 $745.00 $515.00 $375.00 $465.00 $525.00 $615.00 $550.00 $615.00 $745.00 $450.00 $540.00 $525.00 $415.00 $445.00 $560.00 Total Billed Hours 10.60 22.70 1.00 1.30 9.30 2.10 59.70 31.20 7.40 26.40 11.00 1.50 24.80 16.80 75.30 0.50 0.70 6.30 18.10 17.50 3.30 1.30 69.00 10.30 3.90 4.90 9.90 115.60 188.10 188.60 939.10 Total Compensation $5,936.00 $13,506.50 $525.00 $526.50 $7,533.00 $1,270.50 $24,775.50 $11,544.00 $3,959.00 $20,988.00 $4,125.00 $495.00 $10,292.00 $12,180.00 $42,544.50 $372.50 $360.50 $2,362.50 $8,416.50 $9,187.50 $2,029.50 $715.00 $42,435.00 $7,673.50 $1,755.00 $2,646.00 $5,197.50 $47,974.00 $83,704.50 $105,616.00 $480,646.00

Name of Paraprofessional Person Jesse Aguilar David Andrews Michael Buchanio Joan D. Donovan Adam J. Gorman Brian D. Krieter

Position with the Applicant Legal Assistant Legal Assistant Project Assistant Legal Assistant Legal Assistant Legal Assistant

Department Restructuring Restructuring Intellectual Property Corporate Restructuring Real Estate

Hourly Billing Rate $220.00 $190.00 $150.00 $245.00 $220.00 $255.00

Total Billed Hours 14.70 20.70 1.00 74.50 92.90 0.50

Total Compensation $3,234.00 $3,933.00 $150.00 $18,252.50 $20,438.00 $127.50

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Name of Paraprofessional Person Michael Lim

Position with the Applicant

Department Administrative Services Restructuring Employee Benefits Restructuring Intellectual Property General Real Estate Corporate Real Estate Restructuring

Hourly Billing Rate $145.00 $220.00 $210.00 $145.00 $245.00 $195.00 $245.00 $210.00 $140.00 $155.00

Total Billed Hours 1.80 40.90 0.50 1.70 1.30 4.00 33.30 2.80 2.30 0.50 293.40

Total Compensation $261.00 $8,998.00 $105.00 $246.50 $318.50 $780.00 $8,158.50 $588.00 $322.00 $77.50 $65,990.00

Loss Prevention Compliance Analyst Maureen McCarthy Legal Assistant Mary M. Plastina Legal Assistant Bianca Portillo Project Assistant Renee M. Prescan Legal Assistant Arthur Roberts Law Clerk Laurie L. Ruxton Legal Assistant Portia Sarmiento-Guerin Legal Assistant Sabina Schiller Project Assistant Kristen Weber Project Assistant Totals for Paraprofessionals

TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

1,232.50

$546,636.00

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EXHIBIT C-7 Summary of Legal Fees and Expenses For the Period October 1, 2007 through October 12, 2007
Matter Number 3 5 6 7 8 9 11 12 Matter Description Total Billed Hours 0.10 350.60 16.60 30.70 1.40 33.90 5.10 9.20 162.70 6.80 84.60 3.30 29.90 29.40 4.50 10.50 5.90 785.20 Total Fees Requested $46.50 $148,044.00 $5,828.00 $6,821.00 $308.00 $14,874.00 $2,176.50 $3,328.00 $56,681.50 $2,266.00 $44,340.50 $763.00 $17,478.50 $20,541.00 $1,296.00 $4,160.50 $2,975.50 $331,928.50 Total Expenses $101.95 $19,921.15 $16.53 $4,343.65 $0.00 $634.24 $0.10 $420.85 $603.19 $45.08 $902.45 $73.51 $29.82 $17.40 $10.71 $7.76 $0.30 $27,128.69 Total Compensation $148.45 $167,965.15 $5,844.53 $11,164.65 $308.00 $15,508.24 $2,176.60 $3,748.85 $57,284.69 $2,311.08 $45,242.95 $836.51 $17,508.32 $20,558.40 $1,306.71 $4,168.26 $2,975.80 $359,057.19

Adversary Proceedings and Contested Matter Asset Analysis Business Operations Case Administration Cash Collateral/DIP Financing Claims Administration and Objections Executory Contracts and Unexpired Leases Hearings Fee/Retention Application/Objections 13 (Kirkland & Ellis LLP Only) Fee/Retention Application/Objections 16 (Other Professionals) Disclosure Statement and Plan of 17 Reorganization 21 Tax Issues 24 Environmental 26 Labor and Employee Benefits 27 Avoidance Actions 28 Corporate and Securities Matters 34 Insurance Totals for Matters

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Summary of Hours Billed by Attorneys and Paraprofessionals For the Period October 1, 2007 through October 12, 2007
Name of Professional Person Marc J. Carmel Jeanne T. Cohn-Connor Keith S. Crow, P.C. Brian E. Davis Thad Davis David L. Eaton Wendy A. Fleske Lauren M. Hawkins Vicki V Hood John S. Irving, Jr. Michael H. Kerr, P.C. Vladimir Khodosh Gregg Kirchhoefer, P.C. R. Henry Kleeman Brian R. Land Lori A. Lenard Micah E. Marcus Andrew P. R. McDermott Maureen D. OBrien Adam C. Paul Jeffrey Pawlitz Ray C. Schrock R. Timothy Stephenson Wendy Tamblyn Angelo Tiesi Paul Wierbicki Gregory Vogelsperger Guohua Wu Scott R. Zemnick Totals for Attorneys Position with the Applicant and Year Admitted Partner 2000 Partner 1985 Partner 1986 Partner 1998 Associate 2005 Partner 1978 Associate 2004 Associate 2006 Partner 1979 Of 1965 Counsel Of 1972 Counsel Associate Partner Partner Partner Of Counsel Associate Associate Partner Partner Associate Partner Partner Associate Partner Associate Partner Of Counsel Partner 2002 1982 1984 1989 1992 1999 2003 1998 1997 2007 1998 1990 1999 1987 2005 2000 1995 2001 Department Restructuring Environment Corporate Real Estate Taxation Restructuring Real Estate Restructuring Employee Benefits Labor Corporate Intellectual Property Intellectual Property Corporate Environment Employee Benefits Litigation Restructuring Employee Benefits Restructuring Restructuring Restructuring Labor Real Estate Trusts and Estates Restructuring Corporate Corporate Restructuring Hourly Billing Rate $560.00 $595.00 $775.00 $525.00 $405.00 $810.00 $415.00 $370.00 $795.00 $745.00 $795.00 $415.00 $725.00 $565.00 $745.00 $515.00 $465.00 $465.00 $525.00 $615.00 $310.00 $615.00 $745.00 $450.00 $540.00 $415.00 $525.00 $445.00 $560.00 Total Billed Hours 1.90 27.70 0.50 11.30 0.20 2.10 82.40 4.20 11.90 2.40 0.50 15.30 3.60 20.00 0.20 0.30 0.60 12.90 3.00 3.30 21.70 24.60 7.30 13.00 1.30 74.80 3.00 120.50 117.00 587.50 Total Compensation $1,064.00 $16,481.50 $387.50 $5,932.50 $81.00 $1,701.00 $34,196.00 $1,554.00 $9,460.50 $1,788.00 $397.50 $6,349.50 $2,610.00 $11,300.00 $149.00 $154.50 $279.00 $5,998.50 $1,575.00 $2,029.50 $6,727.00 $15,129.00 $5,438.50 $5,850.00 $702.00 $31,042.00 $1,575.00 $53,622.50 $65,520.00 $289,094.50

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Name of Professional Person Jesse Aguilar David Andrews Allison Blemberg Christine A. Casey Joan D. Donovan Adam J. Gorman Michael Lim Maureen McCarthy Bianca Portillo Sharon Powell Laurie L. Ruxton Library Research Totals for Matters

Position with the Applicant Legal Assistant Legal Assistant Project Assistant Legal Assistant Legal Assistant Legal Assistant Loss Prevention Compliance Analyst Legal Assistant Project Assistant Loss Prevention Compliance Specialist Legal Assistant Research Specialist

Department Restructuring Restructuring Intellectual Property Intellectual Property Corporate Restructuring Administrative Services Restructuring Restructuring Administrative Services Real Estate Administrative Services

Hourly Billing Rate $220.00 $190.00 $140.00 $210.00 $245.00 $220.00 $145.00 $220.00 $145.00 $175.00 $245.00 $195.00

Total Billed Hours 0.50 9.10 5.50 2.10 23.00 65.30 0.90 55.20 13.00 0.30 22.50 0.30 197.70 785.20

Total Compensation $110.00 $1,729.00 $770.00 $441.00 $5,635.00 $14,366.00 $130.50 $12,144.00 $1,885.00 $52.50 $5,512.50 $58.50 $42,834.00 $331,928.50

TOTALS FOR ATTORNEYS AND PARAPROFESSIONALS

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EXHIBIT D

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HOLDEN BIXLER, Associate-of Counsel, Restructuring. Admitted to Bar, 2001, Illinois. Education: University of Illinois (B.A., 1998); Indiana School of Law (J.D., 2001). Mr. Bixler was an associate-of counsel in K&Es restructuring practice in Chicago. His practice focused on all aspects of bankruptcy and restructuring workouts, primarily representing corporate debtors in all aspects of chapter 11 bankruptcy proceedings. Mr. Bixler has a broad range of experience in advising corporate debtors as well as trade creditors in all aspects of chapter 11 proceedings. Mr. Bixler has represented his clients in a myriad of litigation and litigation-related matters including prosecuting and defending preference, reclamation, and turnover actions, enforcing the automatic stay, and litigating a wide variety of claims. Mr. Bixler has been heavily involved in numerous bankruptcy appeals, as well as the drafting and solicitation of a chapter 11 plan of reorganization NICOLE G. BRIGHTBILL, Associate, Employment and Labor. Admitted to Bar, 2005, Pennsylvania; Pending, District of Columbia. Education: University of Virginia (B.A., 1999); George Washington University Law School (J.D., 2004) with Honors. Ms. Brightbill is an associate in K&Es employment and labor practice in Washington, D.C. Ms. Brightbill concentrates her practice in the areas of labor and employment counseling and litigation and transactional due diligence. Prior to joining Kirkland & Ellis, Ms. Brightbill served as a law clerk to the honorable D. Michael Fisher, United States Court of Appeals for the Third Circuit. PAUL S. BROWN, Associate, Intellectual Property. Admitted to Bar, 2001, California, 2005, Illinois. Education: University of Illinois at Urbana-Champaign (B.S., Microbiology, 1998); Northwestern University School of Law (J.D., 2001) cum laude. Mr. Browns practice is focused on intellectual property-related transactions. Mr. Brown also has experience in patent, trademark, trade dress, trade secret, copyright, right of publicity and contract litigation. Mr. Brown represents clients in intellectual property matters involving many subjects, including video games, casino games, computer science, electrical engineering, mechanical engineering, life sciences and other technical areas. JOEL D. BURGOS, Associate, Litigation. Admitted to Bar, Pending, New York. Education: University of California, Berkeley (B.A., Economics, 2003) magna cum laude, regents and chancellors scholar; Harvard University (J.D., 2006). Mr. Burgos is an associate in K&Es litigation practice in New York.

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GRANT H. CALDIS, Associate, Corporate. Admitted to Bar, Pending, New York. Education: University of Minnesota (B.S., Economics); Yale University (Ph.D., Finance); University of Pennsylvania Law School (J.D., 2005). Mr. Caldis is an associate in K&Es restructuring and corporate practices in New York. Mr. Caldiss practice focuses on general corporate practice and representing corporate debtors in all aspects of chapter 11 bankruptcy proceedings. ERIK W. CHALUT, Associate, Restructuring. Admitted to Bar, 1999, Illinois. Education: Michigan State University (B.A., 1996); University of Michigan (J.D., 1999). Mr. Chalut represents debtors in all aspects of chapter 11. He has also represented secured and unsecured creditors in connection with their relationship with debtors, in and out of bankruptcy. MARC J. CARMEL, Partner, Restructuring. Admitted to Bar, 2000, Illinois. Education: University of Michigan (B.B.A., 1994; M.Acc., 1994); Harvard University (J.D., 2000). Mr. Carmels practice focuses on all aspects of bankruptcy and restructuring workouts and his major recent client representations include UAL Corporation, Trans World Airlines and Harnischfeger Industries. Before attending Harvard Law School, Mr. Carmel practiced as a Certified Public Accountant. He co-authored the articles, Fiduciary Duties & the Zone of Insolvency, regarding the fiduciary duties of officers and directors in a financially troubled corporation, Recharacterization from Debt to Equity: Do Bankruptcy Courts Have the Power?, and What Standard Should Be Used To Determine Compensation? RICHARD M. CIERI, Partner, Restructuring. Admitted to Bar, 1981, Ohio; 2004, New York. Education: State University of New York at Buffalo (B.A., 1978); University of Michigan (J.D., 1981). Mr. Cieri plays a key role in many of the countrys largest chapter 11 cases and business restructuring matters. He is an internationally recognized authority in domestic and cross-border restructurings and in corporate governance and fiduciary duty matters. Mr. Cieris practice involves representing debtors (including portfolio and privately held companies), creditors committees and secured creditors in restructurings and bankruptcies; advising the boards of directors of financially troubled companies; providing advice in connection with legacy liability and environmental, retiree, pension tort and product liability claims facing a debtor and technology and intellectual property issues; structuring of secured and commercial transactions (including advice related to fraudulent conveyance, corporate spin-offs and related securities issues); and the acquisition of and lending to financially troubled companies. Mr. Cieri is recognized as one of the countrys outstanding restructuring lawyers by numerous leading publications including Turnarounds & Workouts; the K&A Restructuring Register of Americas Top 100 Restructuring Professionals; The Best Lawyers in America; The Guide to

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the Worlds Leading Financial Law Firms; Chambers USA, Americas Leading Lawyers for Business 2005; Global Counsel Handbooks: Restructuring and Insolvency 2004/05; and The Guide to the Worlds Leading Insolvency Lawyers. His distinguished career was profiled in an article by the Dow Jones Daily Bankruptcy Review in March 2005 and he is the recipient of numerous other published honors. Mr. Cieri is also a member of the American College of Bankruptcy Lawyers. JENNIFER CLARKE-SMITH, Associate-Of Counsel, Antitrust. Admitted to Bar, 2003, Illinois. Education: Purdue University (B.A., 1996); Catholic University of America (J.D., 2003) cum laude, Catholic University Law Review. Ms. Clarke-Smith is an associate-of counsel for Mergers/Acquisitions Clearance. Prior to joining K&E, she worked as an attorney for the Federal Trade Commission, where she participated in all aspects of preparing antitrust cases for the Bureau of Competition, Mergers I. ROBERT S. COHEN, Partner, Litigation. Admitted to Bar, 2002, New York. Education: University of Pennsylvania (B.A., 1991); University of Chicago Law School (J.D., 1999) with honors. Mr. Cohen is a partner in K&Es litigation department in New York. JEANNE T. COHN-CONNOR, Partner, Environmental. Admitted to Bar, 1985, New York; 1987, Maine; 2001, District of Columbia. Education: University of Pennsylvania (B.A., 1978) cum laude; University of Chicago Law School (J.D., 1984) semifinalist - Hinton Moot Court Competition. Ms. Cohn-Connor is a partner in K&Es environmental department in Washington, D.C. Ms. Cohn-Connor has extensive experience providing environmental counseling for clients involved in Superfund enforcement matters, bankruptcy matters and corporate transactions. Ms. Cohn-Connors practice includes environmental compliance auditing, brownfields redevelopment, settlement negotiations and management of site investigations and cleanups. Work arises under the major federal environmental statutes, including CERCLA, RCRA, CWA, and NEPA, and various state, local and foreign laws and regulations. Ms. Cohn-Connors past experience includes representing clients in commercial transactions, including real estate conveyances and stock and asset sales and purchases. LISA COX, Associate, Real Estate. Admitted to Bar, 2000, Illinois. Education: University of Illinois (B.S., 1997); University of Illinois (J.D., 2000). Ms. Coxs was an associate in K&Es Chicago real estate group. Ms. Coxs handled real estate aspects of corporate bankruptcy, mergers, acquisitions, dispositions, financing, and related transactions.

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THAD W. DAVIS, Associate, Tax & Planning. Admitted to Bar, 2005, Illinois, Education: University of Chicago (B.A., 1991); University of Southern California (M.F.A., 1999); University of Chicago Law School (J.D., 2005). Mr. Davis is an associate in K&Es tax and planning department in Chicago. Mr. Daviss practice focuses on tax aspects of complex business transactions, the tax aspects of restructuring and bankruptcy and tax litigation. RICHARD C. EAST, Partner, Litigation, International Arbitration. Admissions/Qualifications: 1997, England; 2003, Higher Court (Civil Proceedings) Qualification. Education: London School of Economics (LL.B., 1993); College of Law, London, England (1995). Mr. East has a wide-ranging litigation practice, which includes commercial litigation, contentious insolvency (acting for both officeholders and bondholder committees) and international arbitrations. Mr. East is also a qualified solicitor advocate (civil) and has appeared on behalf of clients in a wide range of forums including the English High Court (including the Commercial Court, the Queens Bench and the Chancery Division) and international arbitrations (under LCIA and ICC rules). Mr. East is also a committee member of the Solicitors Association of Higher Court Advocates (SAHCA) and is the author of numerous articles, including The Debtor Strikes Back, Wrongful or Ineffective Acceleration and Dispute Resolution: An Advocate of Change. DAVID L. EATON, Partner, Restructuring. Admitted to Bar, 1978, Illinois. University of Michigan (B.A., 1974); University of Illinois (J.D., 1978). Education:

Mr. Eaton concentrates his practice in the representation of debtors, financial institutions, unsecured creditors and committees, in workout and bankruptcy planning, negotiation and litigation. He also represents purchasers of financially troubled companies. He is the author of several articles, including Acquiring an Insolvent Business and Trouble With The Syndicate: Avoiding Disputes Over Syndicated Loan Documents and Participation Agreements. CARTER W. EMERSON, P.C., Partner, Corporate. Admitted to Bar, 1972, Illinois. Education: Miami University (B.S., 1969); Northwestern University School of Law (J.D., 1972) Order of the Coif. Mr. Emerson concentrates his practice in the area of complex international and domestic transactions, including mergers, leveraged buyouts and public and private offerings and securities and corporate governance advice, including in connection with restructurings. Mr. Emerson is listed in The Best Lawyers in America 2005-2006 edition as an outstanding practitioner in corporate, mergers and acquisitions and securities law matters. Mr. Emerson recently coauthored the article, What Every Compensation Committee member Should Know About Corporate Governance Reforms.

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MICHAEL G. FATALL, Partner, Intellectual Property. Admitted to Bar, Illinois, 1997. Education: University of Kansas (B.A. 1991); Northwestern University School of Law (J.D. 1997). Mr. Fatall was a partner in K&Es intellectual property practice in Chicago. CATHERINE ELIZABETH FAZIO, Partner, Litigation. Admitted to Bar, 1993, California; 1996, Massachusetts; 2002, Illinois. Education: University of California, Berkeley (B.A., 1990) highest distinction in general scholarship; Stanford University (J.D., 1993) Stanford Law & Policy Review. Ms. Fazio is a litigation partner in K&Es Chicago office. Ms. Fazio has practiced law in Los Angeles and Boston, litigating securities and complex commercial litigation cases. She joined the Firm from the United States Department of Justice, Antitrust Division, where she focused on civil antirust enforcement in securities and high-technology industries. Ms. Fazio has appeared as a speaker on antitrust issues at American Bar Association and District of Columbia Bar Association forums. She was recently featured on Odyssey, a WBEZ radio program, where she discussed antitrust in the Global Economy. AMANDA NICOLE FELTMAN, Associate, Litigation. Admitted to Bar, 2005, Illinois. Education: Indiana University (B.A., Psychology, 2002) cum laude; Indiana University School of Law (J.D., 2005) magna cum laude; Order of the Coif; Order of the Barristers. Ms. Feltman is a litigation associate in K&Es Chicago office. WENDY ANN FLESKE, Associate, Real Estate. Admitted to Bar, 2004, Illinois; California, pending. Education: Dartmouth College (B.A., 1998) cum laude; Oxford University, England (M.St., 1999); University of California, Boalt Hall School. of Law (J.D., 2004) California Law Review Member. Ms. Fleske is an real estate associate in K&Es San Francisco office. REENA GANJU, Associate, Corporate. Admitted to Bar, New York, 2004, Illinois, Pending. Education: Cornell University (B.S., 2000); Columbia Law School (J.D. 2003) Kent Scholar. Ms. Ganju is an associate in K&Es corporate practice in Chicago.

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AMIR GHAFFARI, Associate, Restructuring. Admitted to Bar, 2003, England and Wales. Education: Bristol University (LL.B., 1999); College of Law (L.P.C., 2000). Mr. Ghaffari has a wide-ranging dispute resolution practice which includes commercial litigation and international arbitration. He is also a qualified Solicitor Advocate and is a member of the Solicitors Association of Higher Court Advocates. Before joining K&E, Mr. Ghaffari served as Judicial Assistant to The Rt. Hon. The Lord Woolf, The Lord Chief Justice of England and Wales. MARK E. GRUMMER, Partner, Environmental. Admitted to Bar, 1976, Illinois, 1979, District of Columbia. Education: Northwestern University (B.A., 1973) with Distinction; University of Chicago (J.D., 1976) Law Review. Mr. Grummer is a partner in K&Es environmental practice in Washington, D.C. Mr. Grummers practice focuses on CERCLA analysis, bankruptcy matters, transactional due diligence and environmental litigation. Mr. Grummer has experience in representing debtors in several current and recent chapter 11 cases. Mr. Grummer also has significant experience representing clients in matters involving acquisitions of assets from bankruptcy estates and transactional and corporate counseling involving businesses with known or potential environmental and toxic tort liabilities. JOHN F. HARTMANN, Partner, Litigation. Admitted to Bar, 1987, Illinois. Education: University of Minnesota (B.S., 1984); University of Minnesota Law School (J.D., 1987). Mr. Hartmann is a litigation partner concentrating in shareholder, antitrust and commercial litigation. A former federal prosecutor and an experienced trial lawyer, Mr. Hartmann also handles white collar criminal matters and internal investigations. In addition to representing issuers, auditors and directors and officers in a wide variety of securities fraud cases, including several large matters arising out of accounting irregularities, Mr. Hartmann has litigated large antitrust and consumer fraud class actions, insurance coverage cases and other large commercial disputes. He has also represented numerous clients in connection with SEC and government inquiries regarding securities, antitrust, health care and environmental matters, and has conducted internal investigations for management, boards of directors and special committees. Mr. Hartmann was mentioned in the article, "Big Suits: Conseco Bankruptcy" from the March 2003 issue of The American Lawyer. LAUREN HAWKINS, Associate, Restructuring. Admitted to Bar, 2006, Illinois. Education: Missouri State University (B.S., 2001); Washington University School of Law (J.D., 2005). Ms. Hawkins is an associate in K&Es restructuring group in Chicago. Ms. Hawkins focuses her practice on all aspects of corporate restructuring, bankruptcy and insolvency proceedings.

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STEPHEN E. HESSLER, Partner, Restructuring. Admitted to Bar, 2001, Michigan; 2004, District of Columbia. Education: University of Michigan (B.A., 1995); University of Michigan (J.D., 2001). Mr. Hessler is a partner in the restructuring practice of K&Es New York office. He co-authored the article, Its Time to Lengthen Strides in Tort Reform, which appeared in the August 31, 2004 issue of Investors Business Daily. GREGORY T. HEYMAN, Associate, Litigation. Admitted to Bar, 2003, New York. Education: Brandeis University (B.A., 1995); Columbia Law School (J.D., 2001). Mr. Heyman is an associate in K&Es litigation practice in New York. Mr. Heyman has significant experience in complex litigation and arbitration. Mr. Heymans practice focuses on antitrust, appellate, bankruptcy, commercial disputes, labor, securities and financial service regulation and trade secrets. Mr. Heyman has represented clients and has successfully argued motions in state and federal courts across the United States. Mr. Heyman has developed case strategies and managed all aspects of discovery and pretrial proceedings in multi-million dollar cases for a variety of Fortune 500 companies. Mr. Heyman has also advised clients in connection with disputes before the AAA and NASD on a variety of matters. AMY HIJJAWI, Associate-Of Counsel, Restructuring. Admitted to Bar, 1989, Illinois. Education: University of Illinois (B.A., 1986); Loyola University (J.D., 1989). Ms. Hijjawi was formerly a partner in the law firm of Katten Muchin Zavis Rosenman in Chicago, Illinois, concentrating in the areas of bankruptcy and commercial litigation. Ms. Hijjawi has acted as counsel for borrowers and debtors-in-possession engaged in businesses including health care and other management service organizations, telecommunications, manufacturing and retail distribution. Ms. Hijjawi also represents secured lenders, individual creditors, creditors committees and trustees in all aspects of bankruptcy proceedings/litigation and practices in all areas of general commercial litigation, including contract, real estate, tax, fraud and insurance coverage. She has substantial trial experience, particularly in the area of financial fraud and is a member of the federal trial bar. Ms. Hijjawi has successfully argued before the Seventh Circuit Court of Appeals and the Illinois Appellate Court for the First District of Illinois. She is also admitted to practice before the Tenth Circuit Court of Appeals and the United States Tax Court.

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VICKI V. HOOD, Partner, Employee Benefits. Admitted to Bar, 1977, Illinois; 1991 New York. Education: Northwestern University (B.A., 1974); Northwestern University (M.M., 1977); Northwestern University (J.D., 1977). Ms. Hood is the partner in charge of Kirklands employee benefits group. Her practice focuses on the employee and employee benefits aspects of corporate transactions, bankruptcy and workout situations. Ms. Hood also has extensive experience in advising venture capital, real estate and leveraged buyout funds regarding the Department of Labor plan asset rules, advising investment managers regarding ERISA fiduciary rules with respect to incentive compensation, prohibited transactions and other compliance issues, and counseling internal employee benefits committees on their ERISA fiduciary duties and responsibilities. Ms. Hoods practice includes the representation of some of the largest private retirement funds in the world for purposes of benefit design, compliance and, most significantly, direct private market investments. ANNE HUBER, Partner, Restructuring. Admitted to Bar, 1992, Minnesota, 1995, Illinois. Education: Marquette University (B.A., 1989) magna sum laude; University of Minnesota Law School (J.D., 1982) cum laude. Ms. Huber was a restructuring partner with extensive experience representing debtors and creditors in bankruptcy proceedings, obtaining confirmation of standard and prepackaged chapter 11 plans, buying or selling assets in section 363 proceedings, and resolving disputes regarding preferences and other adversary proceedings. Ms. Huber practice included distressed debt trading, both in and out of bankruptcy. ELISA D. HUGHES, Associate, Intellectual Property. Admitted to Bar, 2004, Illinois. Education: Boise State University (B.F.A., 1997); Northwestern University School of Law (J.D., 2004). Ms. Hughes is an associate in K&Es intellectual property transactional group in Chicago. Ms. Hughes practices focuses on the transactional side of intellectual property, and Ms. Hughes has experience advising clients on issues relating to trademark licenses, patent licenses and supply agreements. In addition to drafting and negotiating licenses and contracts, Ms. Hughes also assists private equity firms on various intellectual property related issues that arise in the purchase and sale of companies in a wide range of industries, from consumer goods and software developers to semiconductor manufacturers and chemical plants. Ms. Hughes experience in these matters includes analysis of intellectual property portfolios and drafting consulting agreements, intellectual property assignment documents and confidentiality agreements.

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GATES S. HURAND, Associate, Litigation. Admitted to Bar, 2006, New Jersey, Pending, New York and New Jersey. Education: Yale University (B.A., 2000); University of Michigan Law School (J.D., 2006) cum laude. Mr. Hurand is an associate in K&Es litigation practice in New York. Mr. Hurands practice focuses on commercial litigation and white collar criminal defense. Mr. Hurand has experience representing large institutional clients as well as individual clients in a range of litigation matters. JOHN S. IRVING, Jr., Associate-Of Counsel, Labor. Admitted to Bar, 1965, New Jersey; 1966, District of Columbia. Education: Brown University (A.B., 1962); Georgetown University Law Center (J.D., 1965); Georgetown University Law Center (LL.M., 1967). Mr. Irving is an associate-of counsel in K&Es Washington D.C. office. Mr. Irvings focuses his practice on labor and employment litigation and counseling on mergers, acquisitions and consolidations, downsizing, plant relocations, union representation elections, labor negotiations, strikes and lockouts, NLRB unfair labor practices, arbitration, wage and hour, wrongful discharge and equal employment. Mr. Irving was selected as a global leader in the field of employment & labor law in The International Whos Who of Labor and Employment Lawyers by Law Business Research BRIDGET K. JAUNAL, Associate, Restructuring. Admitted to Bar, 2006, Illinois. Education: Texas A&M University (B.S., 1984); Rice University (M.B.A. 1989); Northwestern University School of Law (J.D., 2006) Mrs. Jaunal is an associate in K&Es restructuring group in Chicago. Mrs. Jaunals practice focuses on representing corporate debtors in all aspects of corporate restructuring, including representations of clients interest in chapter 11 cases. Mrs. Jaunal has a range of experience including assisting clients to understand bankruptcy specific considerations of asset disposition, post-petition default interest considerations, suretyship rights and defenses and drafting stipulations, settlement agreements and objections to proofs of claim. ANDREA L. JOHNSON, Associate, Restructuring. Admitted to Bar, 2004, Illinois. Education: Wartburg College (B.A., 2001); Tulane University (J.D., 2004). Ms. Johnson is an associate in Kirkland & Ellis Restructuring group.

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PARTHA KAR, Associate, Restructuring. Admitted to Bar, 1993, Queensland, Australia; 1999, Victoria, Australia; 2001, New South Wales, Australia; 2001, England and Wales. Education: University of Queensland (B.Com., 1990); University of Queensland (LL.B, 1992); Queensland University of Technology (GDip. Leg. Prac., 1993). Mr. Kar has a wide range of cross-border restructuring and insolvency experience. He has acted for financial creditors (including non-bank funds), turnaround advisors, corporate debtors and creditors and insolvency practitioners/appointees in multi-jurisdictional restructurings and all classes of insolvency proceedings; directors, shareholders and creditors of companies that are financially impaired or subject to solvent reorganization; and for vendors and purchasers of distressed debt or equity. Mr. Kar has worked on all stages of this work including contingency planning and strategy, negotiations, documentation, post-restructuring/appointment and the exit. NATALIE H. KELLER, Partner, Taxation. Admitted to Bar, 1997, Illinois. Education: University of Montana (B.S., 1992) with high honors; University of Utah, S.J. Quinney College of Law (J.D., 1997) Order of the Coif, Utah Law Review. Ms. Keller is a partner in K&Es tax group in Chicago. Ms. Kellers practice focuses on all aspects of tax controversies, including IRS audits, IRS appeals and litigation. She has litigated cases in the U.S. Tax Court, U.S. Court of Federal Claims, U.S. district and bankruptcy courts and U.S. courts of appeal. Ms. Keller also advises U.S. and foreign multinational companies on international tax issues, including transfer pricing planning and compliance, resolution of transfer pricing audits and competent authority. Ms. Kellers transfer pricing experience includes cases in the automotive, consumer electronics and pharmaceutical industries. ALEXANDRA S. KELLY, Associate, Restructuring. Admitted to Bar, 2003, California. Education: College of New Jersey (B.A., 2000); University of Southern California (J.D., 2003). Ms. Kellys practice focuses on protecting and advancing the financial interests of corporate debtors and secured and unsecured creditors in the various transactional and litigation-related aspects of the debtor-creditor relationship. Her primary focus is representing and assisting large chapter 11 debtors through many aspects of the restructuring process. JOHN J. KELLY, Associate, Corporate. Admitted to Bar, 2006, New York, 2007, Illinois. Education: University of Wisconsin Madison (B.S., 2002); University of Minnesota Law School (J.D., 2005) magna cum laude. Mr. Kelly is an associate in K&Es corporate department in Chicago. Mr. Kellys experience includes private placements, public offerings of securities and mergers and acquisitions.

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VLADIMIR KHODOSH, Associate, Intellectual Property. Admitted to Bar, 2002, Illinois, 2005, Registered to practice before the United States Patent and Trademark Office. Education: University of Illinois at Urbana Champaign (B.A., 1998); University of Illinois College of Law (J.D., 2001). Mr. Khodosh is an associate in K&Es intellectual property department in Chicago. Mr. Khodoshs practice focuses on technology transactions. Mr. Khodosh has handled a variety of software licensing, software development and business outsourcing deals. Mr. Khodosh is a registered patent attorney who counsels clients on protecting patent, copyright and trade secret aspects of business method, software and internet-based intellectual property assets. LILY KIM, Associate, Employee Benefits. Admitted to Bar, 2006, Illinois. Education: Northwestern University (B.S., 2001); University of Illinois College of Law (J.D., 2006) cum laude, University of Illinois Law Review. Ms. Kim is an employee benefits and tax associate in K&Es Chicago office. GREGG KIRCHHOEFER, Partner, Intellectual Property. Admitted to Bar, 1982, Illinois. Education: Saint Louis University School of Commerce and Finance (B.S.C., 1972); Saint Louis University School of Law (J.D., 1982) cum laude. Building on work experience in the computer industry, Mr. Kirchhoefers practice is focused on transactional and counseling matters primarily involving computer, telecommunications, biotechnology, other technology and intellectual property, corporate and commercial issues. Mr. Kirchhoefer is responsible for the Firms intellectual property/technology transactions practice group in Chicago. Transaction and counseling matters for which Mr. Kirchhoefer has been responsible include: outsourcing (business process, information technology, applications processing and ASP) and facilities management agreements; telecommunications agreements (including tariffed and nontariffed voice, data, video and network management services); Internet, e-commerce and EDI agreements; strategic alliance, joint venture, consortium and teaming agreements; system development, software licensing and other computer-related agreements of all types; biotechnology, biogenetics, pharmaceutical and medical device agreements; technology transfer, research and development and licensing agreements; entertainment, publishing and new media agreements; bankruptcy-remote and tax-driven intellectual property holding entity mechanisms; intellectual asset-management programs; protection of technology, software and databases; and product development, manufacturing, franchising and distribution arrangements, all across a broad spectrum of businesses, technologies and intellectual property rights. In addition, Mr. Kirchhoefer works closely with the Firms corporate, venture capital/private equity and tax attorneys on mergers, acquisitions, leveraged buyouts and venture capital/private equity transactions and securities offerings.

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R. HENRY KLEEMAN, Partner, Corporate. Admitted to Bar, 1984, Illinois. Education: Colgate University (B.A., 1980) magna cum laude; University of Chicago Law School (J.D., 1984). Mr. Kleeman is a partner in K&Es Chicago office specializing in corporate and securities law. Mr. Kleemans broad base of experience includes counseling public companies and boards of directors on securities and regulatory compliance, mergers and acquisitions, corporate governance and corporate finance matters. Mr. Kleemans also has substantial experience in corporate compliance programs and internal corporate investigations. ARUN G. KRISHNAN, Associate, Corporate. Admitted to Bar, 2005, Pennsylvania. Education: Case Western Reserve University (B.S., Management; B.A., Chemistry, 2000); George Washington University Law School (J.D., 2005). Mr. Krishnan is an associate in K&Es corporate department in Chicago. GRAHAM LANE, Associate, Restructuring. Admitted to Bar, 2003, England and Wales. Education: Universit de Paris 1 Panthon-Sorbonne, Matrise en Droit (2000); Kings College London (LL.B., 2000); College of Law (2001). Mr. Lane concentrates his practice on the provision of advice to stakeholders in distressed businesses, principally debtors, insolvency practitioners and bondholders. Mr. Lane co-authored the article The EC Insolvency Regulation: Three Years On, which was published in the PLC Cross-border Restructuring and Insolvency Handbook 2005/06, and U.S. Chapter 11 -vEnglish Administration: A Practical Comparison, which was submitted to the ABI International Insolvency Symposium in September 2005. He has also contributed to various articles for The Lawyer. LISA G. LAUKITIS, Partner, Restructuring. Admitted to Bar, 2000, New York. Education: Miami University, Ohio (B.A., 1996); University of Dayton (J.D., 1999). Ms. Laukitis practice focuses on representation of corporate debtors and secured and unsecured creditors in both transactional and litigation-related engagements. On the transactional side, Ms. Laukitis has a broad range of experience, including advising clients with respect to distressed mergers and acquisitions, negotiating out of court workouts, and negotiating asset-based lending agreements, structuring out of court workouts, drafting and implementing chapter 11 plans of reorganization, and negotiating cash collateral stipulations and debtor in possession financing agreements with senior lenders. Additionally, Ms. Laukitis has represented several private equity clients in their attempts to purchase distressed companies and related assets out of chapter 11 proceedings. Ms. Laukitis related litigation experience includes numerous contested matters involving preference actions, fraudulent transfers, executory contract rejection and assumption disputes, claims objections, and various disputes with creditors and bondholders committees.

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CARL D. LESUEUR, Associate, Litigation. Admitted to Bar, 2005, California, 2005, New York. Education: Brigham Young University (B.A., Political Science, 2000); University of Chicago Law School (J.D., 2004). Mr. LeSueur is an associate in K&Es litigation practice in New York. In addition to representing clients in copyrights, trademark, bankruptcy and contract disputes, Mr. LeSueur has assisted clients in defense of fraud actions and assisted in conducting internal investigations. He has experience in all aspects of civil litigation, including discovery, settlement, trial and appeal. NICHOLAS J. LEZAK, Associate, Employee Benefits. Admitted to Bar, 2006, Illinois; 2006, New York. Education: University of Chicago (A.B., 2002) with honors; University of Michigan Law School (J.D., 2005). Mr. Lezak is an employee benefits associate in K&Es Chicago office. MICAH E. MARCUS, Associate, Litigation. Admitted to Bar, 1999, Illinois. Education: University of Arizona (B.A., 1995); DePaul University College of Law (J.D., 1999) with honors, Order of the Coif. Mr. Marcuss practice focuses on representing large corporate debtors in all aspects of corporate restructuring, including representations of clients interests in chapter 11 proceedings. On the transactional side, Mr. Marcus has a broad range of experience, including advising clients on daily operational issues relating to business operations under chapter 11 of the Bankruptcy Code, auctioning and negotiating the sale of estate assets, negotiations of contracts and settlement agreements with clients creditors and business partners, structuring out-of-court work-outs and drafting and implementing chapter 11 plans of reorganization. On the litigation side, in addition to years of experience in general commercial litigation, collection actions (in and out of chapter 7 proceedings) and representation of chapter 7 trustees, Mr. Marcus has experience in a broad array of contested matters, including claims resolutions, preference actions, contested confirmation hearings, actions to enjoin actions against corporate clients officers and directors, contested claims estimation proceedings and post-confirmation actions to enforce client discharges issued pursuant to confirmed chapter 11 plans. DARYLL V. MARSHALL, Partner, Corporate. Admitted to Bar, 1999, Illinois. Education: Temple University (B.B.A., 1996); Boston University School of Law (J.D. 1999). Mr. Marshall is a partner in K&Es corporate department in Chicago. Mr. Marshalls practice focuses primarily on representation of public and private company clients in structuring, documenting, negotiating and closing credit facilities, including secured and unsecured transactions, senior, second lien, subordinated transactions and mezzanine finance. Mr. Marshalls experience includes the representation of public and private company clients and

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private equity sponsors in connection with leveraged acquisitions, syndicated loan facilities, recapitalizations, workouts and restructurings, including, debtor-in-possession and exit financing. Mr. Marshall has represented the borrower or the equity sponsor in senior financings across such diverse industries as automotive manufacturing, chemical producers, clothing and branded apparel companies, software companies, energy conservation companies and others. ELISABETH M. MARTIN, Associate, Corporate. Admitted to Bar, 2002, Illinois, 2003, Illinois. Education: Harvard College (A.B., 1996); Columbia Law School (J.D., 2001). Ms. Martin is an associate in K&Es corporate department in Chicago. Ms. Martins practice focuses primarily on securities offerings and general securities law counseling. Ms. Martins experience includes initial public offerings, secondary equity offerings, high yield debt offerings, investment grade debt offerings, convertible securities offerings and other capital markets transactions. TODD F. MAYNES, P.C., Partner, Taxation. Admitted to Bar, 1988, Illinois. Education: Brigham Young University (B.A., 1984); Brigham Young University, (J.D., 1987). Mr. Maynes focuses his practice on tax litigation, tax planning and the tax aspects of restructuring and bankruptcy. He has represented corporations and individuals before the United States Supreme Court, the United States Court of Appeals, the United States Tax Court, the United States Court of Claims, federal district court and various state courts. Mr. Maynes has been an adjunct faculty member of Chicago-Kent College of Law since 1993, and is co-chairman of the Planning Committee for the Chicago-Kent College of Law Federal Tax Institute. He was named in Chambers USA, Americas Leading Lawyers for Business in 2004 and 2005, which noted that Mr. Maynes was the lead tax lawyer on some of the largest and most significant bankruptcies in recent history. Mr. Maynes has published many articles on tax matters and is the author of the BNA Portfolio on Start-Up Expenses. ANDREW P.R. McDERMOTT, Associate, Restructuring. Admitted to Bar, 2003, Illinois. Education: University of Minnesota-Twin Cities (B.A., 1998); Northwestern University School of Law (J.D., 2003). Mr. McDermott is an associate in K&Es restructuring group in Chicago. He has a broad practice representing clients in all aspects of the debtor-creditor relationship ranging from chapter 11 reorganization and out of court restructurings to creditor and equity committees and representation of individual creditors. Mr. McDermott has represented clients in numerous litigation matters, including the successful negotiation and litigation of sizeable claims against bankruptcy estates, prosecution of hundreds of avoidance actions and defense of avoidance actions.

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On the transactional side, Mr. McDermott has advised debtors in out of court restructurings, provided finance and accounting support to a chapter 11 debtor, prepared liquidation and feasibility analyses for plan confirmation, and advised utility companies and municipalities regarding environmental remediation in bankruptcy. JILLIAN MCKEOWN, Associate, Corporate. Admitted to Bar, 2003, England and Wales. Education: University of Nottingham (LL.B., 1998); Nottingham Law School (LPC, 1999). Jillian McKeown is an associate in the corporate team in the London office of Kirkland & Ellis International LLP. JOY L. MONAHAN, Associate, Restructuring. Admitted to Bar, 1997, Louisiana; 2007, Illinois. Education: Georgetown University (B.A., 1991); Georgetown Public Policy Institute, Georgetown University (M.P.P., 1994); Paul M. Herbert Law Center, Louisiana State University (J.D., 1997). Ms. Monahan is an associate in K&Es restructuring group in Chicago. Her practice focuses on all aspects of bankruptcy and restructuring workouts, primarily representing corporate debtors in all aspects of chapter 11 bankruptcy proceedings. Prior to law school, Ms. Monohan worked in Washington, D.C. as a program analyst in the Office of the Inspector General, U.S. Department of Health and Human Services and as a staff assistant on the Committee of the Judiciary, U.S. Senate. Ms. Monohan also served as a law clerk to Chief Judge Charles Grisbaum, Court of Appeal, Fifth Circuit, State of Louisiana, from 1997 to 2000 and to U.S. Magistrate Judge Lance M. Africk, U.S. District Court, Eastern District of Louisiana from 2000 to 2001. DIANA S. MORAN, Associate, Restructuring. Admitted to Bar, 2002, New York. Education: George Mason University (B.A., 1996); Harvard University (J.D., 2001). Ms. Saliceti Morans practice focuses on representation of corporate debtors and secured and unsecured creditors in transactional and litigation-related engagements. RYAN M. MORETTINI, Associate, Litigation. Admitted to Bar, 2003, New York. Education: Johns Hopkins University (B.A., 2000); Boston University School of Law (J.D., 2003) cum laude. Mr. Morettini is an associate in K&Es litigation practice in New York. Since joining Kirkland & Ellis, Mr. Morettini has primarily focused on general commercial law and securities matters. He has represented corporate defendants in both federal and state court, before arbitration panels, and before federal and state regulators. He also has experience representing bankruptcy debtors in litigation arising out of pending restructuring matters.

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MICHELLE MULKERN, Associate, Corporate. Admitted to Bar, 2002, Illinois. Education: Ohio Wesleyan University (B.A., 1999); Ohio State University (J.D., 2002). Ms. Mulkern is an associate in the corporate practice of K&Es Chicago office. DENNIS M. MYERS, P.C., Partner, Corporate. Admitted to Bar, 1990, Ohio (inactive); 1996, Illinois. Education: Case Western Reserve University (B.A., 1987) summa cum laude, Phi Beta Kappa; Harvard Law School (J.D., 1990) cum laude. Mr. Myers is a corporate partner in K&Es Chicago office. Mr. Myers focuses his practice on representing private equity funds and their portfolio companies in corporate financing transactions involving the sale of securities and in mergers, acquisitions and divestitures involving public companies. Mr. Myers has significant experience in the following types of transactions: (i) public equity offerings, including initial public offerings; (ii) high-yield debt offerings in connection with leveraged buy-outs and/or significant acquisitions by portfolio companies of private equity clients; and (iii) mergers, acquisitions and divestitures involving public companies, including going private transactions sponsored by private equity clients; and (iv) other securities-related transactions, including private placements of a variety of securities, such as trust preferred securities, convertible notes and preferred stock. Mr. Myers also provides on-going corporate counseling to publicly traded portfolio companies and their private equity sponsors regarding Section 13 and 16 reporting obligations, preparation of annual disclosure documents, employment matters, stock option and other incentive plans, insider trading and corporate compliance policies, general disclosure obligations and matters relating to the public sale of restricted securities. LINDA K. MYERS, P.C., Partner, Corporate. Admitted to Bar, 1990, New York; 1993, Illinois. Education: University of Wisconsin-Madison (B.A., 1986); Georgetown University (J.D., 1989). Ms. Myers is a corporate partner who focuses her practice on debt financing transactions for private equity groups, commercial lending institutions and major private and public companies. She has been responsible for negotiating, supervising and closing numerous financings in connection with major leveraged mergers and acquisitions, public offerings and restructurings. The transactions she has handled have included senior, subordinated and mezzanine financings of both the secured and unsecured varieties and have ranged in size from several million dollars to several billion dollars.

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RYAN NADICK, Associate, Restructuring. Admitted to Bar, 1998, Illinois. University of Illinois (B.S., 1995); IIT/Chicago-Kent College of Law (J.D., 1998).

Education:

Mr. Nadick was an associate in the restructuring practice of K&Es Chicago office. Mr. Nadicks practice focused on representation of debtors in all aspects of chapter 11. LYNDON NORLEY, Partner, Restructuring. Admitted to Bar, 1992, England and Wales. Education: University of London (B.A., 1988); College of Law (C.P.E., 1989); College of Law (Law Society Finals, 1990). Mr. Norley is the Head of the European restructuring practice in London. UK-qualified, Mr. Norleys practice includes complex multi-jurisdictional creditor and debtor led restructurings and complex insurance company insolvencies. In general insolvency matters, Mr. Norley has advised both debtors and creditors (including bondholders and other stakeholders) on methods to best protect their interests in all forms of restructurings and insolvencies. Mr. Norley advises on the acquisition, disposal and reorganization of many stressed and distressed businesses. Mr. Norley has been recognized as a leading lawyer in restructuring and insolvency by Chambers UK in the 2003, 2004 and 2005 editions. He is the author of numerous articles, including The Debtor Strikes Back, Wrongful or Ineffective Acceleration? and The EC Insolvency Regulation: Three Years On. MAUREEN OBRIEN, Partner, Employee Benefits. Admitted to Bar, 1998, Illinois. Education: University of California, Los Angeles (B.A., 1995) IIT/Chicago-Kent College of Law (J.D., 1998) Order of Coif, High Honors, Recipient of Webster Burke Scholarship, 1995-98, Graduated with a Certificate in Labor and Employment Law. Ms. OBrien focuses her practice on employee benefits law. Most recently Ms. OBrien was mentioned in the article Big Suits: UAL Bankruptcy for her role in UAL Corporations bankruptcy filing. Prior to joining K&E, Ms. OBrien was with the Office of General Counsel for the Social Security Administration. Ms. OBrien litigated disability matters before federal district courts and Courts of Appeal for the 6th and 7th circuits, including oral argument before the Court of Appeals for the 7th Circuit. ADAM PAUL, Partner, Restructuring. Admitted to Bar, 1997, Virginia, 1998, Maryland, 1999, District of Columbia, 2005, Illinois. Education: James Madison University (B.A., 1994) cum laude; Catholic University of America (J.D., 1997) cum laude. Mr. Paul is a partner in the restructuring and litigation practice groups. In his restructuring practice, Mr. Paul represents both debtor and creditor clients in complex chapter 11 reorganization; advises purchasers and sellers in bankruptcy transactions and acquisitions; counsels boards of directors and senior officers regarding fiduciary duties and restructuring strategies; and advises financially troubled companies regarding the structure of various commercial transactions outside of bankruptcy.

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In addition to his general restructuring work, Mr. Paul has significant experience in bankruptcies involving mass tort and legacy liabilities and has been involved in some of the largest asbestos bankruptcy cases in the nation, including serving as debtors counsel to Kellogg Brown & Root, Inc. and other subsidiaries of Halliburton Company; Babcock & Wilcox Company; and W.R. Grace & Co. Mr. Paul also serves as counsel to ABB Holdings Inc. in the chapter 11 proceedings of subsidiary Combustion Engineering, Inc. Mr. Paul has litigated cases in trial and appellate courts throughout the country. In Mr. Pauls litigation practice, he has served as primary counsel in cases involving issues related to labor and employment, mortgage banking and secured finance, fraud, complex securities transactions and general contract law. JOSHUA J. RABINOWITZ, Associate, Litigation. Admitted to Bar, 2000, Illinois. Education: Northwestern University (B.A., History, 1997) cum laude; departmental honors; University of Chicago Law School (J.D., 2000) with Honors. Mr. Rabinovitz is an associate in the litigation practice group. Prior to joining the firm, Mr. Rabinovitz was a trial attorney at the United States Department of Justice, Civil Division, where he handled a broad range of federal litigation nationwide. VICKIE REZNIK, Partner, Litigation. Admitted to Bar, 2000, New York. Education: University of California, Berkeley (B.A., 1996) summa cum laude; Phi Beta Kappa; New York University School of Law (J.D., 1999) cum laude. Vickie Reznik is a partner in K&Es litigation practice in New York. YOSEF J. RIEMER, Partner, Litigation. Admitted to Bar, 1985, Maryland; 1995, New York. Education: Brandeis University (B.A., 1978); George Washington University (J.D., 1984). Mr. Riemers practice as trial and appellate counsel focuses on major commercial litigation and arbitration matters including antitrust, securities, stockholder class actions and derivative suits, intellectual property, breach of contract litigations, and corporate control matters. Mr. Riemer recently co-authored the inaugural edition of M&A Notes, a Kirkland & Ellis publication. PETER J. RYAN, Associate, Employee Benefits. Admitted to Bar, 2004, Illinois. Education: University of Notre Dame (B.A. 1997); Washington University (J.D. 2004). Mr. Ryan was an associate in K&Es Chicago employee benefits group in Chicago.

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RAY C. SCHROCK, Partner, Restructuring. Admitted to Bar, 1998, Illinois. Education: Western Michigan University (B.B.A., 1994); IIT/Chicago-Kent College of Law (J.D., 1998). Mr. Schrock has extensive experience in complex corporate restructurings, representing debtors and creditors in all aspects of insolvency practice. He has represented debtors, secured and unsecured creditors, lenders, creditors committees, and other interested parties in in-court and out-of-court restructurings and other insolvency-related situations. Mr. Schrock also has negotiated and documented numerous distressed financing arrangements for borrowers and lenders, including debtor-in-possession credit facilities, secured and unsecured single bank and syndicated credit facilities, as well as bonding and securitization arrangements. JUSTIN K. SCHWARTZ, Associate, Litigation. Admitted to Bar, 1999, Illinois. Education: Princeton University (A.B., Philosophy, 1979) cum laude; University of Cambridge (M.Phil., History & Philosophy of Science, 1982) Honors; University of Michigan (Ph.D., Philosophy & Political Science, 1989); Ohio State University College of Law (J.D., 1998) summa cum laude and Order of the Coif. Mr. Schwartz specializes in commercial litigation, mainly in antitrust and white collar criminal defense as well as class action and other complex litigation. Practicing in both state and federal court at the trial and appellate levels, he has represented major tobacco and real estate firms in private antitrust actions, advised and defended a large municipal client in a civil rights matter, handled a novel Sarbarnes-Oxley whistleblower matter for a significant chemical manufacturer, appealed administrative decisions on behalf of significant private individual clients, and defended utilities and agricultural producers in state and local government investigations, as well as being involved in the procedural aspects of a mass toxic torts case against a major oil corporation. He has done pro bono work in post-conviction defense and in a city school desegregation case. JENNIFER M. SELENDY, Partner, Litigation. Admitted to Bar, 1996, New York. Education: Tufts University (B.A., International Relations, 1990) magna cum laude, Phi Beta Kappa; Oxford University, England (M.Phil., International Relations, 1992) Marshall Scholar 1990-92; Harvard Law School (J.D., 1995) cum laude. Jennifer Selendy is a partner in the New York office with substantial litigation and arbitration experience. Ms. Selendys practice involves all aspects of trial and appellate practice in a wide variety of substantive areas including, securities and shareholder litigation, complex commercial contracts, employment, environmental/mass tort, intellectual property, defamation, trade secrets, and capital markets disputes. JOSEPH SERINO, Jr., Partner, Litigation. Admitted to Bar, 1989, Illinois; 1991, New York. Education: Hamilton College (B.A., 1985); University of Pennsylvania Law School (J.D., 1988).

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Mr. Serino is a partner in K&Es litigation practice in New York. His practice areas include securities and shareholder litigation, broker-dealer disputes, commercial contracts, trade secrets, bankruptcy disputes and certain employment disputes. He has litigated a wide variety of matters in federal and state trial courts as well as domestic and international arbitrations. BRIAN F. SHAUNGHNESSY, Associate, Litigation. Admitted to Bar, Pending, New York. Education: Harvard University (B.A., American History, 2001) cum laude; Georgetown University Law Center (J.D., 2006). Mr. Shaunghnessy is an associate in K&Es litigation practice in New York. JESSE SHELEY, Associate, Corporate. Admitted to Bar, 2003, Illinois. Education: Indiana University (B.A., Political Science, 1999) High Distinction; Indiana University School of Public & Environmental Affairs (M.P.A., International Affairs, 2003); Indiana University School of Law (J.D., 2003) cum laude. Mr. Sheley is an associate in K&Es corporate practice in Chicago. AMI H. SHETH, Associate, Litigation. Admitted to Bar, Pending, New York. Education: Claremont McKenna College (B.A., Philosophy, Politics and Economics; B.A., French, 2002); University of Chicago Law School (J.D., 2006). Ms. Sheth is an associate in K&Es litigation practice in New York. Ms. Sheths practice focuses on general commercial law with a concentration in complex business litigation, internal corporate investigations and litigation arising out of pending restructuring matters. She also has experience in corporate record compliance matters. JOSHUA B. SIMON, Associate, Litigation. Admitted to Bar, 2003, New York. Education: Princeton University (A.B., 1998) cum laude; Harvard Law School (J.D., 2001) cum laude. Mr. Simon is an associate in K&Es litigation practice in New York. Mr. Simon has extensive experience in all aspects of litigation, including trial, written and oral motion practice, depositions, written discovery and settlement negotiations. Mr. Simons cases involve a broad range of matters, including securities litigation, general commercial litigation, bankruptcy litigation and patent litigation.

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MATTHEW O. SOLUM, Partner, Litigation. Admitted to Bar, 2000, New York. Education: University of California, Berkeley (B.S., 1996); Columbia Law School (J.D., 1999) with honors. Mr. Solum is a partner is K&Es litigation practice in New York. He has experience in a number of practice areas, including antitrust, appellate, contract, commercial, securities and trade secrets. He has litigated in state and federal courts in a number of jurisdictions. In addition, he has represented clients in arbitrations before the AAA and the NASD on a variety of matters and has experience under the AAAs Commercial and International rules. R. TIMOTHY STEPHENSON, Partner, Labor. Admitted to Bar, 1990. Oklahoma, 1990, Maryland, 1992, District of Columbia. Education: University of Oklahoma (B.A., 1979); Georgetown University Law Center (J.D., 1990) magna cum laude, Order of the Coif. Mr. Stephenson is a partner in K&Es labor group in Washington, D.C. Mr. Stephenson concentrates his practice in the area of labor and employment counseling and litigation, business immigration and transactional due diligence. Mr. Stephenson has handled a variety of National Labor Relations Board proceedings including unfair labor practice and representation investigations and hearings; employment termination and discrimination claims in state and federal court; and all forms of labor and employment counseling. Mr. Stephenson recently coauthored the article, Unionization of Temporary Workers. DOMINIK STHLER, Associate, Corporate. Admitted to Bar, 2004, Germany. Education: University of Regensburg (Law Studies, 2002). Mr. Stuhler is a K&E associate whose practice focuses on corporate, commercial litigation and corporate finance matters. ROBERT URBAND, Associate, Restructuring. Admitted to Bar, 2005, New York. Education: University of Maryland (B.S., Accounting, 2001); New York University School of Law (J.D., 2004). Mr. Urbands practice focuses on protecting and advancing the financial interests of corporate debtors and secured and unsecured creditors in the various transactional and litigation-related aspects of the debtor-creditor relationship.

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GREGORY C. VOGELSPERGER, Partner, Corporate. Admitted to Bar, 2000, New York, 2003, Illinois. Education: College of the Holy Cross (B.A., 1992); University of Chicago Law School (J.D., 1999). Mr. Vogelsperger is a partner in K&Es corporate department in Chicago. Mr. Vogelsperger is engaged in a broad-based transactional, corporate and securities practice. Mr. Vogelsperger representative transactions include securities offerings, acquisitions, dispositions, mergers, spinoffs and material commercial agreements. AMANDA J. WENDORFF, Associate, Litigation. Admitted to Bar, 2006, Illinois. Education: The Ohio State University (B.A., 2003) summa cum laude, Phi Beta Kappa; Harvard Law School (J.D., 2006) Harvard Journal of Law and Public Policy. Ms. Wendorff is a litigation associate in K&Es Chicago office. PAUL WIERBICKI, Associate, Restructuring. Admitted to Bar, 2005, Illinois. Education: Vanderbilt University (B.A., Economics and Political Science, 2002) summa cum laude; NYU Stern School of Business (Advance Business Certificate, 2005); New York University School of Law (J.D., 2005). Paul Wierbicki is an associate in K&Es restructuring group in Chicago. Mr. Wierbickis practice focuses on representing corporate debtors in all aspects of corporate restructuring, including representations of clients interests in chapter 11 proceedings. Mr. Wierbicki has a range of experience, including advising clients on operational issues relating to business operations under chapter 11 of the Bankruptcy Code, negotiating contracts and settlement agreements with clients creditors and business partners and drafting and implementing chapter 11 plans of reorganization. GUOHUA WU, Associate-of Counsel, Corporate. Admitted to Bar, 1995, China, 2002, New York, 2003, Illinois. Education: JiLin University (B.S., 1992); Law School of JiLin University (J.D. equivalent, 1992); Cornell law School (J.D., 2001). Ms. Wu is an associate-of counsel in K&Es corporate department in Chicago. Ms. Wus practice focuses on representing private equity and venture capital sponsors, multinational corporations and financial institutions in all aspects of complex business transactions, including leveraged buyouts, strategic mergers, acquisitions and joint ventures, venture capital investments, executive compensation, debt financings and corporate restructurings. Ms. Wu has significant experience in China-related private equity, fund formation and mergers and acquisitions transactions.

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SCOTT R. ZEMNICK, Partner, Restructuring. Admitted to Bar, 2001, Illinois. Education: University of Michigan (B.A., 1998); IIT/Chicago-Kent College of Law (J.D., 2001). Mr. Zemnick has a broad range of experience in representing large, corporate debtors in all aspects of their chapter 11 cases, including advising clients on the impact of a chapter 11 filing on business operations, drafting debtor-in-possession financing pleadings, drafting pleadings in connection with section 363 asset sales, drafting and implementing plans of reorganization and accompanying disclosure statements, prosecuting and negotiating preference actions and claim objections, and enforcing the automatic stay. Mr. Zemnick has also represented unsecured creditors in connection with preference actions and automatic stay and executory contract matters. PAUL D. ZIER, Partner, Corporate. Admitted to Bar, 1996, Colorado (Inactive), 2000, Illinois. Education: University of Montana (B.S., 1991); University of Denver College of Law (J.D., 1995) Order of St. Ives Denver University Law Review Staff Member; New York University (LL.M. Taxation, 1996). Mr. Zier is a partner in K&Es corporate department in Chicago. Mr. Ziers practice focuses primarily on securities offerings and mergers and acquisitions for public company clients. Mr. Ziers experience includes private placements and public offerings of securities, general securities law counseling, negotiated mergers, tender and exchange offers and acquisitions and divestitures of subsidiaries and divisions of public companies.

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EXHIBIT E

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EXHIBIT E-1 Summary of Disbursements For the Period May 17, 2005 through October 12, 2007 Disbursements Copying and Binding Expert Fees Fax Charges Filing, Calendar and Court Reporter Fees Local Transportation Meals Postage and Messenger Service Professional Fees Total Research and Document Procurement Total Secretarial and Word Processing Overtime Total Telephone Total Travel and Airfare Total Trial, Office and Rental Expenses Total Cash Credits Total for Expenses Additional Reduction of Expenses Taken During First Interim Fee Period Total Expenses Requested For Final Fee Period Amount $383,050.46 $1,664.52 $1,226.93 $35,499.68 $17,453.91 $24,991.83 $26,199.72 $1,300.53 $279,810.76 18,981.48 $59,550.56 $714,195.20 $21,682.91 ($2,632.87) $1,583,631.52 ($7,822.60) $1,575,153.02

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EXHIBIT E-2 Summary of Disbursements For the Period May 1, 2007 through October 12, 2007 Disbursements Copying and Binding Filing, Calendar and Court Reporter Fees Local Transportation Meals Postage and Messenger Service Research and Document Procurement Telephone Travel and Airfare Trial, Office and Rental Expenses Total Amount $35,309.69 $7,205.00 $1,181.83 $1,760.00 $2,907.34 $51,836.91 $8,081.51 $37,219.38 $3,104.00 $148,605.66

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