UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION COLLINS & AIKMAN CORPORATION, et al., Debtor.

______________________________________/ JOHNS MANVILLE CORPORATIONS RESPONSE TO COLLINS &AIKMAN POST-CONSUMMATION TRUSTS TWENTY-THIRD OMNIBUS OBJECTION TO CLAIMS Johns Manville Corporation (JMC), by its counsel, Allard & Fish, P.C., hereby submits this Response to Collins & Aikman Post-Consummation Trusts Twenty-Third Omnibus Objection to Claims (the Objection). In support of this Response, JMC states as follows: 1. On May 17, 2005 (the Petition Date), the Debtors filed a voluntary Case No. 05-55927-SWR Chapter 11 Judge Steven W. Rhodes

petition for relief under Chapter 11 of Title 11 of the United States Bankruptcy Code (the Code). 2. The Debtors First Amended Joint Plan (the Plan) was confirmed on

July 18, 2007. The Plans effective date is October 12, 2007. 3. A Notice of Effective Date of First Amended Joint Plan of Collins &

Aikman Corporation and its Debtor Subsidiaries and Related Deadlines, Notice of Administrative Claims Bar Date and Deadline for Final Fee Applications (the Notice) was filed on October 12, 2007. The Notice sets November 12, 2007 as the last day for filing and serving administrative claims as of the Effective Date. 4. On or about May 18, 2005, JMC issued a written demand to Collins &

Aikman for reclamation of certain goods pursuant to Code 546(c) and Section 2-702 of

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the Uniform Commercial Code.

A copy of the written demand, which includes a

delineation of the specific goods and dollar amounts subject to the reclamation demand, is attached hereto as Exhibit A. 5. Pursuant to the Courts Order (A) Establishing Procedures for Treatment

of Valid Reclamation Claims and (B) Prohibiting Third Parties from Interfering with Delivery of the Debtors Goods (the Reclamation Order) entered on June 9, 2005, the Debtors filed a Notice of Reclamation Claims the Debtors Deem to be Valid (the Reclamation Notice) on September 7, 2005. 6. Pursuant to the Reclamation Order, any reclamation claim included in the

Reclamation Notice, listed as a valid reclamation claim, and that was not subject of an objection by the corresponding objection deadline, would be deemed (i) a valid reclamation claim allowed by the Court in the amount set forth in the Reclamation Notice and (ii) an allowed administrative expense claim of the Debtors estates under Code 503(b), subject to the rights of the Debtors pre-petition secured lenders. 7. JMCs reclamation claim was included in the Reclamation Notice, listed

as a reclamation claim without an indication that any of the claim was invalid, and was not subject of an objection by the corresponding objection deadline. The Reclamation Notice, however, lists JMCs reclamation claim amount as unknown, and asserts that [c]laimant failed to assert amount of claim in the reclamation demand. 8. Contrary to the Debtors assertion in the Reclamation Notice, JMCs

reclamation claim delineated the specific goods and dollar amounts (aggregating $114,738.14) subject to the reclamation demand. See Exhibit A.

9.

As of November 12, 2007, JMC is still owed $38,964.21 by the Debtors

on its reclamation claim. Specifically, JMC is owed $4,232.97 pursuant to Sale Order No. 201200, $7,689.90 pursuant to Sale Order No. 201166, $11,534.94 pursuant to Sale Order No. 201248, $7,689.90 pursuant to Sale Order No. 201104, $4,232.97 pursuant to Sale Order No. 201202, and $3,583.53 pursuant to Sale Order No. 668067. See Exhibit A. 10. Pursuant to Code 546(c), Section 2-702 of the Uniform Commercial

Code, the Reclamation Order, and the Reclamation Notice, JMC is entitled to an allowed administrative expense claim in the amount of the outstanding $38,964.21 owed to JMC that was subject to JMCs reclamation demand. 11. On or about November 12, 2007, JMC filed its Motion for Allowance and

Payment of Administrative Expense Claim, in which JMC specified the sale order numbers and specific amounts that constituted JMCs $38,964.21 administrative expense claim based on the aforementioned reclamation demand. 12. Although referenced as an attached Exhibit to JMCs Motion for

Allowance and Payment of Administrative Expense Claim, the demand letter attached hereto as Exhibit A was erroneously omitted from the motion. The demand letter was, however, sent to Maryn Belling, a Collins & Aikman representative, on or about March 10, 2008. 13. On April 4, 2008, the Collins & Aikman Post-Consummation Trust filed

its Objection, seeking to expunge JMCs claim on the basis the Debtors books and records do not support JMCs claims.

14.

As evidenced by the attached demand letter and the specific information

contained herein and in JMCs Motion for Allowance and Payment of Administrative Expense Claim, the Debtors have the necessary documentation to support JMC. WHEREFORE, JMC respectfully requests that the Court overrule the Collins & Aikman Post-Consummation Trusts Twenty-Third Omnibus Objection and that JMCs claim be allowed in the amount of $38,964.21 as sought in JMCs. ALLARD & FISH, P.C. /S/Timothy R. Graves Attorneys for Johns Manville Corporation 2600 Buhl Building 535 Griswold Detroit, MI 48226 (313) 961-6141 tgraves@allardfishpc.com P64622 Dated: May 12, 2007
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UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION COLLINS & AIKMAN CORPORATION, et al., Debtor. ______________________________________/ CERTIFICATION OF SERVICE I, Regina Drouillard, hereby certify that on May 12, 2008, I electronically filed the following: Johns Manville Corporations Response to Collins & Aikman Post-Consummation Trusts Twenty-Third Omnibus Objection to Claims with the Clerk of the Court using the ECF and I hereby certify that the Courts ECF system has served all registered users. ALLARD & FISH, P.C. Case No. 05-55927-SWR Chapter 11 Judge Steven W. Rhodes

/S/Regina Drouillard 535 Griswold 2600 Buhl Building Detroit MI 48226 (313) 961-6141

Dated: May 12, 2008

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UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION COLLINS & AIKMAN CORPORATION, et al., Debtor. ______________________________________/ EXHIBIT LIST Exhibit A Description Written Demand dated May 18, 2005 Case No. 05-55927-SWR Chapter 11 Judge Steven W. Rhodes