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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
Objection Deadline: February 14, 2006 at 4:00 p.m. Hearing Date: February 16, 2006 at 2:00 p.m.

DEBTORS SUPPLEMENTAL APPLICATION FOR ORDER AUTHORIZING THE DEBTORS TO EXPAND THE SCOPE OF THEIR RETENTION OF HILCO APPRAISAL SERVICES, LLC NUNC PRO TUNC TO JANUARY 11, 2006 The above-captioned debtors (collectively, the Debtors) hereby apply to the Court (the Supplemental Application) for the entry of an order, substantially in the form of Exhibit A, authorizing the Debtors to expand the scope of their retention of Hilco Appraisal Services, LLC (the Appraiser) nunc pro tunc to January 11, 2006. Supplemental Application, the Debtors respectfully state as follows:
1 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.

In support of this

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Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334.

This matter is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory bases for the relief requested herein are sections 105(a),

327(a) and 328(a) of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Rules 2014, 2016 and 5002 of the Federal Rules of Bankruptcy Procedure

(the Bankruptcy Rules) and Rule 2014-1 of the Local Rules of the Bankruptcy Court for the Eastern District of Michigan (the Local Rules). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary

petitions for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. On May 24, 2005, the United States trustee appointed an official

committee of unsecured creditors pursuant to section 1102 of the Bankruptcy Code. 6. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG.

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7.

In an effort to evaluate certain of their outstanding personal property

leases and interests, the Debtors submitted to this Court their application for an order authorizing the employment and retention of the Appraiser nunc pro tunc to December 8, 2005 [Docket No. 1889] (the Retention Application). On January 6, 2006, this Court entered an order granting the relief requested in the Retention Application [Docket No. 2028]. Upon the conditions and terms set forth in the Retention Application and the accompanying order, the Appraiser has begun to physically appraise certain machinery and equipment which are the subject of leases the Debtors maintain with Textron, Inc. and General Electric Capital Corporation. 8. The Debtors continue to evaluate their outstanding personal property

leases and interests to determine the appropriate action regarding such leases and interests. In addition, the Debtors have begun to evaluate certain of their owned machinery and equipment. To maximize the benefits of this process for their estates, the Debtors have determined that they continue to require the services of the Appraiser. As such, the Debtors have specifically

requested that the Appraiser physically appraise certain machinery and equipment owned by the Debtors (the Assets), which are located at certain of the Debtors facilities in North Carolina. In connection with these services, the Appraiser will provide its opinion as to the fair market value and gross liquidation value the Debtors may receive upon a sale of the Assets under certain conditions described in the engagement letter, dated as of January 11, 2006, between the Appraiser and the Debtors (the Engagement Letter), substantially in the form attached hereto as Exhibit B. 9. To complete the appraisal of the Assets as expeditiously as possible, the

Debtors requested that the Appraiser immediately begin work to appraise the Assets. The

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Appraiser has done its best to be responsive and to protect the Debtors interests and has performed the requested services for the Debtors since January 11, 2006, without payment. Nunc pro tunc retention will assure the Appraiser that it is not penalized for the delay in the filing of this Supplemental Application. 10. Moreover, as the Debtors continue to evaluate their machinery and

equipment along with their personal property leases and interests, the Debtors anticipate that they will require additional services of the Appraiser. Accordingly, the Debtors propose that to the extent they require additional services of the Appraiser, the Debtors will file with the Court and serve on the Core Group3 an amended engagement letter describing such services and the rate structure for such services (which the Debtors anticipate will be on substantially similar terms to those approved by the Court in connection with the Retention Application), and if there are no objections filed to the amended engagement letter within ten (10) days of such filing, the amended engagement letter and the terms and services set forth therein shall be submitted to the Court along with a draft order. Relief Requested 11. By this Supplemental Application, the Debtors seek entry of an order

pursuant to sections 327(a) and 328(a) of the Bankruptcy Code, Bankruptcy Rules 2014(a), 2016 and 5002 and Local Rule 2014-1 (a) authorizing the Debtors to expand the scope of their retention of the Appraiser in these cases nunc pro tunc to January 11, 2006, upon the terms and conditions contained in the Engagement Letter, (b) approving the terms of the Appraisers employment, including the proposed fee structure, set forth in the Engagement Letter and
3

Capitalized terms used in this paragraph 10 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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(c) approving the procedures set forth above to obtain additional services of the Appraiser. Terms of the Engagement Letter 12. (a) The material terms of the Engagement Letter are as follows:4 The Appraiser will review and physically appraise the Assets of the Debtors in order to determine the fair market value, gross liquidation value and remaining useful life of such Assets. The Appraiser will provide to the Debtors (i) a pictorial record of the Assets as of the date of appraisal, (ii) an opinion of the fair market value and gross liquidation value the Debtors may receive upon sale of the Assets appraised under certain conditions described in the Engagement Letter and (iii) a report, in letterform, of the total value of the Assets appraised with a statement of conditions and a signed certificate of appraisal. The Appraiser will be paid a fixed fee of $35,000 and reimbursed for any customary, travel expenses. Payment under the Engagement Letter is subject to the interim compensation procedures approved in these cases, as well as sections 330 and 331 of the Bankruptcy Code. If the Appraiser is required to give expert witness testimony with respect to its appraisal services under the Engagement Letter, its fee will be (i) $300 per hour for research and client consultation, (ii) $2,500 per day for deposition and court testimony including travel days and (iii) reimbursement for all normal and customary administrative and travel expenses. Compensation 13. The Appraiser will file interim and final fee applications for the allowance

(b)

(c)

(d)

of compensation for services rendered and reimbursement of expenses incurred in accordance with the Administrative Order Establishing Procedures for Monthly Compensation and
4 The following summary of the Engagement Letter is provided solely for the convenience of the Court and parties in interest. To the extent that there are any discrepancies between this summary and the Engagement Letter with respect to compensation of the Appraiser, the terms and language in this summary shall govern. For all remaining provisions, to the extent that there are any discrepancies between this summary and the Engagement Letter, the terms and language of the Engagement Letter shall govern.

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Reimbursement of Expenses for Professionals and Official Committee Members entered on June 9, 2005 [Docket No. 290] (the Interim Compensation Order), applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules and any applicable orders of the Court. The interim fee statements will contain descriptions of the services rendered and the work performed by the Appraiser during the period for which compensation is sought. Disinterestedness 14. As required by Bankruptcy Rule 2014 and Local Rule 2014-1, the

Appraiser submitted, in connection with the Retention Application, an affidavit setting forth the Appraisers connections with the Debtors, creditors, parties in interest, the United States trustee and any person employed in the Office of the United States trustee (the Affidavit), a copy of which is attached to the Retention Application as Exhibit C. The disclosures in the Affidavit have not changed since its filing and are incorporated into this Supplemental Application by reference. 15. To the best of the Appraisers knowledge and except as disclosed in the

Affidavit, the Appraiser: (a) does not hold or represent an interest adverse to the Debtors estates and (b) 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. Furthermore, to the best of the Debtors knowledge, except as set forth in the Affidavit, the Appraiser (a) continues not to hold or represent an interest adverse to the Debtors estates and (b) remains 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.

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Basis for Relief 16. Section 327 of the Bankruptcy Code governs a debtors employment of

professional persons to represent the debtor in possession in carrying out its duties under the Bankruptcy Code. See 11 U.S.C. 327(a). 17. The Debtors seek approval of the Engagement Letter pursuant to

section 328(a) of the Bankruptcy Code, which provides, in relevant part, that the Debtors with the courts approval, may employ or authorize the employment of a professional person under section 327 . . . on any reasonable terms and conditions of employment. . . . 11 U.S.C. 328(a). 18. Section 328 permits the compensation of professionals on flexible terms

that reflect the nature of their services and market conditions. As the United States Court of Appeals for the Fifth Circuit recognized in In re National Gypsum Co.: Prior to 1978, the most able professionals were often unwilling to work for bankruptcy estates where their compensation would be subject to the uncertainties of what a judge thought the work was worth after it had been done. The uncertainty continues under the present 330 of the Bankruptcy Code, which provides that the court award to professional consultants reasonable compensation based on relevant factors of time and comparable costs, etc. Under present 328 the professionals may avoid that uncertainty by obtaining court approval of compensation agreed to with the trustee (or debtor or committee). 123 F.3d 861, 862 (5th Cir. 1997) (citations omitted). 19. Notwithstanding approval of their engagement under section 328 of the

Bankruptcy Code, the Appraiser intends to apply to the Court for allowance of compensation and reimbursement of expenses pursuant to the procedures described in paragraph 13 herein and otherwise in accordance with the procedures set forth in the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules and any applicable orders of the Court.

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20.

The Appraiser has significant experience appraising, liquidating and

disposing of personal property interests, in both distressed and non-distressed situations. The Debtors believe that the Appraiser is well-qualified and able to provide the services to the Debtors in a cost-effective, efficient and timely manner. The Appraiser has indicated a

willingness to act on behalf of the Debtors with respect to the services and to subject themselves to the jurisdiction and supervision of the Court. 21. The Engagement Letter appropriately reflects the nature and scope of the

services and the Appraisers substantial experience with respect to the services and is consistent with the fee structures typically utilized by the Appraiser and other similar professionals who do not bill their clients on an hourly basis. 22. The Debtors seek to obtain the fair market value of their personal property

to determine whether to dispose of certain assets or take any other action to maximize the value of their estates. Accordingly, the Debtors are requesting that the Court allow the Debtors to expand the scope of their retention of the Appraiser. 23. Additionally, as the Debtors continue to evaluate their personal property

interests, the Debtors anticipate that they will require additional services of the Appraiser. To the extent the Debtors require additional services of the Appraiser, the Debtors submit that they will file with the Court and serve on the Core Group5 an amended engagement letter describing such services and the rate structure for such services and if there are no objections filed to the amended engagement letter, the amended engagement letter and the terms and services set forth therein shall be submitted to the Court for approval.
5

Capitalized terms used in this paragraph 10 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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Notice 24. Notice of this Supplemental Application has been given to the Core Group

as required by the Case Management Procedures.6 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 25. or any other court. No prior application for the relief requested herein has been made to this

Capitalized terms used in this paragraph 24 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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WHEREFORE, the Debtors respectfully request an entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the Debtors to expand the scope of their retention of the Appraiser nunc pro tunc to January 11, 2006, (b) approving the terms of the Appraisers employment set forth in the Engagement Letter, (c) approving the procedures set forth above to obtain additional services of the Appraiser and (d) granting such other and further relief as is just and proper. Dated: February 9, 2006 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) Marc J. Carmel (IL 6272032) 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

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EXHIBIT A

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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

ORDER AUTHORIZING THE DEBTORS TO EXPAND THE SCOPE OF THEIR RETENTION OF HILCO APPRAISAL SERVICES, LLC NUNC PRO TUNC TO JANUARY 11, 2006 Upon the supplemental application (the Supplemental Application)2 of the above-captioned debtors (collectively, the Debtors) for an order authorizing the Debtors to expand the scope of their retention of Hilco Appraisal Services, LLC (the Appraiser) nunc pro tunc to January 11, 2006; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties in interest; it appearing that the Court has
1

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. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Supplemental Application.

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jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and this Supplemental Application in this District is proper pursuant to 28 U.S.C. 1408 and 1409; notice of this Supplemental Application and the opportunity for a hearing on this Supplemental Application was appropriate under the particular circumstances and that no other or further notice need by given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Supplemental Application is granted in its entirety. Pursuant to sections 327(a) and 328 of the Bankruptcy Code, the Debtors are

hereby authorized to employ and retain the Appraiser to perform the services set forth in the Supplemental Application and the Engagement Letter. 3. The Appraiser shall be retained and compensated pursuant to the terms of the

Engagement Letter. 4. To the extent the Debtors require additional services of the Appraiser, the Debtors

will file with the Court and serve on the Core Group an amended engagement letter describing such services and the rate structure for such services, and if no objections are filed to the amended engagement letter with ten (10) days of such filing, the amended engagement letter and the terms and services set forth therein shall be submitted to the Court along with a draft order. 5. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Supplemental Application. 6. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry.

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7.

The Court retains jurisdiction with respect to the amount of fees to be paid to the

Appraisers upon proper application and notice. 8. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order, and neither the Debtors nor the Appraiser shall be required to seek authorization from any other jurisdiction with respect to the relief granted by this Order.

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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

NOTICE AND OPPORTUNITY TO RESPOND TO THE DEBTORS SUPPLEMENTAL APPLICATION FOR ORDER AUTHORIZING THE DEBTORS TO EXPAND THE SCOPE OF THEIR RETENTION OF HILCO APPRAISAL SERVICES, LLC NUNC PRO TUNC TO JANUARY 11, 2006 PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively,

the Debtors) have filed the Debtors Supplemental Application for Order Authorizing the Debtors to Expand the Scope of their Retention of Hilco Appraisal Services, LLC Nunc Pro Tunc to January 11, 2006 (the Supplemental Application).

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.

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PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Supplemental 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 First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005

[Docket No. 294] (the Case Management Procedures), if you wish to object to the Court granting the relief sought in the Supplemental Application, or if you want the Court to otherwise consider your views on the Supplemental Application, no later than February 14, 2006 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, 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 date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before February 14, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Case Management Procedures, including to:

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

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Kirkland & Ellis LLP Attn: Richard M. Cieri, Citigroup Center 153 East 53rd Street New York, NY 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com -andKirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com -andCarson Fischer, P.L.C. Attn: Joseph M. Fischer 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com. PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Supplemental Application and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.

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Dated: February 9, 2006

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) Marc J. Carmel (IL 6272032) 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

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CERTIFICATE OF SERVICE I, Ray Schrock, an attorney, certify that on the 9th day of February, 2006, I caused to be served, by e-mail, facsimile, overnight delivery 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 Debtors Supplemental Application for Order Authorizing the Debtors to Expand the Scope of their Retention of Hilco Appraisal Services, LLC Nunc Pro Tunc to January 11, 2006.

Dated: February 9, 2006 /s/ Ray C. Schrock Ray C. Schrock

K&E 10961431.1

Served via Electronic Mail

CREDITOR NAME A Freeman Adrian City Hall Alice B Eaton 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 Marshall 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 DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Hal Novikoff Heather Sullivan James A Plemmons Jan Steinle 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 Michigan Department Of Mike O'Rourke Mike Paslay

CREDITOR NOTICE NAME John Fabor

Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Bruce Tobiansky

Val Venable

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com bbest@dykema.com bryan_clay@ham.honda.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com roberto.robles@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jan_steinle@mieb.uscourts.gov jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com

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

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CREDITOR NAME 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 Peter V Pantaleo 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 Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan State Of Michigan

CREDITOR NOTICE NAME 15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

William Kinley President

Collector Of Revenue

State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne

Gary D Feigler Treasurer Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Unemployment Insurance Agency Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office US Trustee

Email 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 ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.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 leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov shuttkimberlyj@michigan.gov

Jim Cambio Of Ingersoll Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov elantz@town.ingersoll.on.ca radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.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)

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(no valid e-mail) CREDITOR NAME Acord Inc American General Finance Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Albemarle City Of Battle Creek City Of Longview City Of St Joseph City Of Sterling Heights City Of Stockton Colbond Inc Dayton Bag & Burlap Co Dow Chemical Co Enerflex Solutions LLC Exxon Chemicals Health Alliance Medical Plans Inc Intertex World Resources Trintex Corp Kentucky Revenue Cabinet Lake Erie Products Meridian Magnesium Office of Finance of Los Angeles Orlando Corporation Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Michigan Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unique Fabricating Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME John Livingston Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities Water Department James P Bulhinger City Treasurer Economic Development Don Brown Jeff Rutter David Brasseur Todd McCallum Paul Hanson Ronald Stallworth Bill Weeks Lilia Roman Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Linda King Bruce B Galletly Raymond Soucie Tom Tekieke General Fax Terry Nardone Adriana Avila FAX 248-852-6074 217-356-5469 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 903-237-1004 269-983-9875 586-276-4077 209-937-5099 828-665-5005 937-258-0029 989-638-9852 248-430-0134 281-584-7946 313-664-8479 770-258-3901 502-564-3875 630-595-0336 517-663-2714 213-368-7076 905-677-1851 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 937-233-7640 803-898-5147 610-361-6082 248-816-4376 517-241-8077 401-725-5160 248-280-2110 401-333-3648 248-853-8422 519-944-7748 586-755-8988 586-939-4216

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

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

CREDITOR NOTICE NAME Michael S Stamer Philip C Dublin Thomas B Radom Ronald Rose & Brendan Best Andrew J Dahlman & Eric W Kaup David Heller Josef Athanas & Danielle Kemp Peter Pantaleo Erin Casey & Alice Eaton US Trustee Hal Novikoff

ADDRESS1 590 Madison Ave 100 Bloomfield Hills Pkwy Ste 100 400 Renaissance Center 5 Revere Dr Ste 300 Sears Tower Ste 5800 425 Lexington Ave 211 W Fort St Ste 700 51 W 52nd St

ADDRESS2

233 S Wacker Dr

CITY New York Bloomfield Hills Detroit Northbrook Chicago New York Detroit New York

STATE NY MI MI IL IL NY MI NY

ZIP COUNTRY 10022 48304 48243 60062 60606 10017-3954 48226 10019

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

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CREDITOR NAME Advanced Composites Inc Assoc Receivables Funding Inc Basell USA Inc Basf Corporation Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Barberton City Of Barberton City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Los Angeles City Of Phoenix City Of Roxboro City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp DuPont ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye 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 Invista ISP Elastomer Janesville Products Keith Milligan

CREDITOR NOTICE NAME Rob Morgan Jim Frick Charlie Burrill Attn Receiver General International Tax Service Ohio Income Tax City Building Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Dept Of Building And Safety City Attorneys Office Tax Department Port Huron Police Department Barbara J Walker Jay B Knoll Susan F Herr Gary Torke William Stiefel

ADDRESS1 1062 S 4th Ave PO Box 16253 7925 Kingsland Dr 1609 Biddle Ave 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 576 West Pk Ave 576 West Pk Dr PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 161 E Grand River 100 Mcmorran 201 N Second St 250 Stephenson Hwy DuPont Legal D 7156 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 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 15 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W

ADDRESS2

File 54563

1007 N Market St

CITY Sidney Greenville Raleigh Wyandotte Sudbury Ottawa Plymouth Barberton Barberton Canton Dover Dover Evart Fullerton Havre De Grace Los Angeles Phoenix Roxboro Williamston Port Huron St Charles Troy Wilmington Milwaukee Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte

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

ZIP 453658977 29606 27613-4203 48192 P3A 5C2 K1A 1B1 48170-4394 44203 44203-2584 44711-9951 03820 03820-0818 49631 92632 21078 90012 85003 27573 48895 48060 63301 48083 19898 53209-6023 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 77210 49546 36870

COUNTRY

Canada Canada

Director's Office for Taxpayer Services Division

co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

SBSE Insolvency Unit Tim Gorman Laura Kelly

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Chicago Houston Grand Rapids Phenix

Canada

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

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CREDITOR NAME Lear Corp Manpower Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General for Canada Receiver General For Canada Receiver General for Canada Revenue Canada Securities and Exchange Commission State Of Alabama 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 The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul

CREDITOR NOTICE NAME C Garland Waller

co Beer Wells Real Estate Woody Ban

ADDRESS1 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 3800 Marly PO Box 117 PO Box 3449 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2

PO Box 6529

CITY Southfield Farmington Hills Greenville Ste Foy Port Hope Longview Avon Lake Cambridge Lowell New York New York Tyngsboro Ottawa Dorval Belleville Dorval Ottawa Chicago Montgomery Lansing Lansing Detroit Lansing Lansing Lansing Southfield Hickory Fresno Trenton Pageland Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Greensboro Warren Detroit Auburn Hills Greenwichn Holmesville Rantoul

STATE MI MI NC QC ON TX OH ON MA NY NY MA ON QC ON QC ON IL AL MI MI MI MI MI MI MI NC CA ON SC IL NH NC ON NC SC NC MI MI NC MI MI MI CT OH IL

ZIP 48034 48334 27834 G1X 4A5 L1A 3V9 75606 44012 N3H 3P5 01851 10249 10020-1605 01879-2710 K1A 1B1 H4Y 1G7 K8N 2S3 H4Y 1G7 K1A 9Z9 60604 36104 48909 48909 48277-0833 48909 48918-0001 48909-8244 48075 28602 937151192 K8V 5R1 29728 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 27410-6237 48089-3171 48226 48326-2356 06830 44633 61866

COUNTRY

Canada Canada

Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St 700 Leigh Capreol Ottawa Technology Centre Midwest Regional Office 175 W Jackson Blvd Ste 90 Department Of Revenue Dept Of Commerce & Nat Res PO Box 30004 Matthew Rick Asst Attorney General PO Box 30754 State Of Michigan Mc Dept 77833 State Secondary Complex 7150 Harris Dr PO Box 30015 430 W Allegan St Jennifer Nelles First Plaza County Of Fresno Office of Child Support 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 12003 Toepher Rd 211 W Fort St Ste 2001 3000 University Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner

875 Heron Rd 50 N Ripley St

Canada Canada Canada Canada Canada

PO Box 30744 PO Box 2228

Canada

PO Box 67

Farmville Downtown Partnership

PO Box 100

Canada

Fsia Inc

Randy Lueth Attn Civil Division Jerry Dittrich Blue Point Capital Bpv Lowell LLC

PO Box 113

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

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CREDITOR NAME Visteon Climate Control W9 Lws Real Estate Limited Wellington Green LLC

CREDITOR NOTICE NAME

ADDRESS1 One Village Center Dr

CITY Van Buren Ste PO RFQ Office Township Charlotte Bingham Farms

ADDRESS2

STATE MI NC MI

ZIP 48111 28262-2337 48025

COUNTRY

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

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