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

EIGHTH SUPPLEMENTAL AFFIDAVIT OF DAVID L. EATON IN SUPPORT OF THE DEBTORS APPLICATION FOR AN ORDER AUTHORIZING THE EMPLOYMENT OF KIRKLAND & ELLIS LLP AS ATTORNEYS FOR THE DEBTORS I, David L. Eaton, being duly sworn, state the following under penalty of perjury. 1. I am a partner in Kirkland & Ellis LLP (K&E), located at 200 East Randolph I am admitted to practice in the state of Illinois. On

Drive, Chicago, Illinois 60601.

May 17, 2005, I was admitted to practice pro hac vice before the United States Bankruptcy Court

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 12015262.1

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0555927070807000000000010

*.

for the Eastern District of Michigan, Southern Division. There are no disciplinary proceedings pending against me. 2. On May 17, 2005, the Debtors filed with this Court the Debtors Application for

an Order Authorizing the Employment and Retention of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 16] (the Application).2 3. On May 17, 2005, K&E filed with this Court the Affidavit of Richard M. Cieri in

Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 16] (the Original Affidavit). 4. On May 24, 2005, K&E filed with this Court the First Supplemental Affidavit of

Ray C. Schrock in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 108] (the First Supplemental Affidavit). 5. 6. The Application was approved by this Court on May 26, 2005 [Docket No. 138]. On July 18, 2005, K&E filed with this Court the Second Supplemental Affidavit

of Ray C. Schrock in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 736] (the Second Supplemental Affidavit). 7. On October 13, 2005, K&E filed with this Court the Third Supplemental Affidavit

of Ray C. Schrock in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 1458] (the Third Supplemental Affidavit).

Capitalized terms not defined herein shall have the meaning set forth in the Application.

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K&E 12015262.1

8.

On March 29, 2006, K&E filed with this Court the Fourth Supplemental Affidavit

of Richard M. Cieri in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 2507] (the Fourth Supplemental Affidavit). 9. On June 22, 2006, K&E filed with this Court the Fifth Supplemental Affidavit of

Richard M. Cieri in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 2868] (the Fifth Supplemental Affidavit). 10. On November 8, 2006, K&E filed with this Court the Sixth Supplemental

Affidavit of Richard M. Cieri in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 3570] (the Sixth Supplemental Affidavit). 11. On March 27, 2007, K&E filed with this Court the Seventh Supplemental

Affidavit of David L. Eaton in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 4382] (the Seventh Supplemental Affidavit). 12. On March 30, 2007, K&E filed with this Court the Amended Seventh

Supplemental Affidavit of David L. Eaton in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors [Docket No. 4398] (the Amended Seventh Supplemental Affidavit, and collectively with the Original Affidavit, the First Supplemental Affidavit, the Second Supplemental Affidavit, the Third Supplemental Affidavit, the Fourth Supplemental Affidavit, the Fifth Supplemental

3
K&E 12015262.1

Affidavit, the Sixth Supplemental Affidavit and the Seventh Supplemental Affidavit, the Prior Affidavits). 13. I submit this Eighth Supplemental Affidavit in connection with the Application to

provide additional disclosure required under Bankruptcy Rules 2014(a) and 2016(b). 14. None of the additional representations described herein are materially adverse to

the interests of the Debtors estates. 15. As stated in the Prior Affidavits, K&E continues to learn of parties who have or

may have had relationships to the Debtors. K&E will file additional supplemental affidavits as required by Bankruptcy Rule 2014(a) as K&E learns of such parties and K&E conducts a conflicts search of such parties. Additional Disclosures 16. Additional parties that have been identified to be searched in K&Es electronic

database of clients and entities with other connections to K&E are listed on Exhibit A to this Eighth Supplemental Affidavit. 17. Listed on Exhibit B3 are the results of K&Es conflicts searches of the entities

listed on Exhibit A. 18. In addition, Exhibit B includes updated search results of parties that were

previously searched. 19. Based on the conflicts search conducted to date and described herein, to the best

of my knowledge, neither K&E nor any partner, of counsel or associate thereof have any

On Exhibit B, the term current client means a client for whom time was posted between 12 months before the Petition Date and the date of this Eighth Supplemental Affidavit. On Exhibit B, the term former client means a client for whom time was posted between 36 and 12 months before the Petition Date. On Exhibit B, the term closed client means a client for whom time was posted at least 36 months before the Petition Date but whose representation has been closed. As a general matter, K&E discloses connections with former clients or closed clients for whom time was posted in the last 36 months but does not disclose connections if time was billed more than 36 months before the Petition Date.

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K&E 12015262.1

connection with the Debtors, their creditors or any other parties in interest, their respective attorneys and accountants, the United States trustee or any person employed in the Office of the United States Trustee, except as disclosed or otherwise described below, in the Prior Affidavits or in the Application. Specific Disclosures 20. As set forth below and in the attached exhibits, K&E represents certain of the

Debtors creditors, equity security holders and other parties in interest in matters unrelated to the Debtors and these chapter 11 cases. None of the representations described herein are materially adverse to the interests of the Debtors estates or any class of creditors or equity security holders thereof. 21. Since the filing of the Amended Seventh Supplemental Affidavit, K&E has

employed the individuals set forth on Exhibit C. Such individuals in their prior employment represented or worked on matters involving certain parties in interest in these chapter 11 cases. Out of an abundance of caution, K&E has instituted formal screening procedures to screen the individuals listed on Exhibit C from work involving the Debtors. 22. With the exception of (a) General Motors Corporation and its various subsidiaries

and affiliates and (b) BP Amoco Chemical Holding Company and its various subsidiaries and affiliates, no client listed herein or on the accompanying exhibits represents more than 1% of K&Es fee receipts for the twelve-month period ending June 30, 2007.4

For the twelve month period ending June 30, 2007, (a) General Motors Corporation and its various subsidiaries and affiliates represent 1.96% of K&Es fee receipts and (b) BP Amoco Chemical Holding Company and its subsidiaries and affiliates represent 1.97% of K&Es fee receipts.

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K&E 12015262.1

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

Dated: August 7, 2007

/s/ David L. Eaton David L. Eaton (IL 3122303) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200

Subscribed and sworn to before me this 7th day of August, 2007. /s/ Patricia C. Myers Patricia C. Myers Notary Public, State of Illinois My Commission Expires: May 17, 2010

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EXHIBIT A

K&E 12015262.1

EIGHTH SUPPLEMENTAL AFFIDAVIT EXHIBIT A List of Exhibits Exhibit A(i) A(ii) A(iii) Category Parties in Interest Professionals Post-Petition Third Party Motions

K&E 12015660.1

EXHIBIT A(i) Parties in Interest International Automotive Components North America, Inc.

K&E 12015660.1

EXHIBIT A(ii) Professionals FTI Consulting, Inc.

K&E 12015660.1

EXHIBIT A(iii) Post-Petition Third Party Motions 74 Industrial Drive, LLC ACSCO Products Inc. Active Screw & Fastener Adrian, Michigan Akerman, Morris ASC Inc. CarCorp Inc. Carroll Packaging Incorporated Casco Group Inc Casco Imos Italia Causey Aviation Service Inc. Champaign County Collector, Illinois DaimlerChrysler Canada Inc. DaimlerChrysler Corp. DaimlerChrysler Motor Co. LLC Deckerville Plastics Deco'Plate Manufacturing Dott Industries Inc. DOTT Manufacturing Company Egleston, K.J. Eisen, Saul, in his capacity as U.S. Trustee El Paso, City of Electric Service Company of Roxboro Ellwood Group Inc. EMBARQ Eutectic Engineering Co. Inc. Evart, City of (MI) Exxon Mobil Chemical Company Friedman, Lawrence Gariddi, Massimo GE Capital de Mexico S de RL de CV General Electric Capital Corp. General Motors Corp. General Motors de Mexico S del RL de CV General Motors of Canada Ltd. Genesis Global Solutions, Inc. Godin, David M. Greenville County, South Carolina Halcyon Fund LP Holmes County Treasurer, Ohio Johnson Controls JPMorgan Chase Bank NA JSP Mold, LLC

K&E 12015660.1

Keith & Associates Kerralbert Office Supply Inc. Kleinpeter-Fleck, Hanna Lear Corp Longacre Capital Partners (GP) LP LLC MacKay Shields LLC Macomb, County of (MI) Mallory, Wilhelm A. Maryland Electric Co. Inc. Michigan Department of Treasury Motoman, Inc. Mytex Polymers GP Nashville and Davidson County, Tennessee New Baltimore City, Michigan New Venture Holdings LLC New York State Department of Taxation and Finance Nordson Corp. North American Electric Inc. Northern Trust Bank of California NA Numatech Canada Inc. Nuspark Engineering Oakland County, Michigan Official Committee of Unsecured Creditors Oklahoma County Treasurer, Oklahoma Port Huron, Michigan Saturn Corp. Schultze Asset Management LLC Seven Bridges Capital Management Shelby County Treasurer, Indiana Sigoloff, Sanford Solo Products Inc. Sonderhoff USA Corp. Sonics & Materials Inc. Soudure HMC Inc. St. Clair, Michigan Sterling Heights, Michigan Strasberg, Seymour Strongwater, Ronald D. Sumter County Tax Commissioner, Georgia T.A. Systems, Inc. Troy, Michigan Van Tatenhove, James N. Visteon Corp. Wachovia Bank and Trust Co. NA Wilhelm Karmann GmbH

K&E 12015660.1

EXHIBIT B

K&E 12015262.1

Name of Entity Searched Aegon USA Inc Transamerica ABB Lummus Global

Name of Entity and/or Affiliate Client Nature of Representation of Entity that is a K&E Client Status AEGON USA Realty Advisors, Current Representation in matters Inc. unrelated to the Debtors Combustion Engineering, Inc. Current Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

Combustion Engineering AIG Global Investment Group AIG Retirement Services, Inc.

Current

American Home Assurance AIG Global Real Estate Investment Current Co Corp. Great American Insurance Co Lexington Insurance Co (DE) National Union Fire Insurance Co Bear Stearns Asset Philip M. Carpenter III Management Kurt W. Butenhoff Castrol CIT CIT Financial Citi Corp Leasing Citi Lending CITI/Liftow Citicapital Citicorp Credit Suisse First Boston Corporation Deustche Bank Trust Company Deustche Bank Trust Company Americas Deutsche Banc Deutsche Bank Securities Inc Alex Brown Inc. FTI Consulting BP Amoco Chemical Holding Company CIT Group/Business Credit, Inc.

Current Current Current Current

Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

Citigroup International plc Citigroup Global Markets Realty Corp. Primerica Financial Services

Current Current Closed

Credit Suisse Private Equity Partners Asia, L.P. Deutsche Bank Trust Company Americas

Current Current

Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

FTI Consulting, Inc. Lexecon, Inc.

Current Current

Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

K&E 12015660.1

Name of Entity Searched General Electric Company General Electric Credit Corporation GE Polymerland General Motors Corporation

Name of Entity and/or Affiliate Client Nature of Representation of Entity that is a K&E Client Status General Electric Capital Current Representation in matters Corporation unrelated to the Debtors

General Motors de Mexico Capital Auto Receivables, Inc. Nuvell Credit Corporation Wholesale Auto Receivables Corporation HSBC Investment Bank plc Invesco (NY), Inc. J.P. Morgan LLC

Current Current Current Current Current Current Current

HSBC Eq. Invesco JPMorgan Chase Bank J.P.Morgan Bank Canada J.P.Morgan Securities Inc. KPMG LLP Merrill Lynch & Co., Inc.

Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

KPMG Bohlins AB Merrill Lynch Bank USA

Current Current

Merrill Lynch Capital Merrill Lynch Japan Securities Co., Current Corporation Ltd. Merrill Lynch, Pierce, Fenner Merrill Lynch - Global Principal Current & Smith Incorporated Investments Miller Canfield Paddock & Miller, Canfield, Paddock & Stone Closed Stone PLC PLC Onebeacon America Insurance White Mountains Capital, Inc. Current Company Raymond James Bank RJ Capital Services, Inc. Current Raymond James Financial, Inc. Tyco Tyco International Management Company Closed Current

Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors Representation in matters unrelated to the Debtors

K&E 12015660.1

EXHIBIT C

K&E 12015262.1

K&E Employees Screened from Work Involving the Debtors Binta Niambi Brown Albert S. Cho Paul M. Helms Christopher Ryan Lubeck Jeffrey S. Sinek Joshua A. Sussberg Christopher C. Wagner

K&E 12015262.1

CERTIFICATE OF SERVICE I, Ray Schrock, an attorney, certify that on the 7th day of August, 2007, I caused to be served, 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 Eighth Supplemental Affidavit of David L. Eaton in Support of the Debtors Application for an Order Authorizing the Employment of Kirkland & Ellis LLP as Attorneys for the Debtors. Dated: August 7, 2007 /s/ Ray C. Schrock Ray C. Schrock

K&E 12015262.1

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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

CREDITOR NOTICE NAME John Livingston John Fabor Mike Keith Scott Salerni

Barb Neal The Mayor at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Derrick Smith Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

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Val Venable

Stuart A Gold & Donna J Lehl

EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.com scott.salerni@basell.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 derrick.smith@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com klmaxwell@dow.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com valerie.venable@ge.com ges@dgdk.com sgold@glmpc.com dlehl@glmpc.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com 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 Kimberly.Rodriguez@gt.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

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 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 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

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante Stephen Tetro Tax Administrator Thomas Radom Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company W Strong William C Andrews William G Diehl William J Byrne

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 ppantaleo@stblaw.com 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)

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CREDITOR NAME 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 Marshall City Of Sterling Heights Colbond Inc Dayton Bag & Burlap Co Enerflex Solutions LLC Exxon Chemicals Ge Capital Intertex World Resources Trintex Corp Lake Erie Products Meridian Magnesium Office of Finance of Los Angeles Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Ronald A Leggett 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 Treasurer Of State Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Maurice S Evans City Manager James P Bulhinger City Treasurer Don Brown Jeff Rutter Todd McCallum Law Dept Bill Weeks Lilia Roman Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Collector Of Revenue Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Linda King Bruce B Galletly Raymond Soucie Joseph T Deters Tom Tekieke General Fax Adriana Avila FAX 217-356-5469 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 269-781-3835 586-276-4077 828-665-5005 937-258-0029 248-430-0134 281-588-4606 312-853-5160 770-258-3901 630-595-0336 517-663-2714 213-368-7076 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 314-622-4413 937-233-7640 803-898-5147 610-361-6082 248-816-4376 517-241-8077 401-725-5160 248-280-2110 401-333-3648 614-644-7313 248-853-8422 519-944-7748 586-939-4216

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

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CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin

ADDRESS2

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Mike Keith Charlie Burrill Thomas B Radom Attn Receiver General International Tax Service

Canada Canada

Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Water Utilities Dept Of Building And Safety City Attorneys Office Tax Department Water Department File 54563

Port Huron Police Department Barbara J Walker Stacy Fox Susan F Herr Ronald Rose & Brendan Best Gary Torke 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 220 South Main St Attn Lease Administration

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CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth 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 Phoenix City Of Roxboro City Of St Joseph City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp DuPont Dykema Gossett PLLC ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc

William Stiefel

Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Harford County Revenue

Director's Office for Taxpayer Services Division

Highwoods Forsyth Lp

co Highwoods Properties Llc

co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

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

Canada

SBSE Insolvency Unit

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

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NC OH IN IN AL MI NC ON MI

27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232

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

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Tim Gorman Laura Kelly

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Canada Canada Canada

Woody Ban

CREDITOR NAME Invista ISP Elastomer Janesville Products Keith Milligan Lear Corp Manpower Meridian Park Michigan Dept Of Treasury Ministre Du Revenu Du Quebec Municipality Of Port Hope PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp PO Box 6529

ADDRESS1 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr PO Box 30168 3800 Marly PO Box 117 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

CITY Chicago Houston Grand Rapids Phenix Southfield Farmington Hills Greenville Lansing Ste Foy Port Hope Avon Lake Cambridge Lowell New York New York Tyngsboro

STATE IL TX MI AL MI MI NC MI QC ON OH ON MA NY NY MA

ZIP 60605-1725 77210 49546 36870 48034 48334 27834 48909 G1X 4A5 L1A 3V9 44012 N3H 3P5 01851 10249 10020-1605 01879-2710

875 Heron Rd

Canada Canada Canada Canada

Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission Simpson Thacher & Bartlett LLP State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan 50 N Ripley St PO Box 30744

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St Ottawa Technology Centre Midwest Regional Office 175 W Jackson Blvd Ste 900 Peter Pantaleo Erin Casey & Alice Eaton 425 Lexington Ave 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

Ottawa Dorval Belleville Ottawa Chicago New York Montgomery Lansing Lansing Detroit Lansing Lansing

ON QC ON ON IL NY AL MI MI MI MI MI

K1A 1B1 H4Y 1G7 K8N 2S3 K1A 9Z9 60604 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001

Jennifer Nelles US Trustee

First Plaza County Of Fresno

PO Box 2228

Of Ingersoll

Canada Canada

PO Box 100

Canada

Fsia Inc

State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd The Corporation Of The Town Tom Heck Truck Service Town Of Farmington 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

Randy Lueth

Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 130 Oxford St 2nd Fl 1306 E Triumph Dr 356 Main 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 942 Brooks Ave 211 W Fort St Ste 2001 3000 University Dr

Lansing Detroit Southfield Hickory Fresno Trenton Ingersoll Urbana Farmington Gananoque Old Fort Pageland Troy Troy Detroit Greensboro Holland Detroit Auburn Hills

MI MI MI NC CA ON ON IL NH ON NC SC NC MI MI NC MI MI MI

48909-8244 48226 48075 28602 937151192 K8V 5R1 N5C 2V5 61802 03835 K7G 2T6 28762 29728 27371 48083 48232 27410-6237 49423 48226 48326-2356

Attn Civil Division Jerry Dittrich

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

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Served via Overnight Mail

CREDITOR NAME Vari Form Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul One Village Center Dr 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 Charlotte New York Bingham Farms NC NY MI MI 48111 28262-2337 10019 48025

CREDITOR NOTICE NAME Terry Nardone Blue Point Capital Bpv Lowell LLC

ADDRESS1 12341 E 9 Mile Rd 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner

ADDRESS2

STATE MI CT OH IL

ZIP 48089 06830 44633 61866

COUNTRY

Visteon Climate Control

CITY Warren Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

co Lincoln Harris Llc Hal Novikoff

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

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