IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION-DETROIT In re: COLLINS & AIKMAN CORPORATION,

et al., Debtors. Chapter 11 Case No. 05-55927 (SWR) Jointly Administered Tax ID # 13-3489233 Hon. Steven W. Rhodes

COMMENTS ON PROPOSED ORDER REGARDING MEDIATION AND JOINDER IN COMMENTS FILED BY OTHERS Howard & Howard Attorneys, PC (H&H) comments on the Proposed Order Regarding Mediation (Proposed Order) as follows: H&H represents the defendants in nine (9) of the adversary proceedings currently being prosecuted by the Debtors. H&H joins in the Comments on the Proposed Mediation Order filed by (i) Honigman, Miller, Schwartz & Cohn LLP(Honigman) on October 12, 2007 (Docket #8333), (ii) Kilpatrick & Associates P.C. (Docket #8337), (iii) Dickinson Wright PLLC (Docket # 8338) and (iv) Allard & Fish, P.C. (Docket # 8342) and the foregoing comments filed by other firms are incorporated by reference as though fully set forth herein. In addition, H&H submits the following comments (which are made on behalf of the firm and not on behalf on any individual preference defendant). 1. Number of Mediators: The Proposed Order states that the Debtors filed

approximately 1170 preference cases, yet proposes to appoint only three mediators. Plaintiffs consistent refusal to acknowledge any reasonable ordinary business defense pursuant to 11 U.S.C. 547(c)(2) makes it likely that most of the cases will not be settled by November 30, 2007 and will have to be mediated.

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It is unrealistic to assume that three mediators will be able to mediate the large volume of unsettled cases. The Proposed Order should provide for more

mediators, with the additional mediators selected from the Courts mediation panel, or perhaps former bankruptcy judges, professors or other persons with mediation training. 2. Mediators Discretion : Paragraph 7 of the Proposed Order appears to give the mediators unbridled discretion regarding, inter alia, the location of the mediation. Many out-of-state defendants have hired Detroit-area counsel as their lead counsel and wish to conduct mediation in the Detroit area (so that the out-of-state defendant doesnt have to incur the cost of counsels travel time.). Paragraph 7 of the Proposed Order does not give the defendant any input or election on the location of the mediation. The Proposed Order should be modified to require the mediators to give each defendant a period of time (perhaps 15 days after the entry of the final order regarding mediation) in which to file (in the pertinent adversary proceeding) an election to have the mediation held either in the Detroit area or in the defendants city, and the defendants election should govern with respect to the location of the mediation. 3. Mediation Training: mediation process. Mediation training is important to the success of the The mediators named in the Proposed Order are all

outstanding attorneys, but the skills required to be a good mediator are somewhat different from the skills required to be a good attorney. Although none of the mediators named in the Proposed Order are members of this Courts mediation

panel, H&H hopes that they have all completed mediation training. If not, that should be done before the mediations commence. 4. Howard & Howard Attorneys, P.C. reserves the right to raise additional comments to the Proposed Order and/or to join in the comments of others.

Respectfully submitted, Howard & Howard Attorneys PC

October 15, 2007

By: /s/ Lisa S. Gretchko Lisa S. Gretchko (P29881) 39400 Woodward Ave., Suite 101 Bloomfield Hills, MI 48304 Direct Dial: 248-723-0396 Fax: 248-645-1568 e-mail: lgretchko@howardandhoward.com