UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ------------------------------------------------------------x In re Chapter 11 COLLINS & AIKMAN CORPORATION,

et al., Debtors. -------------------------------------------------------------x NOTICE AND OPPORTUNITY TO RESPOND TO THE FIRST AND FINAL APPLICATION OF ROSEN SLOME MARDER LLP, SPECIAL COUNSEL TO DEBTORS, FOR ALLOWANCE AND PAYMENT OF COMPENSATION FOR PROFESSIONAL SERVICES RENDERED FROM APRIL 4, 2007 THROUGH OCTOBER 12, 2007 AND FOR REIMBURSEMENT OF EXPENSES INCURRED PLEASE TAKE NOTICE THAT, Rosen Slome Marder LLP (RSM) as special counsel the above-captioned debtors (collectively, the Debtors), has filed its first and final application, dated January 8, 2008, for payment of compensation in the amount of $27,918.49 and reimbursement of actual, necessary and reasonable expenses in the amount of $4,708.94 (the Application). 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 any attorney, you may wish to consult one.) You may obtain a copy of the Application from the Clerk of the Bankruptcy Court or by contacting the undersigned. PLEASE TAKE FURTHER NOTICE THAT, 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, pursuant to the Order Confirming First Amended Joint Plan of Collins & Aikman Corporation and its Debtor Subsidiaries [Docket No. 7827], by the later of (a) 60 days Case No. 05-55927 (SWR) (Jointly Administered) Hon. Steven W. Rhodes

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after the Effective Date (which occurred on October 12, 2007) and (b) 30 days after the filing of the Application, 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 or answer1, explaining your position at: United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detriot, MI 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 stated above. PLEASE TAKE FURTHER NOTICE THAT, you must also mail a copy of your response or answer to: Rosen Slome Marder LLP 333 Earle Ovington Blvd., Suite 901 Uniondale, New York 11553-3622 Attn: Adam L. Rosen Fax: (516) 227-1600 mail@rsmllp.com

Your Response or answer must comply with Rules 8(b), (c) and (e) of the Federal Rules of Civil Procedure. 2

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 as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Dated: Uniondale, New York January 8, 2008 Respectfully submitted, ROSEN SLOME MARDER LLP

By: /s/ Adam L. Rosen Adam L. Rosen (AR-5664) 333 Earle Ovington Boulevard, Suite 901 Uniondale, New York 11553 (516) 227-1600 Special Counsel to Debtors
G:\Collins & Aikman\Lit\RSM Final Fee App NOTICE.doc

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ------------------------------------------------------------x In re Chapter 11 COLLINS & AIKMAN CORPORATION, et al., Debtors. -------------------------------------------------------------x Case No. 05-55927 (SWR) (Jointly Administered) Hon. Steven W. Rhodes

FIRST AND FINAL APPLICATION OF ROSEN SLOME MARDER LLP FOR AN ORDER GRANTING FINAL APPROVAL OF COMPENSATION FOR PROFESSIONAL SERVICES RENDERED FROM APRIL 4, 2007 THROUGH OCTOBER 12, 2007 AND FOR REIMBURSEMENT OF EXPENSES INCURRED SUMMARY SHEET ______________________________________________________________________________

ROSEN SLOME MARDER LLP 333 Earle Ovington Blvd., Suite 901 Uniondale, New York 11553-3622 Tel: (516) 227-1600 Fax: (516) 227-1601 mail@rsmllp.com Special Counsel to the Debtors

Party Requesting Approval of Compensation: Authorized to Provide Professional Services to: Period for which Approval of Compensation and Expense Reimbursement is Sought: Amount of Compensation and Expense Reimbursement Sought to be Approved as Actual, Reasonable and Necessary:

Rosen Slome Marder LLP Special Counsel to Debtors April 4, 2007 through October 12, 2007

$27,918.49 in fees and $4,708.94 in expenses for period April 4, 2007 through October 12, 2007. RSM has already received partial payment of its fees and expenses. The amounts remaining unpaid to RSM are $6,830.50 in fees and $482.62 in expenses.

This is a Final Fee Application Amount of Retainer Currently Held: $0

Summary of certain details of this First and Final Fee Application and prior Monthly Fee Statements: Prior Monthly Fee Statements Date 7/31/07 9/7/07 Type/Period Covered Monthly 4/4/07 - 7/31/07 Monthly 8/1/07 8/31/07 Requested Fees1 $11,001.92 $15,358.07 Requested Expenses $3,426.56 $799.76 Amount Received $12,228.10 $13,086.22

Additional Fees Sought2 Date 10/07 10/07 Settlement Amount $2,660.00 $2,535.00 Requested Fees (30%) Requested Expenses $798.00 $482.62 $760.50 $0

G:\Collins & Aikman\Lit\RSM fee app summary sheet.doc

With respect to monthly fee statements, this amount represents 80% of actual fees for the period. These fees relate to the settlement of four adversary proceedings. These settlements relate to two adversary proceedings for which RSM has not received any compensation.

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ------------------------------------------------------------x In re Chapter 11 COLLINS & AIKMAN CORPORATION, et al., Debtors. -------------------------------------------------------------x FIRST AND FINAL APPLICATION OF ROSEN SLOME MARDER LLP, SPECIAL COUNSEL TO DEBTORS, FOR ORDER GRANTING FINAL APPROVAL OF COMPENSATION FOR PROFESSIONAL SERVICES RENDERED FROM APRIL 4, 2007 THROUGH OCTOBER 12, 2007 AND FOR REIMBURSEMENT OF EXPENSES INCURRED Rosen Slome Marder LLP (RSM) respectfully represents as follows: Introduction 1. RSM is special counsel for the above-captioned debtors (collectively, the Case No. 05-55927 (SWR) (Jointly Administered) Hon. Steven W. Rhodes

Debtors) and was retained by Order dated May 17, 2007 to represent the Debtors on a contingency basis with respect to certain litigation matters. Pursuant to the Order dated May 17, 2007 authorizing the Debtors to retain RSM as special counsel, RSM is to receive compensation equal to 30% of amounts recovered by settlement or judgment, and reimbursement of its reasonable expenses. 2. On May 17, 2005 (the Petition Date), the above-captioned debtors and

debtors-in-possession (the Debtors) filed their voluntary petitions for relief under chapter 11 of the United States Bankruptcy Code (the Bankruptcy Code). 3. By the Administrative Order Establishing Procedures for Monthly

Compensation and Reimbursement of Expenses for Professionals and Official Committee Members entered on June 9, 2005 (Docket No. 290) (the Administrative Order), this Court has ordered each of the Professionals (as defined in the Administrative Order) to serve and file with

the Court, approximately every 120 days, but not more than 150 days, an application for interim Court approval and allowance, pursuant to sections 330 and 331 of the Bankruptcy Code, of the compensation and reimbursement of expenses requested in the Monthly Fee Statements (as defined in the Administrative Order) of such Professional for the period covered by such interim application. RSM submitted two monthly fee statements for payment of such compensation and reimbursement of expenses. 4. Pursuant to the Administrative Order, RSM submits this application for

final approval of compensation for professional services performed by RSM during the period commencing April 4, 2007 through and including October 12, 2007 (the Fee Period) and reimbursement of its actual and necessary expenses incurred during the Seventh Interim Period. 5. The professional services and expenses for which approval of

compensation and reimbursement are sought were rendered and expended as special counsel to the Debtors in those chapter 11 cases. RSM submits that its services benefited the Debtors estates and that RSM should receive final compensation in the amounts requested. Compensation Sought and Services Rendered 6. During the Fee Period, RSM filed 24 adversary proceedings on behalf of

the Debtors. Those actions primarily sought return of accidental duplicate payments to vendors. In addition, RSM filed several actions seeking return of fraudulent and preferential transfers. 7. 8. As of October 12, 2007, ten of those adversary proceedings were resolved. From April 4, 2007 through July 31, 2007, RSM settled the adversary

proceedings against defendants Spectrum Industries, Inc., Nifco, Inc. and Indiana Box Company. Those settlements totaled $36,673.07 which entitled RSM to fees of $11,001.92. RSM also incurred $3,426.56 in expenses during that period. RSM has already received $12,228.10

representing 80% of its fees and 100% of its expenses for services provided during that period pursuant to a monthly fee statement. 9. From August 1, 2007 through August 31, 2007, RSM settled the adversary

proceeding against Ashland Chemical, Inc. for $51,193.54 which entitled RSM to fees of $15,358.07. RSM also incurred $799.76 in expenses during that period. RSM has received from the Debtors $13,086.22 representing 80% of its fees and 100% of its expenses for services provided during that period pursuant to a monthly fee statement. 10. In addition, in October 2007, RSM settled the adversary proceedings

against Solvay Engineered Polymers for $2,660.00 and Armada Rubber Manufacturing Company for $2,535.00. RSM is entitled to fees of $1,558.50 relating to those settlements. In addition, RSM incurred expenses of $482.62 during that period. Payments Received During Pendency of Debtors Cases 11. During the pendency of the Debtors cases, RSM has not received any

compensation from the Debtors other than through the monthly fee statement process established by the Administrative Order. Pursuant to the Administrative Order, a Professional, such as RSM, may submit monthly fee statements to the Debtors seeking compensation for 80% of the fees billed, and reimbursement of 100% of the expenses incurred, during the month to which the monthly fee statement relates. 12. RSM has submitted the following monthly fee statements, and received

payments thereon, as of the date of this First and Final Fee Application, as follows:

Date 7/31/07 9/7/07

Type/Period Covered Monthly 4/4/07 - 7/31/07 Monthly 8/1/07 8/31/07

Requested Fees1 $11,001.92 $15,358.07

Requested Expenses $3,426.56 $799.76

Amount Received $12,228.10 $13,086.22

After crediting the above payments, RSM is owed fees of $6,830.50 and expenses of $482.62. Exhibits 13. Pursuant to Rule 2016-1 of the Local Bankruptcy Rules for the United

States Bankruptcy Court in the Eastern District of Michigan, the following exhibits are attached to this final fee application: a. Exhibit A a copy of the order authorizing the retention of RSM as special counsel to the Debtors; b. Exhibit B engagement letter, dated April 4, 2007, between RSM and the Debtors; c. Exhibit C an itemized statement of the expenses incurred during the Fee Period for which final approval of reimbursement is sought; and d. 14. Exhibit D a proposed order.

RSM has not submitted copies of detailed time entries because RSM is

being compensated on a contingency basis. 15. No agreement or understanding exists between RSM and any other person

for the sharing of any compensation received for services rendered in or in connection with these

With respect to monthly fee statements, this amount represents 80% of actual fees for the period. 4

cases other than agreements or understandings relating to the division of compensation among partners and employees of RSM in the normal course of its operations. Conclusion WHEREFORE, RSM respectfully requests the entry of an order, substantially in the form attached hereto as Exhibit D, (a) granting final approval of compensation to RSM in the amount of $27,918.49 and reimbursement of actual, reasonable expenses of $4,708.94; and (b) directing payment to RSM of $6,830.50 in fees and $482.62 in expenses. Dated: Uniondale, New York January 8, 2008 Respectfully submitted, ROSEN SLOME MARDER LLP

By: /s/ Adam L. Rosen Adam L. Rosen (AR-5664) 333 Earle Ovington Boulevard, Suite 901 Uniondale, New York 11553 (516) 227-1600 Special Counsel to Debtors
G:\Collins & Aikman\Lit\RSM Final Fee App.doc

EXHIBIT A

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 EMPLOYMENT AND RETENTION OF ROSEN SLOME MARDER LLP AS SPECIAL COUNSEL WITH RESPECT TO CERTAIN LITIGATION MATTERS NUNC PRO TUNC TO APRIL 4, 2007 Upon the application (the Application)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order authorizing the employment and retention of Rosen Slome Marder (RSM) as their special counsel nunc pro tunc to April 4, 2007 in connection with the investigation and preparation to commence certain causes of action, upon the terms and conditions contained in the Engagement Letter [Docket No. 6252]; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors, the Beneficiaries and other
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. 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. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Application.

K&E 11730709.7

parties in interest; it appearing that the Court has 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 the Application in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Application and the opportunity for a hearing on the Application was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Application is granted in its entirety. RSM is found to be a disinterested person within the meaning of

11 U.S.C. 101(14). 3. In accordance with 11 U.S.C. 327(a), 328(a) and 1107(a), the Debtors are

authorized and empowered to retain and employ RSM as special counsel nunc pro tunc to April 4, 2007 in these cases pursuant to the terms set forth in the Application and the Engagement Letter. 4. The Engagement Letter is approved pursuant to 11 U.S.C. 328(a) and the Debtors

are authorized to pay and reimburse RSM according to the terms in the Engagement Letter. 5. RSM shall be compensated solely from monies collected by the Litigation Trust after

consummation of the Plan. 6. To the extent that RSM requests fees prior to the consummation of the Plan, RSM

shall be compensated in accordance with the procedures set forth in 11 U.S.C. 330 and 331, the Bankruptcy Rules, the Local Rules, the Interim Compensation Procedures and such other orders as may be entered by this Court. 7. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Application.

8. upon its entry. 9.

The terms and conditions of this Order shall be immediately effective and enforceable

The Court retains jurisdiction with respect to all matters arising from or related to the

implementation of this Order.

.

Signed on May 17, 2007 _ __ _/s/ Steven Rhodes _ _ Steven Rhodes 1. Chief Bankruptcy Judge 10.

EXHIBIT B

EXHIBIT C

EXHIBIT D

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ------------------------------------------------------------x In re Chapter 11 COLLINS & AIKMAN CORPORATION, et al., Debtors. -------------------------------------------------------------x ORDER GRANTING FIRST AND FINAL APPLICATION OF ROSEN SLOME MARDER LLP, SPECIAL COUNSEL TO THE DEBTORS, FOR ALLOWANCE AND PAYMENT OF COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR THE PERIOD APRIL 4, 2007 THROUGH OCTOBER 12, 2007 The Court having considered the First and Final Application of Rosen Slome Marder LLP (RSM), special counsel of the above-captioned debtors for allowance and payment of compensation and reimbursement of expenses for the period April 4, 2007 through October 12, 2007 (the Final Fee Application); and the Court having determined that the fees and expenses requested in the Final Fee Application were actual, necessary and reasonable; and due notice and the opportunity for hearing having been provided pursuant to prior Orders of this Court; no objections to the Final Fee Application having been filed; and the Court having determined that no further notice or hearing is necessary or required; and the Court being otherwise duly advised in the premises; NOW, THEREFORE, IT IS HEREBY ORDERED as follows: 1. The Court grants RSMs Final Fee Application for Compensation and Case No. 05-55927 (SWR) (Jointly Administered) Hon. Steven W. Rhodes

Reimbursement of Expenses; 2. RSM fees in the amount of $27,918.49 for the period April 4, 2007

through and including October 12, 2007 are hereby allowed in full;

3.

RSM expenses in the amount of $4,708.94 for the period April 4, 2007

through and including October 12, 2007 are hereby allowed in full; and 4. The Court authorizes the immediate payment of $6,830.50 in fees and

$482.62 in expenses to RSM, representing the fees not previously paid pursuant to the monthly fee statements submitted by RSM. Signed on _____________, 2008

Steven Rhodes Chief Bankruptcy Judge

G:\Collins & Aikman\Lit\Order granting fee app.doc

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ------------------------------------------------------------x In re Chapter 11 COLLINS & AIKMAN CORPORATION, et al., Debtors. -------------------------------------------------------------x CERTIFICATE OF SERVICE I, Adam L. Rosen, hereby certify on this on this 8th day of January 2008, I caused a true and correct copy of the following documents to be served by regular first class mail, postage prepaid to the parties listed below. Notice And Opportunity To Respond To The First And Final Application Of Rosen Slome Marder LLP, Special Counsel To Debtors, For Allowance And Payment Of Compensation For Professional Services Rendered From April 4, 2007 Through October 12, 2007 And For Reimbursement Of Expenses Incurred First And Final Application Of Rosen Slome Marder LLP, Special Counsel To Debtors, For Order Granting Final Approval Of Compensation For Professional Services Rendered From April 4, 2007 Through October 12, 2007 And For Reimbursement Of Expenses Incurred Case No. 05-55927 (SWR) (Jointly Administered) Hon. Steven W. Rhodes

/s/ Adam L. Rosen Adam L. Rosen

G:\Collins & Aikman\Lit\COS - final app.doc

Service List Stacy Fox Collins & Aikman Corporation 26533 Evergreen Road, Suite 900 Southfield, MI 48076 John R. Boken Kroll Zolfo Cooper 900 Third Avenue New York, New York 10022 Alan B. Miller, Esq. Weil Gothal & Manages LLP 767 Fifth Avenue New York, New York 10153-0119 Michael S. Stamer Akin Gump Strauss Hauser & Feld LLP 590 Madison Avenue 20th Floor New York, New York 10022 Stephen Spence, Esq. Office of the United States Trustee Southern District of Michigan 211 West Fort Street, Suite 700 Detroit, MI 48226 Peter V. Pantaleo, Esq. Simpson Thacher & Bartlett 425 Lexington Avenue New York, New York 10017 Harold S. Novikoff, Esq. Wachtell Lipton Rosen & Katz 51 W. 52nd Street New York, New York 10019 Ray C. Schrock, Esq. Kirkland & Ellis LLP AON Building 200 East Randolph Drive Chicago, IL 60601-6636