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
Hearing Date (if necessary): January 5, 2006 at 2:00 p.m. Objection Deadline: December 30, 2005 at 4:00 p.m.

MOTION OF THE DEBTORS FOR AN ORDER AUTHORIZING AND APPROVING THEIR ENTRY INTO AN INSURANCE PROGRAM The above-captioned debtors (collectively, the Debtors) hereby move the Court (the Motion) for the entry of an order, substantially in the form of Exhibit A, authorizing and approving their entry into an Insurance Program (as defined below) with National Union Fire Insurance Company of Pittsburgh, Pa. on behalf of itself and certain affiliates that provide

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.

K&E 10857035.9

0W[;%,5

0555927051221000000000014

insurance and insurance related services to the Debtors (collectively, AIG). In support of this Motion, the Debtors respectfully state as follows: 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 basis for the relief requested herein is section 363 of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code). 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 Rule 1015(b) of the Federal Rules of Bankruptcy Procedure. 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.

2
K&E 10857035.9

Insurance Program 7. As part of operating their businesses throughout the United States and Before the

internationally, the Debtors maintain certain insurance policies and programs.

Petition Date, the Debtors purchased an insurance program from AIG to provide the insurance coverage and other insurance related services for, among other things, workers compensation and employers liability, automobile liability and commercial general liability pursuant to various insurance policies and related documentation (the Existing Insurance Program). 8. The Existing Insurance Program that was purchased from AIG prepetition was set

to expire on November 30, 2005. The Debtors, through their insurance broker AON Risk Services (Aon), contacted insurance companies to replace the Existing Insurance Program, effective December 1, 2005, for one year. 9. In general, the pool of potential insurance companies that are willing and able to

serve as administrator of and insurance provider for the Debtors insurance program is limited, because of the size of the program and the number of different states in which the Debtors operate. Given this constraint and the relative importance of the insurance program to the Debtors businesses, finding an insurance company that could effectively and efficiently administer services and provide insurance coverage were the driving factors in the Debtors choosing an insurance company to replace the Existing Insurance Program. 10. Due to the commencement of the Debtors chapter 11 cases and the misperception

by certain insurance companies of the Debtors financial situation, many insurance companies (with the resources to provide insurance services to the Debtors) were unwilling to offer administrative services and insurance coverage to the Debtors. In fact, even though Aon

approached numerous insurers, Aon was able to obtain proposals from a very limited number of

3
K&E 10857035.9

service providers, including AIG, to provide the necessary services for the Debtors insurance program. 11. When comparing proposals from insurance companies side-by-side, the Debtors

decided the proposal from AIG was the best. Therefore, the Debtors entered into an agreement with AIG pursuant to which AIG agreed that for one year beginning on December 1, 2005, it would provide the Debtors (a) workers compensation and employers liability insurance and related administrative services, (b) automobile liability insurance and (c) commercial general liability insurance (collectively, the insurance policies and related documents and agreements, the Insurance Program). The insurance coverages are generally provided with a $1,000,000 deductible or self-insured retention pursuant to which AIG pays covered claims and seeks reimbursement from the Debtors.3 As part of the conditions imposed by AIG to offer the Insurance Program, the Debtors were required to post a letter of credit in the amount of $10,300,000 in favor of AIG and provide an escrow funded with $325,000 as security for all of the Debtors obligations to AIG that arise between the Petition Date and the expiration of the Insurance Program and any renewal thereof (the Collateral).4 12. Additionally, though AIG agreed to enter into the Insurance Program as of

December 1, 2005, AIGs willingness to continue to provide such services is subject to the Debtors obtaining an order of the Court authorizing and approving their entry into the

In North Carolina, the Debtors maintain a qualified, self-insurance workers compensation program for which AIG provides administrative services and excess workers compensation insurance coverage above the Debtors $1,000,000 liability retention. For the benefit of Collins & Aikman Corporation and all of its subsidiaries covered under the Insurance Program, the letter of credit was posted and the escrow was funded by the Debtors principal operating entity, Collins & Aikman Products Co.

4
K&E 10857035.9

Insurance Program on or before January 17, 2006. As part of that condition, AIG specifically required the Debtors to obtain entry of an order containing the following provisions: (i) (ii) The Debtors are authorized and agree to execute all documentation reasonably necessary to enter into the Insurance Program. The Debtors are authorized to enter into further renewals of the Insurance Program without further order of the Court and the order approving the Motion shall govern such renewals. The Debtors are authorized and directed to pay their obligations under the Insurance Program, including, without limitation, premium and losses, in the ordinary course of business, in accordance with the relevant terms of the Insurance Program, without further order of the Court. In the event of default by the Debtors under the Insurance Program, AIG may exercise all contractual rights in accordance with the terms of the Insurance Program as may be modified by the order approving the Motion solely with respect to obligations of the Debtors estates which arise from and after May 17, 2005, without further order of the Court, including without limitation, its right to (a) cancel the Insurance Program, (b) foreclose on the Collateral provided under the Insurance Program, in part or in full, in which it has a security interest and which may otherwise be subject to the automatic stay under the Insurance Program and (c) receive and apply the unearned or returned payments under the Insurance Program to the Debtors outstanding obligations to AIG. The reimbursement obligations and any other obligations under the Insurance Program arising on or after the Petition Date shall be administrative expenses under section 503(b) of the Bankruptcy Code. Inasmuch as the Debtors are to meet their obligations under the Insurance Program without further order of the Court, no additional proof of claim or request for payment of administrative expenses due under the Insurance Program need be filed by AIG. AIG shall be exempt from any bar date that may be issued for the filing of any proof of claim relating to administrative expenses due under the Insurance Program. The Collateral held at this time by AIG on account of the Insurance Program and all prior payments to AIG under the Insurance Program are approved, and AIG is authorized to retain and use such Collateral, or any additional or replacement collateral or security that may be provided to AIG pursuant to the terms of the Insurance Program, in accordance with the terms of the Insurance Program solely with respect to obligations of the Debtors estates which arise from and after May 17, 2005 until the expiration of the Insurance Program.

(iii)

(iv)

(v)

(vi)

5
K&E 10857035.9

(vii)

AIG may adjust, settle and pay insured claims, utilize funds provided for that purpose, and otherwise carry out the terms and conditions of the Insurance Program, without further order of the Court. The Insurance Program may not be altered by any plan of reorganization filed in these chapter 11 cases, without the written consent of AIG, and shall survive any plan of reorganization filed by the Debtors. Nothing in any plan of reorganization confirmed in these cases shall impair the interests of AIG in the Collateral that it holds or receives on account of the Insurance Program or in any collateral that it may receive in accordance the order approving the Motion. The Debtors rights against Collateral held by AIG on account of the Insurance Program, in whatever form, shall be governed by the terms of the Insurance Program and the related security documentation, and the Debtors shall not take any action against AIG on account of the Insurance Program in the Bankruptcy Court that is inconsistent with the terms of such documentation, including, without limitation, actions for turnover or estimation. During the pendency of the Debtors chapter 11 cases, AIG shall not be required, except as otherwise provided in the underlying contracts of the Insurance Program to return any part of the Collateral it now holds for the Insurance Program without adequate protection for its interest in such Collateral to be returned pursuant to section 361(1) of the Bankruptcy Code. Relief Requested

(viii)

(ix)

13.

The Debtors acknowledge that entry into the Insurance Program may be in the

ordinary course of business and, therefore, they are authorized to enter into the Insurance Program under section 363(c) of the Bankruptcy Code without seeking the approval of the Court. However, AIG has stated that it will not enter into the Insurance Program with the Debtors unless the Debtors obtain Court approval to enter into the Insurance Program.5 If AIG were to refuse to enter into the Insurance Program, the Debtors would be left with a less satisfactory and more expensive alternative. Consequently, the Debtors respectfully seek

AIG has authorized administrative services and insurance coverage until this Motion is heard by the Court.

6
K&E 10857035.9

authorization as set forth in the Motion to enter into and approval of the Insurance Program with AIG. Basis for Relief 14. Section 363(b)(1) provides that [t]he trustee, after notice and a hearing, may use,

sell, or lease, other than in the ordinary course of business, property of the estate. 11 U.S.C. 363(b)(1). Courts within the Sixth Circuit have held that transactions should be approved under section 363 of the Bankruptcy Code when they are supported by sound business judgment. See, e.g., Stephens Indus., Inc. v. McClung, 789 F.2d 386, 390 (6th Cir. 1986) (concluding that a court can authorize a sale of a Debtors assets when a sound business purpose dictates such action.); In re Embrace Sys. Corp., 178 B.R. 112, 124 (Bankr. W.D. Mich. 1995); see also In re North American Royalties, Inc., 276 B.R. 860, 866 (Bankr. E.D. Tenn. 2002). 15. The Debtors entry into the Insurance Program with AIG is supported by sound

business judgment. The Insurance Program is essential to the continuation of the Debtors businesses as the Debtors are required to provide certain insurance coverage to continue to operate. Moreover, Aon was able only to procure a very limited number of proposals. Among the proposals, AIGs was the most beneficial to the Debtors and their estates. proposals procured by Aon were more expensive and cumbersome to the Debtors. 16. Without the Insurance Program, the Debtors would be compelled to either attempt The other

to pursue proposals from other insurers at greater cost and less convenience or purchase the necessary insurance and also enter into the state workers compensation pools (to replace the Workers Compensation Program) in each state in which the Debtors have operations at much greater cost and with much less flexibility in addressing concerns of employees. This would entail significant additional costs to the Debtors estates and, moreover, would divert the Debtors attention from effectuating a successful reorganization. To prevent this, and to allow 7
K&E 10857035.9

the Debtors the best opportunity to successfully reorganize, the Debtors respectfully request that the Court grant authority and approval of the Insurance Program. Notice 17. Notice of this Motion has been given to the Core Group, the Primary Service List

and AIG 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 18. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 17 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].

8
K&E 10857035.9

WHEREFORE, the Debtors respectfully request an entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the Debtors entry into and approving the Insurance Program with AIG and (b) granting such other further relief as is just and proper. Dated: December 21, 2005 KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

9
K&E 10857035.9

EXHIBIT A

K&E 10857035.9

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 AND APPROVING THE DEBTORS ENTRY INTO AN INSURANCE PROGRAM Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for an order authorizing and approving the Debtors entry into an Insurance Program with AIG; 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 jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this

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 Motion.

K&E 10857035.9

proceeding is a core proceeding pursuant to 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and this Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; notice of this Motion and the opportunity for a hearing on this Motion 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. 3. The Motion is granted in its entirety. The Debtors are authorized to enter into the Insurance Program. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Motion, and the Debtors are authorized and agree to execute all documentation reasonably necessary to enter into the Insurance Program. 4. The Debtors are authorized to enter into further renewals of the

Insurance Program without further order of the Court and this Order shall govern such renewals. 5. The Debtors are authorized and directed to pay their obligations under the

Insurance Program, including, without limitation, premium and losses, in the ordinary course of business, in accordance with the relevant terms of the Insurance Program, without further order of the Court. 6. In the event of default by the Debtors under the Insurance Program, AIG may

exercise all contractual rights in accordance with the terms of the Insurance Program as modified by the Order solely with respect to obligations of the Debtors estates which arise from and after May 17, 2005, without further order of the Court, including without limitation, its right to (a) cancel the Insurance Program, (b) foreclose on the Collateral provided under the Insurance Program, in part or in full, in which it has a security interest and which may otherwise be subject to the automatic stay under the Insurance Program, and (c) receive and apply the

2
K&E 10857035.9

unearned or returned payments under the Insurance Program to the Debtors outstanding obligations to AIG. 7. The reimbursement obligations and any other obligations under the

Insurance Program arising on or after the Petition Date shall be administrative expenses under section 503(b) of the Bankruptcy Code. Inasmuch as the Debtors are to meet their obligations under the Insurance Program without further order of the Court, no additional proof of claim or request for payment of administrative expenses due under the Insurance Program need be filed by AIG. AIG shall be exempt from any bar date that may be issued for the filing of any proof of claim relating to administrative expenses due under the Insurance Program. 8. The Collateral held at this time by AIG on account of the Insurance Program and

all prior payments to AIG under the Insurance Program are approved, and AIG is authorized to retain and use such Collateral, or any additional or replacement collateral or security that may be provided to AIG pursuant to the terms of the Insurance Program, in accordance with the terms of the Insurance Program solely with respect to obligations of the Debtors estates which arise from and after May 17, 2005 until the expiration of the Insurance Program. 9. The escrow that was funded with $325,000 and the issuance of the letter of credit

in the amount of $10,300,000 by Collins & Aikman Products Co. to secure all obligations under the Insurance Program entered into with Collins & Aikman Corporation, which arise from and after May 17, 2005, is approved. 10. AIG may adjust, settle and pay insured claims, utilize funds provided for that

purpose, and otherwise carry out the terms and conditions of the Insurance Program, without further order of the Court.

3
K&E 10857035.9

11.

The Insurance Program may not be altered by any plan of reorganization filed in

these chapter 11 cases, without the written consent of AIG, and shall survive any plan of reorganization filed by the Debtors. Nothing in any plan of reorganization confirmed in these cases shall impair the interests of AIG in the Collateral that it holds or receives on account of the Insurance Program or in any collateral that it may receive in accordance with this Order. 12. The Debtors rights against all Collateral held by AIG on account of the

Insurance Program, in whatever form, shall be governed by the terms of the Insurance Program and the related security documentation, and the Debtors shall not take any action against AIG on account of the Insurance Program in the Bankruptcy Court that is inconsistent with the terms of such documentation, including, without limitation, actions for turnover or estimation. During the pendency of the Debtors chapter 11 cases, AIG shall not be required, except as otherwise provided in the underlying contracts of the Insurance Program to return any part of the Collateral it now holds for the Insurance Program without adequate protection for its interest in such Collateral to be returned pursuant to section 361(1) of the Bankruptcy Code. 13. This Order shall bind the Debtors, their successors in interest and assigns,

including, without limitation, any trustee in bankruptcy. 14. Notwithstanding any provision in the contracts for the Insurance Program to the

contrary, this Order shall control with respect to any conflicts between such contracts and the provisions of this Order. 15. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry.

4
K&E 10857035.9

16.

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

the implementation of this Order; provided, however, that nothing herein shall supersede the arbitration provision in the Insurance Program in connection with disputes arising therein.

5
K&E 10857035.9

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 MOTION FOR AN ORDER AUTHORIZING AND APPROVING THEIR ENTRY INTO AN INSURANCE PROGRAM PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed their Motion of the Debtors for an Order Authorizing and Approving Their Entry into an Insurance Program (the Motion). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Motion 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.)
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.

K&E 10857035.9

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 Motion, or if you want the Court to otherwise consider your views on the Motion, no later than December 30, 2005 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 December 30, 2005 at 4:00 p.m. prevailing Eastern Time, in accordance with the Case Management Procedures, including to: 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 -and-

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

2
K&E 10857035.9

Kirkland & 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 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com PLEASE TAKE FURTHER NOTICE THAT if no responses to the Motion are timely filed and served, the Court may grant the Motion 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.

3
K&E 10857035.9

Dated: December 21, 2005

KIRKLAND & ELLIS LLP /s/ Marc J. Carmel 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) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

4
K&E 10857035.9

CERTIFICATE OF SERVICE I, Marc J. Carmel, an attorney, certify that on the 21st day of December, 2005, I caused to be served, by e-mail, facsimile and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Motion of the Debtors for an Order Authorizing and Approving Their Entry into an Insurance Program. Dated: December 21, 2005 /s/ Marc J. Carmel Marc J. Carmel

K&E 10857035.9

Served via Electronic Mail

CREDITOR NAME A Freeman Adrian City Hall Alice B Eaton Amalgamated Life Askounis & Borst PC Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Barclays Bank PLC Barnes & Thornburg LLP Barnes & Thornburg LLP Benesch Friedlander Coplan & Aronoff LLP Bernardi Ronayne & Glusac PC Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Borges & Associates LLC Bradley Arant Rose & White LLP Brendan G Best Brown Rudnick Berlack Israels LLP Bryan Clay Burr & Forman LLP Butzel Long PC Butzel Long PC Cahill Gordon & Reindel Cahill Gordon & Reindel Calhoun Di Ponio & Gaggos PLC Carlile Patchen & Murphy LLP Chambliss Bahner & Stophel PC Champaign County Collector Chris Kocinski City Of Albemarle City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Los Angeles 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 Colbert & Winstead PC Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Coolidge Wall Womsley & Lombard Crowell & Moring LLP Crowell & Moring LLP DaimlerChrysler DaimlerChrysler DaimlerChrysler Corporation Daniella Saltz Danielle Kemp Danning Gill Diamond & Kollitz LLP David H Freedman David Heller David Youngman Dennis C Roberts PLLC Dickinson Wright PLLC Dickinson Wright PLLC

CREDITOR NOTICE NAME John Fabor Judith Greenspan Esq Thomas V Askounis Esq Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray Mr David Bullock John T Gregg Patrick E Mears William E Schonberg & Stuart A Laven Jr Rodney M. Glusac Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jay R Bender

Robert Stark & Steven Smith Shannon E Hoff Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Bruce C Bailey Barb Neal Utilities Department The Mator at City Hall Roger Elkins City Manager Pauline Houston Dept Of Building And Safety 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 Amy Wood Malone Stuart Komrower & Mark Politan Catherine Barron Esq Steven M Wachstein Esq Joseph L Meadows Mark D Plevin

Kim R Kolb Esq

George E Shulman

Dennis C Roberts Dawn R Copley Esq Michael C Hammer

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com jgreenspan@amalgamatedlife.com taskounis@askborst.com eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com david.bullock@barcap.com john.gregg@btlaw.com pmears@btlaw.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com dante@berrymoorman.com murph@berrymoorman.com law@charter.net borgeslawfirm@aol.com jbender@bradleyarant.com bbest@dykema.com rstark@brownrudnick.com ssmith@brownrudnick.com bryan_clay@ham.honda.com shoff@burr.com sharkey@butzel.com osborne@butzel.com wilkins@butzel.com jschaffzin@cahill.com rusadi@cahill.com kcc@cdg-law.com lxf@cpmlaw.com bbailey@cbslawfirm.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Gedwards@ci.albemarle.nc.us Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca webmaster@ladbs.lacity.org 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 amalone@colwinlaw.com skomrower@coleschotz.com mpolitan@coleschotz.com cathy.barron@constellation.com wachstein@coollaw.com jmeadows@crowell.com mplevin@crowell.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com krk4@dcx.com dsaltz@ford.com danielle.kemp@lw.com ges@dgdk.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com dcroberts@coxinet.net dcopley@dickinsonwright.com mhammer@dickinsonwright.com

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

Page 1 of 4

Served via Electronic Mail

CREDITOR NAME

CREDITOR NOTICE NAME

Dold Spath McKelvie & DeLuca PC Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Earle I Erman Eastman & Smith Ltd Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Foley & Lardner LLP Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital George E Schulman Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Hicks Casey & Foster PC Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC James A Plemmons Jan Steinle Jenner & Block LLP 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 Kelley Drye & Warren LLP Kemp Klein Umphrey Endelman & May PC Kerr Russell & Weber PLC Kim Stagg Kimberly Davis Rodriguez Kupelian Ormond & Magy PC Law Debenture Trust Company of New York Leatherwood Walker Todd & Mann PC Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litespeed Partners Lowenstein Sandler PC M Crosby Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC

Charles McKelvie Rita Baird Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq Julie Teicher & Dianna Ruhlandt Judy A Oneill Esq

Kellie M Blair Esq Robert Vozza Esq

Elias T Majoros Jeffrey M Kerscher Anne Marie Kennelly Ken Higman Samuel D Hicks Esq John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Louis P Rochkind

Paul V Possinger & Peter A Siddiqui

James S Carr Denver Edwards Robert N Bassel Esq Kevin L Larin & James E DeLine

Paul Magy Terrance Hiller Jr & Matthew Thompson Patrick Healy & Daniel Fisher Seann Gray Tzouvelekas

Elizabeth Weller John P Dillman Timothy Chen Vincent A DAgostino Esq

David S Hoopes

Email clm@dsmlaw.com rab@dsmlaw.com kas@dsmlaw.com jmm@dsmlaw.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com pschmidt@dykema.com eerman@ermanteicher.com mdharper@eastmansmith.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com jteicher@ermanteicher.com jo'neill@foley.com fgorman@honigman.com perry.gail@pbgc.com kblair@garanlucow.com rvozza@garanlucow.com rail.sales@ge.com ges@dgdk.com emajoros@glmpc.com HSNovikoff@wlrk.com kerscher@aol.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com sam.hicks@hickscasey.com jburns@hunton.com bokeefe@hymanlippitt.com mchesnes@interchez.com nganatra@uaw.net rob@jacobweingarten.com lrochkind@jaffelaw.com jplemmons@dickinson-wright.com jan_steinle@mieb.uscourts.gov ppossinger@jenner.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 jcarr@kelleydrye.com robert.bassel@kkue.com kll2@krwlaw.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com tah@kompc.com patrick.healy@lawdeb.com daniel.fisher@lawdeb.com stzouvelekas@lwtm.com lwalzer@angelogordon.com veronica.fennie@lfr.com dallas.bankruptcy@publicans.com houston_bankruptcy@publicans.com tim@litespeedpartners.com vdagostino@lowenstein.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com

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

Page 2 of 4

Served via Electronic Mail

CREDITOR NAME

CREDITOR NOTICE NAME

McDermott Will & Emery LLP McLane Graf Raulerson & Middleton PA McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morris Garlove Waterman & Johnson PLLC Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete Nutter McClennen & Fish LLP O Reilly Rancilio PC Otterbourg Steindler Houston & Rosen PC Paul Hoffman Pear Sperling Eggan & Daniels PC Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Pepe & Hazard LLP Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plunkett & Cooney PC Primeshares Quadrangle Group LLC Quadrangle Group LLC R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Ray C Schrock Receivable Management Services Rex D Rainach Rhoades McKee Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti LLP Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle SC DHEC Sean P Corcoran Seyburn Kahn Ginn Bess & Serlin PC Sheehan Phinney Bass & Green PA Sheryl Toby

Lewis Rosenbloom Jospeh A Foster John R Grant Paul A Lucey

Patricia A Borenstein Esq Jose J Bartolomei Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford 15663507 Richard M Rubenstein Lacolle Randall A Rios James R Bruinsma Karen Schneider

Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr Steven B Soll Esq Kevin N Summers Sara Eagle & Gail Perry Sara Eagle & Gail Perry Charles J Filardi Jr Francis J Lawall & Bonnie MacDougal Kistler J Gregg Miller & Linda J Casey Kenneth H Zucker

William Kinley President William B Freeman Esq Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq Robert P Pitts Esq Douglas C Bernstein Sid J Garabato Andrew Herenstein Patrick Bartels

Michael F McGrath Esq Phyllis A Hayes A Professional Law Corporation Dan E Bylenga Jr

Dennis J OGrady Joseph L Schwartz & Curtis M Plaza

Collector Of Revenue

Evander Whitehead Leslie Stein Steven E Boyce Esq

Email lrosenbloom@mwe.com dchristian@mwe.com jdejonker@mwe.com foster@mclane.com JRG@msblaw.com palucey@michaelbest.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com pborenstein@milesstockbridge.com bartolomei@millercanfield.com fusco@millercanfield.com brucemiller@millercohen.com sarbt@millerjohnson.com info@electionsquebec.qc.ca mied@dor.mo.gov rrubenstein@mgwj.com maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com pbaylor@nutter.com rcolasuonno@orlaw.com ssoll@oshr.com phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov efile@pbgc.gov cfilardi@pepehazard.com lawallf@pepperlaw.com kistlerb@pepperlaw.com millerj@pepperlaw.com zuckerk@pepperlaw.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.com bill.freeman@pillsburylaw.com craig.barbarosh@pillsburylaw.com patrick.potter@pillsburylaw.com rick.antonoff@pillsburylaw.com pittsrm@charter.net dbernstein@plunkettcooney.com ksync@primeshares.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com mfmcgrath@ravichmeyer.com rschrock@kirkland.com hayesp@dnb.com rainach@msn.com dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca jschwartz@riker.com rdiehl@bodmanllp.com rweiss@honigman.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com whitehme@dhec.sc.gov chandlls@dhec.sc.gov sean.p.corcoran@delphi.com lstein@seyburn.com sboyce@sheehan.com stoby@dykema.com

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

Page 3 of 4

Served via Electronic Mail

CREDITOR NAME Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan State Of Michigan

CREDITOR NOTICE NAME David H Conaway Bojan Guzina & Brian J Lohan Andrew H Sherman & Boris I Mankovetskiy Michael W Bragg Esq Vatana Rose 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 Steven A Siman Leonard P Goldberger Esq & John C Kilgannon Esq

Email dconaway@slk-law.com bguzina@sidley.com blohan@sidley.com asherman@sillscummis.com bmankovetskiy@sillscummis.com MBragg@SpenglerNathanson.com vrosa@stp.com sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov shuttkimberlyj@michigan.gov

State Of Michigan Stephen E Spence Stephen S LaPlante Steven A Siman PC Stevens & Lee PC

Stradley Ronon Stevens & Young LLP T Pryce Tax Administrator Textron Inc The Bank of New York The Corporation Of The Town Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc Ulmer & Berne LLP United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Ville De Farnham Von Briesen & Roper SC Voridian Canada Company Warner Norcross & Judd LLP Warner Stevens LLP William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Young & Susser PC Zeichner Ellman & Krause LLP

Paul Patterson Esq Jim Cambio Gary S Bush Of Ingersoll Joseph T. Deters

Timothy J Downing David R Jury Mary Kay Shaver Service de la Tresorerie Randall Crocker & Rebecca Simoni Michael G Cruse Michael D Warner Esq

Alan Lipkin & Roger Spigel Andrew N Goldman Esq Oscar Iglesias Rory D Whelehan Esq Steven Susser P52940 Peter Janovsky & Stuart Krause

treasReg@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com sas@simanlaw.net jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com jtrotter@stradley.com tpryce@ford.com jcambio@tax.ri.gov afriedman@textron.com gbush@bankofny.com elantz@town.ingersoll.on.ca radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com tdowning@ulmer.com e-rental@ur.com djury@steelworkers-usw.org mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca rcrocker@vonbriesen.com blanderson@eastman.com mcruse@wnj.com mwarner@warnerstevens.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.goldman@wilmerhale.com oiglesias@wlross.com RWhelehan@wcsr.com susser@youngpc.com pjanovsky@zeklaw.com

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

Page 4 of 4

Served via Facsimile

(no valid e-mail) CREDITOR NAME Acord Inc American General Finance Attorney General of MI Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Battle Creek City Of Longview City Of St Joseph City Of Sterling Heights City Of Stockton Clark Hill PLC Colbond Inc Contrarian Capital Management LLC Dayton Bag & Burlap Co Dow Chemical Co Enerflex Solutions LLC Exxon Chemicals Gaston County GE Polymerland Health Alliance Medical Plans Inc Intertex World Resources Trintex Corp Kentucky Revenue Cabinet Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC Meridian Magnesium Mighty Enterprises Inc Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Orlando Corporation Paul Weiss Rifkind Wharton & Garrison LLP Pine River Plastics Inc Plastech Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp Skadden Arps Slate Meagher & Flom LLP South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unifi Inc Unique Fabricating Inc Valiant Tool & Mold Inc CREDITOR NOTICE NAME John Livingston Matthew H Rick Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Income Tax Division Water Utilities Water Department James P Bulhinger City Treasurer Economic Development E Todd Sable Don Brown Seth Lax Jeff Rutter David Brasseur Todd McCallum Paul Hanson Val Venable Robena Vance Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook David M Gurewitz Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Barb Krzywiecki Kelvin W Scott Esq Dan Thiffault George Tabry Christine Brown Gregg M Galardi Esq Sales & Use Tax Division Lorraine Zinar Daniel Watson Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie FAX 248-852-6074 217-356-5469 517-373-2060 412-777-4736 312-827-8542 312-827-8542 616-527-3385 269-966-3629 903-237-1004 269-983-9875 586-276-4077 209-937-5099 313-965-8252 828-665-5005 203-629-1977 937-258-0029 989-638-9852 248-430-0134 281-584-7946 704-862-6262 704-992-4933 248-443-0090 770-258-3901 502-564-3875 248-377-0800 630-595-0336 989-894-2232 517-663-2714 808-828-6299 573-751-7232 213-368-7076 313-226-3800 905-677-1851 212-757-3990 810-329-9388 313-792-2729 905-760-3371 902-432-6287 734-281-4483 937-233-7640 302-651-3001 803-898-5147 610-361-6082 248-816-4352 248-641-9921 517-241-8077 401-725-5160 248-280-2110 401-333-3648 336-316-5422 248-853-8422 519-944-7748

Tom Tekieke General Fax

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

Page 1 of 2

Served via Facsimile

(no valid e-mail) CREDITOR NAME Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Viacom Inc Visteon Climate Control Wickes Manufacturing Co CREDITOR NOTICE NAME Terry Nardone Adriana Avila JoAnn Haller co Jay B Knoll of C&A FAX 586-755-8988 586-939-4216 412-642-5614 734-727-9481 248-824-1882

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

Page 2 of 2

Served via Overnight Mail

(no valid e-mail or fax)

CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP American International Group Inc Assitant Attorney General of Texas Assoc Receivables Funding Inc Basell USA Inc Basf Corporation Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Brunswick Corp Butzel Long PC 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 Kalamazoo City Of Phoenix City Of Roxboro City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp Corning Inc Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp Heritage Environmental Svcs Inc Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Indiana Steel & Wire Co Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Invista ISP Elastomer James R Temple Janesville Products Keith Milligan Latham & Watkins LLP

CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin David A Levin John Mark Stern Jim Frick Charlie Burrill Harry W Miller III Neal H Weinfield Esq Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service Ohio Income Tax City Building Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle Carolyn Rutland PhD Collections Office Tax Department Port Huron Police Department Barbara J Walker Jay B Knoll Nancy Holtby Esq William H Horton Esq & Sean M Walsh Esq Jeffrey K Helder Lisa A Wurster Esq Morgan Blackwell Dennis P Reis Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Gary Torke William Stiefel Director's Office for Taxpayer Services Division

Linda L Bentley Mr Ken Price co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

Michael L Cioffi of the City of Montgomery

SBSE Insolvency Unit Tim Gorman Laura Kelly David Heller Josef Athanas & Danielle Kemp

ADDRESS1 1062 S 4th Ave 590 Madison Ave Asst General Counsel Bankruptcy & Collections Div PO Box 16253 7925 Kingsland Dr 1609 Biddle Ave 709 Taylor St 3 1st National Plaza Ste 3300 Law Dept 100 Bloomfield Hills Pkwy Ste 100 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 Public Svc Dept Env Svc Div Phoenix Police Dept PO Box 128 161 E Grand River 100 Mcmorran 201 N Second St 250 Stephenson Hwy Legal Dept Columbia Center 10th Fl 321 Settlers Rd 4500 Dorr St 885 Third Ave Ste 3300 7000 N Green Bay Ave DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 4611 North 32nd St 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 300 Renaissance Center 7901 W Morris St Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 1 E 4th St 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 108 W Scott St 2700 Patterson Ave 3745 C Us Hwy 80 W Sears Tower Ste 5800

ADDRESS2

70 Pine St 31st Fl 500 W 15th St

PO Box 280240 70 W Madison St One North Field Ct

1415 N Harrison St 620 W Washington St 142

Riverfront Plaza HQ E2 10 101 W Big Beaver Rd PO Box 1767 PO Box 1000

1007 N Market St PO Box 10032

PO Box 300 2120 West End Ave Ste 100 3100 Smoketree Ct Ste 600

233 S Wacker Dr

CITY Sidney New York New York Austin Greenville Raleigh Wyandotte Nashville Chicago Lake Forest Bloomfield Hills Sudbury Ottawa Plymouth Barberton Barberton Canton Dover Dover Evart Fullerton Havre De Grace Kalamazoo Phoenix Roxboro Williamston Port Huron St Charles Troy Corning Troy Holland Toledo New York Milwaukee Wilmington Detroit Toledo Milwaukee Auburn Hills Plymouth Atlanta Atlanta Pittsburgh Pittsburgh Charlotte Detroit Indianapolis Nashville Raleigh Toledo Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Richmond Hill Detroit Chicago Houston Grand Ledge Grand Rapids Phenix Chicago

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

ZIP 453658977 10022 10270 78701 29606 27613-4203 48192 37208 60602-4207 60045 48304 P3A 5C2 K1A 1B1 48170-4394 44203 44203-2584 44711-9951 03820 03820-0818 49631 92632 21078 49007-2565 85003 27573 48895 48060 63301 48083 14831 48084 49423 43615 10022 53209 19898 48243 43604 53209-6023 48326-2613 48170 30348-5499 30374 15264-0387 15264 28260 48243 46231 37203-5223 27604 43617 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 77210 48837 49546 36870 60606

COUNTRY

Canada Canada

Canada

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

Page 1 of 2

Served via Overnight Mail

(no valid e-mail or fax)

CREDITOR NAME Lear Corp Lear Corp Manpower Meridian Park Michigan Dept of Treasury Mills & Stockbridge PC Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd Oakland County Corporation Counsel Oklahoma County Treasurer Oneida County SCU 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 Securities and Exchange Commission Shapero & Green LLC Simpson Thacher & Bartlett LLP State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teleflex Inc Tennessee Department of Revenue The Goodyear Tire & Rubber Co The Pellegrino Law Firm PC The Port Authority of New York and New Jersey The Town Of Pageland Thomas & Betts Corp 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 Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vespera Lowell Llc Village Of Holmesville Village Of Rantoul W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME Janis N Acosta Esq C Garland Waller Michael A Cox Juandisha M Harris & Heather Donald Stephen M Sylvestri Esq

co Beer Wells Real Estate Donald F Slavin Gretchen Crawford County Office Building Woody Ban

Canada Customs & Rev Agency Technology Ctr

Angela Dodd Midwest Regional Office Brian Green Peter Pantaleo Erin Casey & Alice Eaton Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex US Trustee First Plaza County Of Fresno Jim Leyden TN Attorney Generals Office Steven C Bordenkircher Esq Stephen R Bellis Esq Margaret Taylor Finucane Michael F Geiger Esq

Farmville Downtown Partnership

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

co Lincoln Harris Llc Hal Novikoff

ADDRESS1 World Headquarters 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 3030 W Grand Blvd Ste 10 200 10 Light St 3800 Marly PO Box 117 PO Box 3449 1200 N Telegraph Rd Asst District Attorney 800 Park Ave 4th Fl 33587 Walker Rd 1025 King St East 678 Princeton Blvd Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk 875 Heron Rd 700 Leigh Capreol 11 Station St 700 Leigh Capreol Ottawa Technology Centre 175 W Jackson Blvd Ste 900 175 W Jackson Blvd Ste 90 Signature Square II Ste 220 425 Lexington Ave Department Of Revenue PO Box 30004 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 155 S Limerick Rd Cordell Hall 1144 E Market St 475 Whitney Ave Office of Milton H Pachter 126 North Pearl St 8155 TB Blvd 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 12003 Toepher Rd 211 W Fort St Ste 2001 3000 University Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

ADDRESS2 21557 Telegraph Rd

320 Robert S Kerr Rm 307

PO Box 6529

875 Heron Rd

25101 Chagrin Blvd 50 N Ripley St

PO Box 2228

425 5th Ave N

225 Park Ave S 13th Fl PO Box 67

PO Box 100

PO Box 113

CITY Southfield Southfield Farmington Hills Greenville Detroit Baltimore Ste Foy Port Hope Longview Pontiac Oklahoma City Utica Avon Lake Cambridge Lowell New York New York Tyngsboro Ottawa Dorval Belleville Dorval Ottawa Chicago Chicago Cleveland New York Montgomery Lansing Lansing Detroit Lansing Lansing Detroit Southfield Hickory Fresno Trenton Limerick Nashville Akron New Haven New York Pageland Memphis Urbana Farmington Farmville Gananoque Old Fort Pageland Troy Troy Detroit Warren Detroit Auburn Hills Greenwichn Holmesville Rantoul Charlotte New York Bingham Farms

STATE MI MI MI NC MI MD QC ON TX MI OK NY OH ON MA NY NY MA ON QC ON QC ON IL IL OH NY AL MI MI MI MI MI MI MI NC CA ON PA TN OH CT NY SC TN IL NH NC ON NC SC NC MI MI MI MI MI CT OH IL NC NY MI

ZIP 48034 48034 48334 27834 48202 21202-1487 G1X 4A5 L1A 3V9 75606 48341 73102 13501 44012 N3H 3P5 01851 10249 10020-1605 01879-2710 K1A 1B1 H4Y 1G7 K8N 2S3 H4Y 1G7 K1A 9Z9 60604 60604 44122 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001 48226 48075 28602 937151192 K8V 5R1 19468 37247 44316-0001 06511 10003 29728 38125 61802 03835 27828-1621 K7G 2T6 28762 29728 27371 48083 48232 48089-3171 48226 48326-2356 06830 44633 61866 28262-2337 10019 48025

COUNTRY

Canada Canada

Canada

Canada Canada Canada Canada Canada

Canada

Canada

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

Page 2 of 2