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

FOURTH AND FINAL FEE APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS FORENSIC ACCOUNTANTS TO THE DEBTORS FOR THE PERIOD SEPTEMBER 12, 2005 THROUGH DECEMBER 31, 2006 Name of Applicant: Authorized to Provide Professional Services to: Date of Assumption of Executory Contract with Ernst & Young LLP: Date of Entry of Order Authorizing Assumption of Engagement Letter with Ernst & Young LLP: Fee Period for Which Compensation and Reimbursement is Sought: Amount of Compensation Requested: Ernst & Young LLP Debtors September 12, 2005 Order Entered on September 12, 2005 (Docket No. 1145) September 12, 2005 through December 31, 2006 $ 3,393.344.00

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 0555949; 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. 0555952; 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. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

0W[;'"0

0555927070216000000000007

'"

Amount of Expense Reimbursement Requested: Total Compensation and Expense Reimbursement Requested: This Is: Blended Rate of Professionals

556,747.00

$ 3,950,089.00 Fourth and Final Fee Application $ 385.77

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.2 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

FOURTH AND FINAL FEE APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS FORENSIC ACCOUNTANTS TO THE DEBTORS FOR THE PERIOD SEPTEMBER 12, 2005 THROUGH DECEMBER 31, 2006 In accordance with the Courts Administrative Order, Pursuant to Section 331 of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members [Docket No. 290] (the Interim Compensation Order), Ernst & Young

LLP (E&Y), hereby submits its Fourth and Final Fee Application (the Application) for the Fee Period commencing September 12, 2005 and concluding December 31, 2006 (the

2 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 10731880.16

Compensation Period). E&Y seeks final approval and allowance, pursuant to Sections 330 and 331 of the Bankruptcy Code, of the full amount of the fees and expenses incurred by E&Y on behalf of Debtors during the Compensation Period, and authorization for the Debtors to pay any unpaid amounts of such requested fees. In support of its Application, E&Y respectfully represents as follows: Background 1. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 2. On May 24, 2005, the United States Trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code (the Committee). 3. 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. Assumption of the Debtors Engagement Letter with E&Y 4. On or about March 17, 2005, Collins & Aikman Corporation (C&A) publicly

announced that during the course of finalizing its financial statements for its fiscal year ended December 31, 2004, it had identified certain accounting for supplier rebates that led to premature or inappropriate revenue recognition, or that was inconsistent with relevant accounting standards

and C&As policies and practices. C&A further announced that it had initiated an internal review of these matters and that it expected that certain restatements of its financial results would be required. 5. On or about March 24, 2005, C&A publicly disclosed that the audit committee of

its board of directors (the Audit Committee) had determined to conduct an independent investigation into these matters (the Rebate Investigation). C&A further disclosed, on or about March 24, 2005, that the Audit Committee had retained Davis Polk & Wardwell (DPW) as independent counsel to assist it in the Rebate Investigation. DPW had, in turn, with the approval of the Audit Committee, retained E&Y, pursuant an agreement dated March 30, 2005, by and among C&A, DPW, and E&Y (the Letter Agreement), to provide forensic accounting services in connection with the Rebate Investigation. While DPW was engaged by the Audit Committee and the non-management directors of C&A (the Independent Directors), not C&A as a whole, and E&Y had been retained directly by DPW, each of their fees and expenses relating to this representation were to be paid by C&A, pursuant to the terms of the Letter Agreement in the case of E&Y. 6. On or about May 12, 2005, C&A announced, among other things, that the scope

of the Rebate Investigation would include C&As forecasts for the first quarter of 2005 and related matters, as well as other matters that have arisen in the course of the Rebate Investigation. 7. By this Courts order dated September 12, 2005 (the Assumption Order), the

Debtors were authorized to assume their prepetition Letter Agreement with E&Y. A copy of the Assumption Order is attached hereto as Exhibit A. The Assumption Order authorizes the Debtors to compensate E&Y at E&Ys hourly rates charged for services of this type, and to

reimburse E&Y for E&Ys actual and necessary out-of-pocket expenses incurred, subject to E&Ys adherence with the Interim Compensation Order. Fees and Expenses Requested 8. E&Y makes this Application pursuant to the following: (a) sections 330 and 331

of Title 11 of the United States Code (the Bankruptcy Code), (b) Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), Rules 2016-1 and 9014-1 of the Local Rules for the United States Bankruptcy Court, Eastern District of Michigan (the Local Rules), (c) the Assumption Order (defined below) relating to the Debtors agreement with E&Y, and (d) the Interim Compensation Order. 9. Pursuant to the Interim Compensation Order, professionals retained in the Case

were authorized to serve a statement of fees and expenses (Monthly Fee Statement) for payment on a monthly basis.3 Assuming no party receiving the Monthly Fee Statement objected thereto, the Debtors were authorized to pay 80% of the fees, and 100% of the expenses, requested in such Monthly Fee Statements. 10. E&Y has served sixteen Monthly Fee Statements and three interim fee

applications during the Compensation Period. The following chart summarizes the amount of fees and expenses incurred and requested by E&Y during the Compensation Period.

Pursuant to the Assumption Order (defined below), E&Y was also required to apply for approval of its compensation pursuant to the Interim Compensation Order.

Fee Application Date 4 10/20/05 11/25/05 12/20/05 01/17/06

Type/ Period Covered Monthly 05/17/05 - 09/30/05 Monthly 10/01/05 - 10/31/05 Monthly 11/01/05 - 11/30/05 Monthly 12/01/05 - 12/31/05 First Interim
7

Requested Fees 5 $ $ $ $ 133,896.00 278,050.40 269,299.20 233,205.60

Approved Fees 6 n/a n/a n/a n/a

Requested Expenses $ 30,700.00 $ 62,936.00 $ 61,319.00 $ 51,395.00

Approved Expenses 5 n/a n/a n/a n/a

Amount Received to Date $ 164,596.00 $ 340,986.40 $ 330,618.20 $ 284,600.60

01/26/06 02/17/06 03/16/06 04/11/06 05/23/06 06/08/06 06/08/06 07/28/06 08/31/06 09/28/06

05/17/05 - 12/31/05 Monthly 01/01/06 - 01/31/06 Monthly 02/01/06 - 02/28/06 Monthly 03/01/06 - 03/31/06 Monthly 04/01/06 - 04/30/06 Second Interim 01/01/06 - 04/30/06 Monthly 05/01/06 - 05/31/06 Monthly 06/01/06 - 06/30/06 Monthly 07/01/06 - 07/31/06 Monthly 08/01/06 - 08/31/06
7

$ 1,143,064.00 $ $ $ $ 241,078.40 264,952.80 336,609.60 118,992.80

$1,143,064.00 n/a n/a n/a n/a $1,202,042.00 n/a n/a n/a n/a

$ 206,350.00 $ 53,727.00 $ 59,742.00 $ 77,125.00 $ 18,353.00 $ 208,947.00 $ 26,109.00 $ 32,148.00 $ 13,945.00 $ 22,108.00

$206,350.00 n/a n/a n/a n/a $208,947.00 n/a n/a n/a n/a

$1,349,414.00 $ 294,805.40 $ 324,694.80 $ 413,734.60 $ 137,345.80 $1,410,988.00 $ 207,421.80 $ 220,376.00 $ 87,635.40

$ 1,202,042.00 $ $ $ $ 181,312.80 188,228.00 73,690.40 142,468.80

$ 164,576 .80

Fee Application Date 4 10/13/06 10/31/06 11/21/06 12/14/06 01/09/06 Subtotal 9/01/06 -12/31/06 Total

Type/ Period Covered Third Interim 7 05/01/06 - 08/31/06 Monthly 09/01/06 09/30/06 Monthly 10/01/06 10/31/06 Monthly 11/01/06 11/30/06 Monthly 12/01/06 12/31/06 $ $ $ $ $ $ Final 5/17/05 -- 12/31/06

Requested Fees 5 732,124.00 121,500.00 69,498.40 29,808.00 32,084.00 316,113.40

Approved Fees6 $ 732,124.00 n/a n/a n/a n/a n/a n/a

Requested Expenses $ 94,310.00 $ 26,859.00 $ 10,120.00 $ 4,898.00 $ 5,263.00

Approved Expenses 5 $ 94,310.00 n/a n/a n/a n/a n/a n/a

Amount Received to Date $ 826,434.00 $ 148,359.00 $ $ $ 79,618.40 34,706.00 .00

$ 47,140.00 $ 556,747.00

$ 262,683.40 $ 3,849,519.40

$ 3,393,344.00

11.

Pursuant to the aforementioned Monthly Fee Statements, E&Y has incurred fees

totaling $3,393,344.00 and expenses totaling $556,747.00 for the Monthly Fee Statements during the Compensation Period. Included in these amounts are unpaid fees and expenses previously requested in E&Ys September, October, November and December 2006 Monthly Fee Statements in the amount of $100,569.60 (representing fees totaling $95,306.60 and expenses totaling $5,263.00).
4

Under the Interim Compensation Order, Monthly Fee Statements are not filed with the Court. Therefore, with respect to a Monthly Fee Statement, this date refers to the date it was served pursuant to the Interim Compensation Order. With respect to Monthly Fee Statements, this amount represents 80% of actual fees for the period. For Interim Fee Applications, this amount equals 100% of the actual fees for the period. Under the Interim Compensation Order, unless an objection is received, Court approval is not required for Monthly Fee Statements. Therefore this amount is not given with respect to Monthly Fee Statements. Note that fees and expenses in an Interim Fee Application are simply the sum of the fees (plus the 20% fee holdback) and expenses in the Monthly Fee Statements for the same period. If the Court allows the fees and expenses in an Interim Fee Application, only those amounts for which payment has not been received in connection with a Monthly Fee Statement are actually due and payable.

Reasonable and Necessary Services Rendered by Ernst & Young LLP 12. Attached hereto as Exhibit B are summaries of hours billed and fees incurred by

E&Y during the Compensation Period. 13. During the Compensation Period, E&Y worked closely with Davis Polk &

Wardwell (DPW) in their quest to determine the facts surrounding, the extent of and cause of any accounting or other financial irregularities within the scope of the Rebate Investigation. E&Y participated in interviews conducted by DPW of current and former C&A personnel in order, among other things, to gain an understanding of how multiple transactions were structured and how properly to account for them. E&Y reviewed financial documents relating to hundreds of accounting transactions (including accounting journal entries made at the plant level and transaction agreements) to develop an understanding of these transactions and determine whether they were accounted for properly. 14. On the information technology side of the Rebate Investigation, E&Y was equally

engaged. By way of example, E&Y conducted the retrieval and archival of a significant amount of electronic information, including e-mail and other documents. During the Compensation Period, E&Y processed over 3,528,000 e-mails and user document files. 15. The ultimate goal of E&Y and DPW was to provide their findings to the Audit

Committee, C&As auditors and certain government regulators to enable C&A to both generate accurate financial information to support business decisions and to obtain financial statements certified by an independent auditor. 16. The rates charged during this engagement are E&Ys hourly rates for services of

the type provided during the Compensation Period. Based on these rates and the services performed by each individual, the total reasonable value of services rendered during the

Compensation Period is $3,393,344. E&Y professionals expended a total of 8796.2 hours working on the Rebate Investigation during the Compensation Period. In accordance with the factors enumerated in Section 330 of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (a) the complexity of the chapter 11 cases; (b) the time expended; (c) the nature and extent of the services rendered; (d) the value of such services; and (e) the costs of comparable services other than in a case under the Bankruptcy Code. See, e.g., In re Moss, 320 B.R. 143, 156-57 (Bankr. E.D. Mich. 2005); In re Ray, 314 B.R. 643, 662-63 (Bankr. M.D. Tenn. 2004); In re Chary, 201 B.R. 783, 787-88 (Bankr. W.D. Tenn. 1996). 17. The attached Exhibit C: (a) identifies the individuals who rendered services;

(b) describes each activity or service that each individual performed; and (c) states the number of hours (in increments of one-tenth of an hour) spent by each individual providing the services during the Compensation Period. 18. The attached Exhibit E: (a) identifies the individuals that incurred expenses; and

(b) describes each expense incurred during the Compensation Period. 19. Local Rule 2016 requires accounting firms to include biographical information for The attached Exhibit D includes brief

accountants billing fees during a chapter 11 case.

biographical profiles of E&Y professionals who provided services during the Compensation Period. Representation 20. This Application is E&Ys fourth and final fee application pursuant to the Interim

Compensation Order, covering the period from September 12, 2005 through December 31, 2006. 21. The total time spent by E&Y during the Compensation Period covered by this

final fee application was 8796.2 hours, which represents fees of $3,393,344.00. The average hourly rate for the services rendered was approximately $385.77.

22.

E&Y incurred out-of-pocket expenses in the amount of $556,747.00 during the

Compensation Period. A summary of these out-of-pocket expenses and an itemized list of each disbursement made is attached within Exhibit E. Conclusion 23. In summary, by this Application, E&Y requests final approval of all fees and

expenses incurred during the Compensation Period totaling $3,393,344.00 and expenses totaling $556,747.00. E&Y seeks approval and authorization for the Debtors to pay any unpaid amounts of such fees and expenses. 24. E&Y respectfully submits that the services for which it seeks compensation in the

Application were necessary and in the best interest of the Debtors reorganization efforts. E&Y further submits that the compensation requested herein is reasonable in light of the nature, extent, and value of such services to the Debtors, their estates, and all parties in interest. Finally, the services rendered in these cases by E&Y were consistently performed in a timely manner commensurate with the complexity, importance, and nature of the issues involved. WHEREFORE, E&Y respectfully requests the entry of an order, substantially in the form annexed hereto, (a) allowing for E&Y as an administrative expense claim on a final basis for compensation and reimbursement of fees and expenses incurred during the Compensation Period, (b) authorizing and directing payment by the Debtors to E&Y of all such amounts which remain unpaid totaling $100,569.60, representing the sum of unpaid fees of $95,306.60 and unpaid expenses of $5,263.00 and (c) granting such other and further relief as is just and proper. Dated: February 12, 2007 ERNST & YOUNG LLP /s/ William E. Stewart William E. Stewart 101 West Big Beaver, Suite 1200 Troy Michigan 48084

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 FOURTH AND FINAL FEE APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS FORENSIC ACCOUNTANTS TO THE DEBTORS FOR THE PERIOD SEPTEMBER 12, 2005 THROUGH DECEMBER 31, 2006 PLEASE TAKE NOTICE THAT Ernst & Young LLP have filed their Fourth and Final Fee Application of Ernst & Young LLP for Compensation and Reimbursement of Expenses for Services Rendered as Forensic Accountants to the Debtors for the Period September 12, 2005 through December 31, 2006 (the Application) pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and

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 11633187.2

Official Committee Members dated June 9, 2005 [Docket No. 290] (the Compensation Procedures Order). 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 an attorney, you may wish to consult one.) PLEASE TAKE FURTHER NOTICE THAT in accordance with the Compensation Procedures Order, 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, no later than March 12, 2007 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 (the Objection Deadline), 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 Objection Deadline. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before the Objection Deadline, in accordance with the Compensation Procedures Order, including to:

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

2
K&E 11633187.2

William E. Stewart Ernst & Young LLP 101 West Big Beaver, Suite 1200 Troy, Michigan 48084 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 without a hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.

3
K&E 11633187.2

Dated: February 16, 2007

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) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

K&E 11633187.2

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that no later than the 17th day of February, 2007, I caused to be served, by e-mail and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Fourth and Final Fee Application of Ernst & Young LLP for Compensation and Reimbursement of Expenses for Services Rendered as Forensic Accountants to the Debtors for the Period September 12, 2005 through December 31, 2006. Dated: February 16, 2007 /s/ Marc J. Carmel Marc J. Carmel

K&E 11633187.2

Served via Electronic Mail

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 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 City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman Dow Chemical Company DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital 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

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 Maurice S Evans City Manager Derrick Smith Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Kathleen Maxwell Bruce Tobiansky

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 Mevans@cityofmarshall.com 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 danielle.kemp@lw.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 rail.sales@ge.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

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

Page 1 of 2

Served via Electronic Mail

CREDITOR NAME Mark Fischer Michael R Paslay Michael Stamer 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 Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

Tricia Sommers

Collector Of Revenue

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

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 mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com 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 pschmidt@dykema.com 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 leggettr@stlouiscity.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 Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

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

Page 2 of 2

Served via First Class Mail

CREDITOR NOTICE NAME Rob Morgan

ADDRESS2

COUNTRY

Mike Keith Charlie Burrill Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Attn Receiver General International Tax Service PO Box 190 PO Box 1717 Utilities Department Income Tax Division Income Tax Division Canton Income Tax Dept Wastewater Labroratory

Canada Canada

Mary Ellen Hinckle Water Utilities Dept Of Building And Safety City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer File 54563 PO Box 8099

PO Box 1057

Port Huron Police Department Don Brown Barbara J Walker Stacy Fox Jeff Rutter Susan F Herr Todd McCallum Gary Torke Law Dept William Stiefel 1084 Doris Rd 47690 E Anchor Ct

CREDITOR NAME Advanced Composites Inc American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Albemarle City Of Barberton City Of Battle Creek 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 Sterling Heights City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Dayton Bag & Burlap Co DuPont Enerflex Solutions LLC ER Wagner Manufacturing Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc 1007 N Market St Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air MI MI GA NC GA PA PA NC MD 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 21014 Director's Office for Taxpayer Services Division PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 220 South Main St

ADDRESS1 1062 S 4th Ave 505 S Neil St PO Box 16253 PO Box 849 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 401 S Steele Ste 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 144 N Second St 104 3rd St NW 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave PO Box 1952 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 700 BRd St 40555 Utica Rd 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 322 Davis Ave DuPont Legal D 7156 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy

CITY Sidney Champaign Greenville Athens Wyandotte Pittsburgh Chicago Chicago Ionia Sudbury Ottawa Plymouth Albemarle Barberton Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace Longview Los Angeles Phoenix Roxboro St Joseph Sterling Heights Williamston Port Huron Enka St Charles Troy Dayton Wilmington Troy Milwaukee Houston

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

ZIP 45365-8977 61820-2500 29606 37371-0849 48192 15205-9707 60602 60602 48846 P3A 5C2 K1A 1B1 48170-4394 28002-0190 44203 49014 44711-9951 3820 03820-0818 49631 92632 21078 75606 90012 85003 27573 49085-1355 48311-8009 48895 48060 28782 63301 48083 45403-2910 19898 48084-8084 53209-6023 77079-1305

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

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

Page 1 of 3

Served via First Class Mail

CREDITOR NAME co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties Attn Lease Administration TN 37203

CREDITOR NOTICE NAME

ADDRESS1

STATE

ZIP

COUNTRY

Highwoods Forsyth Lp

of the City of Montgomery

Canada

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly Lilia Roman C Garland Waller

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 Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Lake Erie Products Lear Corp Manpower Meridian Magnesium Meridian Park Ministre Du Revenu Du Quebec Municipality Of Port Hope North Loop Partners Ltd Office of Finance of Los Angeles co Beer Wells Real Estate Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

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 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W 321 Foster Ave 21557 Telegraph Rd 30800 Northwestern Hwy 2001 Industrial Dr 2707 Meridian Dr 3800 Marly PO Box 117 PO Box 3449 3700 Wilshire Ste 310

NC OH IN IN AL MI NC ON MI GA IL TX MI AL IL MI MI MI NC QC ON TX CA

27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 60191 48034 48334 48827 27834 G1X 4A5 L1A 3V9 75606 90010

Canada Canada

Canada Canada

Pension Benefit Guaranty Corporation Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Dan Thiffault

1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 678 Princeton Blvd 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2 CITY 3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill Detroit Bowdon Chicago Houston Grand Rapids Phenix Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Ste Foy Port Hope Longview Los Angeles Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro DC MI OH ON MA ON NY NY MA 20005-4026 48079-4967 44012 N3H 3P5 1851 L4K 2N2 10249 10020-1605 01879-2710

Receiver General For Canada Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Riverfront Plastic Products Inc Securities and Exchange Commission Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd Industry Canada Als Financial Postal Station D Box 2330 700 Leigh Capreol 11 Station St 275 Pope Rd Ste 102 Ottawa Technology Centre George Tabry 780 Hillsdale St Midwest Regional Office 175 W Jackson Blvd Ste 900 Christine Brown 240 Detrick St Sales & Use Tax Division PO Box 125 Lorraine Zinar 210 N Brinton Lake Rd Daniel Watson 2600 West Big Beaver Rd

875 Heron Rd

Ottawa Ottawa Dorval Belleville Summerside Ottawa Wyandotte Chicago Dayton Columbia Concordville Troy

ON ON QC ON PE ON MI IL OH SC PA MI

K1A 1B1 K1P 6K1 H4Y 1G7 K8N 2S3 C1N 5Z7 K1A 9Z9 48192-7120 60604 45404-1699 292020101 19331-9331 48084

Canada Canada Canada Canada Canada Canada

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

Page 2 of 3

Served via First Class Mail

CREDITOR NOTICE NAME Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

CREDITOR NAME State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan Jennifer Nelles First Plaza County Of Fresno Bruce B Galletly Raymond Soucie Of Ingersoll PO Box 67 PO Box 2228 PO Box 30744

ADDRESS1 Department Of Revenue PO Box 30004 PO Box 30457 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St

ADDRESS2 50 N Ripley St

CITY Montgomery Lansing Lansing Lansing Detroit Lansing Lansing

STATE AL MI MI MI MI MI MI

ZIP 36104 48909 48909-7957 48909 48277-0833 48909 48918-0001

COUNTRY

Canada

Canada

Farmville Downtown Partnership PO Box 100 PO Box 100

Canada

Fsia Inc

Randy Lueth Tom Tekieke

Office of Child Support 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 130 Oxford St 2nd Fl 126 North Pearl St 1306 E Triumph Dr 356 Main St 3802 S Main 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 942 Brooks Ave 800 Standard Pkwy

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

MI MI NC CA ON GA MI ON SC IL NH NC ON RI NC SC NC MI MI NC MI MI

48909-8244 48075 28602 937151192 K8V 5R1 30353 48083 N5C 2V5 29728 61802 3835 27828-1621 K7G 2T6 2865 28762 29728 27371 48083 48232 27410-6237 49423 48326-1415

Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr co Lincoln Harris Llc

State of Michigan Central Functions Unit Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Unifi Inc Uniform Color Co Unique Fabricating Inc United States Attorney for the Eastern District of Michigan Valeo Inc Valiant Tool & Mold Inc Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville Village Of Rantoul 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd Detroit Auburn Hills Windsor Warren MI MI ON MI MI CT OH IL MI 10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200 Charlotte Bingham Farms NC MI Evart Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

48226 48326-2356 N8T 3B8 48089 49631-8517 6830 44633 61866 48111 28262-2337 48025

Canada

Visteon Climate Control

W9 Lws Real Estate Limited Wellington Green LLC

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

Page 3 of 3