IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION __________________________________________ In re: : Chapter

11 : Case No. 05-55927 (SWR) COLLINS & AIKMAN CORPORATION, et al.* : : (Jointly Administered) Debtors. : : Honorable Steven W. Rhodes __________________________________________: SIXTH INTERIM APPLICATION OF DAVIS POLK & WARDWELL FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS SPECIAL COUNSEL TO THE AUDIT COMMITTEE AND INDEPENDENT DIRECTORS OF COLLINS & AIKMAN FOR THE PERIOD JANUARY 1, 2007 THROUGH APRIL 30, 2007 SUMMARY SHEET

DAVIS POLK & WARDWELL 450 Lexington Avenue New York, New York 10017 Tel.: (212) 450-4000 Special Counsel to the Audit Committee and Independent Directors

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. 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. 0555980; 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.

0W[;'&/

0555927070615000000000014

.1

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

DAVIS POLK & WARDWELL Audit Committee and Independent Directors

January 1, 2007 through April 30, 2007

$257,418.00 (only the portion of this amount that has not yet been paid pursuant to a Monthly Fee Statement will actually be due, if the Court approves this Interim Fee Application)

Amount of Expense Reimbursement Sought as Actual, Reasonable and Necessary:

$18,280.39 (only the portion of this amount that has not yet been paid pursuant to a Monthly Fee Statement will actually be due, if the Court approves this Interim Fee Application) X Interim Fee Application

This is a(n) :

Monthly Fee Statement

_______ Final Fee Application Amount of Retainer Currently Held: $0.00

Summary of certain details of this Interim Fee Application and prior Monthly Fee Statements:
Date Filed 06/30/05 07/29/05 08/30/05 09/30/05 10/14/05 10/28/05 11/30/05 12/30/05 1/30/06 2/28/06 3/7/06 3/30/06 4/27/06 5/30/06 6/15/06 Type/Period Covered Monthly 05/17/05-05/31/05 Monthly 06/01/05-06/30/05 Monthly 07/01/05-07/31/05 Monthly 08/01/05-08/31/05 Interim 05/17/05-08/31/05 Monthly 09/01/05-09/30/05 Monthly 10/01/05-10/31/05 Monthly 11/01/05-11/30/05 Monthly 12/01/05-12/31/05 Monthly 01/01/06-01/31/06 Interim 09/01/05-01/31/06 Monthly 02/01/06-02/28/06 Monthly 03/01/06-03/31/06 Monthly 04/01/06-04/30/06 Interim 02/01/06-04/30/06 Requested Fees $158,550.80 $423,351.60 $341,606.00 $354,313.20 $1,597,277.00 $256,514.80 $184,440.80 $307,451.20 $356,014.80 $515,001.20 $2,024,278.50 $480,370.00 $550,010.80 $573,247.20 $2,004,535.00 Approved Fees n/a n/a n/a n/a $1,597,277.00 n/a n/a n/a n/a n/a $2,024,278.50 n/a n/a n/a $2,004,535.00 Requested Expenses $15,002.08 $90,174.21 $30,547.05 $23,365.53 $159,088.87 $15,083.63 $31,313.61 $14,065.87 $40,328.37 $20,233.92 $121,025.40 $37,088.26 $143,228.17 $13,606.76 $193,923.19 Approved Expenses n/a n/a n/a n/a $159,088.87 n/a n/a n/a n/a n/a $121,025.40 n/a n/a n/a $193,923.19 Amount Received $173,552.88** $513,525.81 $372,153.05 $377,678.73 $1,756,366.10 $271,598.43 $215,754.41 $321,517.07 $396,343.17 $535,235.12 $2,145,303.90 $517,458.26 $693,238.97 $586,853.96 $2,198,458.19

(Chart contd on next page)

Under the Administrative 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 Administrative 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 Administrative 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. This amount includes the application of a $16,486.29 retainer that had been held by DPW to the amount due under the Monthly Fee Statement for the period 05/17/05 05/31/05. 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.
**

Date Filed 6/30/06 7/28/06 8/30/06 9/30/06 10/13/06 10/31/06 12/1/06 12/26/06 1/30/07 2/15/07 2/28/07 3/30/07 5/02/07 5/31/07 6/15/07

Type/Period Covered 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 Interim 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 Interim 09/01/06-12/31/06 Monthly 01/01/07-01/31/07 Monthly 02/01/07-02/28/07 Monthly 03/01/07-03/31/07 Monthly 04/01/07-04/30/07 Interim 01/01/07-04/30/07

Requested Fees $525,814.00 $439,010.80 $428,124.40 $544,677.60 $2,422,033.50 $318,614.00 $134,941.60 $63,058.00 $91,618.00 $760,289.50 $42,777.60 $63,913.60 $66,405.20 $32,838.00 $257,418.00

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

Requested Expenses $164,706.19 $158,738.59 $39,765.95 $32,405.54 $395,616.27

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

Amount Received $690,520.19 $597,749.39 $467,890.35 $577,083.14 $2,817,649.77

n/a n/a n/a n/a

$58,412.32 $38,893.69 $2,259.49 $28,206.13 $127,771.63

n/a n/a n/a n/a

$377,026.32 $173,835.29 $65,317.49 $119,824.13 $0.00

n/a n/a n/a n/a

$5,676.88 $6,854.11 $2,609.60 $3,139.80 $18,280.39

n/a n/a n/a n/a

$48,454.48 $70,767.71 $69,014.80 $0.00 $0.00

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.

Summary of certain information regarding professionals and paraprofessionals for whom compensation is sought by this Interim Fee Application:
Names of Professionals/ Paraprofessionals PARTNERS Dennis E. Glazer Benjamin S. Kaminetzky Martine M. Beamon William J. Fenrich COUNSEL TO THE FIRM Kimberly D. Harris ASSOCIATES Daniel P. Chung Aimee Hector Edward Moss David A. Stier George A. Sirignano Alexis G. Stone PARAPROFESSIONALS Lysander Anastacio Jennifer Sharmila Candelario John P. Denkowski Joseph A. Florio Laura Healy Michael Merlo Maria C. Maida Mark Zaleck Felicia Williams Lee Neugebauer Stephanie Neely Dwayne M. Davson Christina Farrell Kaitlin Harvie Connor Thomas Kuratek Alexandra (CC) W. Ragan Michael P. Thaler Allison E. Traynor Alexander B. Turbin Corey Barnes A.C. Caverly Drew Colbert Rhonda E. Jennings Bill Klokiw Shiraz Noormohamed 4.7 0.5 0.5 0.4 19.2 1.0 0.4 0.4 34.5 0.2 47.4 9.0 7.8 1.0 0.9 5.5 152.6 20.5 1.0 6.0 14.4 0.3 2.5 2.3 1.0 $250 $250 $250 $250 $250 $250 $210 $210 $185 $180 $165 $135 $135 $135 $135 $135 $135 $135 $100 $80 $80 $80 $80 $80 $80 $1,175.00 $125.00 $125.00 $100.00 $4,800.00 $250.00 $84.00 $84.00 $6,382.50 $36.00 $7,821.00 $1,215.00 $1,053.00 $135.00 $121.50 $742.50 $20,601.00 $2,767.50 $100.00 $480.00 $1,152.00 $24.00 $200.00 $184.00 $80.00 2004 2005 2004 2004 2005 2007 135.5 1.9 8.4 113.6 5.7 0.3 $495 $495 $495 $495 $455 $320 $67,072.50 $940.50 $4,158.00 $56,232.00 $2,593.50 $96.00 1996 58.1 $645 $37,474.50 1980 1996 1993 1999 3.5 0.3 40.5 2.7 $890 $780 $735 $735 $3,115.00 $234.00 $29,767.50 $1,984.50 Year Admitted to Practice Hours Billed for this Fee Statement in 2007 2007 Rate Total for this Fee Statement in 2007

Names of Professionals/ Paraprofessionals Christopher Anthony Odle Ken Ratner L.M. Rodriguez Jeanne Barry Weber Derek Wikstrom

Year Admitted to Practice

Hours Billed for this Fee Statement in 2007 5.0 8.5 34.6 0.3 0.5 Total:

2007 Rate $80 $80 $80 $80 $80

Total for this Fee Statement in 2007 $400.00 $680.00 $2,768.00 $24.00 $40.00 $257,418.00

Total Blended Hourly Rate for this Interim Fee Application (excluding paraprofessionals): $549.71

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION __________________________________________ In re: : Chapter 11 : COLLINS & AIKMAN CORPORATION, et al. : Case No. 05-55927 (SWR) : (Jointly Administered) Debtors. : : Honorable Steven W. Rhodes __________________________________________: SIXTH INTERIM APPLICATION OF DAVIS POLK & WARDWELL FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS SPECIAL COUNSEL TO THE AUDIT COMMITTEE AND INDEPENDENT DIRECTORS OF COLLINS & AIKMAN FOR THE PERIOD JANUARY 1, 2007 THROUGH APRIL 30, 2007 Davis Polk & Wardwell (DPW) respectfully represents as follows: 1. DPW is special counsel to the Audit Committee*** and the Independent Directors of Collins & Aikman Corporation (C&A) with respect to the Rebate Investigation (as defined

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. 0555980; 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. Capitalized terms not defined herein have the meaning ascribed to them in the Application of the Debtors for an Order Authorizing the Audit Committee and the Independent Directors of Collins & Aikman Corporation to Employ and Retain Davis Polk & Wardwell Nunc Pro Tunc as Special Counsel to the Audit Committee and the Independent Directors in Connection with an Investigation into Rebate Transactions Entered into by Collins & Aikman, Collins & Aikmans Forecasts for the First Quarter of 2005 and Related Matters, and Other Matters that Have Arisen in the Course of the Investigation, which was filed on June 3, 2005 (Docket No. 226) (the Retention Application) and in the First Supplemental Application for an Order Authorizing the Audit Committee of Collins & Aikman Corporation to Expand the Scope of its Retention of Davis Polk & Wardwell as Special Counsel to the Audit Committee to Include Services Related to a Grand Jury Subpoena Received by Collins
***

(continued)

below) and certain other matters, and is special counsel to the Audit Committee with respect to the Government Inquiries. 2. On May 17, 2005 (the Petition Date), the above-captioned debtors and debtors in possession (the Debtors) filed their voluntary petitions for relief under chapter 11 of the United States Bankruptcy Code (the Bankruptcy Code). 3. By order dated June 9, 2005 (Docket No. 287), this Court authorized the Audit Committee and the Independent Directors to retain DPW as their special counsel with respect to the Rebate Investigation and certain other matters nunc pro tunc to the Petition Date. 4. By order dated January 6, 2006 (Docket No. 2027), this Court authorized the Audit Committee to expand the scope of its retention of DPW to include services related to the Government Inquiries. 5. By the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members entered on June 9, 2005 (Docket No. 290) (the Administrative Order), this Court has ordered each of the Professionals (as defined in the Administrative Order) to serve and file with the Court, approximately every 120 days, but not more than 150 days, an application for interim Court approval and allowance, pursuant to sections 330 and 331 of the Bankruptcy Code, of the compensation and reimbursement of expenses requested in the Monthly Fee Statements (as defined in the Administrative Order) of such Professional for the period covered by such interim

(continued)
& Aikman Corporation from the United States Attorneys Office for the Southern District of New York, a Related Inquiry from the United States Securities and Exchange Commission, and Other Matters Involving Government Regulators and Law Enforcement Officials as May Arise, which was filed on December 19, 2005 (Docket No. 2027) (the First Supplemental Retention Application).

application. Pursuant to the Administrative Order, DPW submits this interim application for the period January 1, 2007 through April 30, 2007, inclusive (the Interim Fee Application). 6. The professional services and expenses for which compensation and reimbursement are sought were rendered and expended on behalf of the Audit Committee and Independent Directors pursuant to chapter 11 of the Bankruptcy Code. DPW believes it is appropriate that it be compensated for the time spent and be reimbursed for the expenses incurred in connection with these matters. Total Amount of Compensation and Expenses Sought 7. For the period covered by this Interim Fee Application (the Interim Fee Application Period), DPW has provided professional services to the Audit Committee and the Independent Directors and billed fees for such services totaling $257,418.00. For the same period, DPW has incurred actual, reasonable and necessary expenses in connection therewith totaling $18,280.39. Pursuant to the Administrative Order, for each month composing this Interim Fee Application Period, DPW has already submitted to the Debtors a Monthly Fee Statement seeking compensation for 80% of the fees billed, and reimbursement of 100% of the expenses incurred, during that month. As payments on these Monthly Fee Statements, as of the date of this Interim Fee Application, DPW has received $188,236.99. Therefore, if the Court approves the fees and expenses for which allowance is sought by this Interim Fee Application, only $87,461.40 will actually be due. Services Rendered and Benefit to the Estate Background 8. On or about March 17, 2005, C&A publicly announced that during the course of finalizing its financial statements for its fiscal year ended December 31, 2004, it had identified 3

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. 9. As part of that announcement, C&A also stated that it would not be able to file its Annual Report on Form 10-K containing fiscal 2004 audited financial statements with the United States Securities and Exchange Commission (the SEC) on time. C&A stated that it required additional time to complete the review of the accounting issues described above, its financial reporting process, and its controls over financial reporting. On or about March 24, 2005, C&A publicly disclosed that the Audit Committee had determined to conduct an independent investigation into these matters and that the Audit Committee had retained DPW as independent counsel to assist it in the investigation. 10. On or about May 12, 2005, C&A announced, among other things, that the scope of the investigation would also 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 investigation. In addition, DPW has been investigating other confidential matters at C&A at the request of the Audit Committee. (For ease of reference, the matters currently being investigated by DPW are referred to herein collectively as the Rebate Investigation.) 11. On or about August 12, 2005, C&A announced that it had received a grand jury subpoena from the United States Attorneys Office for the Southern District of New York (the

After DPW was originally retained by the Audit Committee to conduct the Rebate Investigation, the scope of DPWs representation was expanded to include advising the Independent Directors with respect to certain matters related to the Rebate Investigation.

Grand Jury Subpoena), seeking documents and information relating to C&As financial statements for the 2004 and 2005 fiscal years, and documents and information relating to, among other things, accounts receivable, and supplier and customer rebates. At the time of that announcement, C&A stated that it has been complying with similar requests from the SEC. 12. In assisting the Audit Committee, DPW, with the aid of forensic accountants from Ernst & Young, sought to determine the facts surrounding, the extent of and the cause of any accounting or other financial irregularities within the scope of the Rebate Investigation. The ultimate goal of DPW in its work on the Rebate Investigation, with the assistance of Ernst & Young, was to provide its findings to the Audit Committee, the Independent Directors, C&As auditors and certain government regulators to enable C&A both to generate accurate financial information to support business decisions and, if necessary, to obtain financial statements certified by an independent auditor. The findings related to the Rebate Investigation were also intended to serve as the basis for the implementation of remedial measures and preventative practices and procedures. DPWs representation also encompassed advice to the Audit Committee and the Independent Directors in connection with corporate governance and the bankruptcy process. 13. In connection with the Rebate Investigation and the Government Inquiries, DPW conducted extensive work related to the retrieval, archival, review and analysis of information, documents, and data from C&A, in both electronic and paper format. Approximately 3,500,000 pages of documents were reviewed by DPW. In light of its familiarity with and access to information, documents, and data collected from C&A, DPW also, as part of its representation of the Audit Committee, assisted C&A since August 12, 2005, or shortly thereafter, in connection with its response to the Grand Jury Subpoena and to the related SEC inquiry. In order to avoid 5

duplication of collection and review work that DPW already performed, DPW produced documents responsive to the Grand Jury Subpoena and to related requests by the SEC (the Government Inquiries) that it had already collected on behalf of the Audit Committee in the course of its work on the Rebate Investigation. 14. DPW also assisted the Audit Committee in bringing the Committees investigation to a conclusion. In particular, DPW assisted in drafting and issuing a report of the Audit Committees findings and conclusions with respect to the Rebate Investigation (Audit Committee Report). This report was issued to the Board of Directors on March 23, 2007. 15. DPWs representation also encompassed advice to the Audit Committee and the Independent Directors in connection with corporate governance and the bankruptcy process, as well as advice to the Audit Committee in connection with the Government Inquiries. One of the goals of DPWs work on behalf of the Audit Committee in connection with the Government Inquiries was and continues to be to facilitate C&As full cooperation with the SEC and the U.S. Attorneys Office. Ultimately, DPW assisted the Company in reaching a non-prosecution agreement with the U.S. Attorneys Office (Non-prosecution Agreement), whereby the U.S. Attorneys Office agreed not to bring criminal charges against the Company in connection with the conduct at issue in the Rebate Investigation. DPW also assisted the Company in settling a complaint brought by the SEC that alleged violations of the federal securities laws (SEC Settlement). Under the settlement, the Company agreed, without admitting or denying any wrongdoing, to be enjoined from future violations of the federal securities laws. The SEC noted the significant remedial steps and extensive cooperation provided by the Company. Neither the Non-prosecution Agreement nor the SEC Settlement required the Company to pay restitution, a civil fine, or any sort of monetary penalty. 6

16. During the fourth quarter of 2006, DPW learned that it was unlikely that C&A would emerge from bankruptcy as a reorganized entity, but would instead attempt to sell its assets in whole or in parts. Accordingly, DPW notified the SEC and the U.S. Attorneys Office that DPW would be concluding its work on behalf of the Audit Committee in connection with the Government Inquiries as soon as possible. As a result, DPWs fees and expenses have been significantly lower during the past seven Monthly Fee Statement Periods: whereas fees and expenses for DPWs services averaged $637,684.33 from March through August of 2006, they dropped to $207,570.69 for October 2006, $81,081.99 for November 2006, $142,728.63 for December 2006, and $59,148.88 for January 2007, $86,746.11 for February 2007, $85,616.10 for March 2007, and $44,187.30 for April 2007. Services Rendered 17. During the Interim Fee Application Period, DPW has performed numerous services in furtherance of its representation of the Audit Committee and Independent Directors. First, DPW advised the Audit Committee in concluding the Rebate Investigation. In particular, DPW assisted in drafting and issuing the Audit Committee Report. 18. Second, during the Interim Fee Application Period, DPW assisted the Company in reaching the Non-prosecution Agreement and SEC Settlement, under which the Company was not required to pay any monetary penalties. Under both agreements, however, the Company has a continuing obligation to cooperate with the Government Inquiries. To that end, DPW, on

December 2006 fees increased from November fees as a result of DPWs transfer of a significant amount of materials to the SEC and the U.S. Attorneys Office in order to wrap-up the Companys obligations under the Government Inquiries. Moreover, February and March 2007 fees increased from January 2007 fees as a result of DPWs work on behalf of the Audit Committee in connection with the Audit Committee Report, the NonProsecution Agreement, and the SEC Settlement.

behalf of the Company, has, among other things, continued to respond to additional government requests for information and other materials in connection with the Government Inquiries. 19. Third, DPW has assisted the Company in responding to press inquiries resulting from the announcement of the Non-prosecution Agreement and SEC Settlement, and criminal indictments and civil charges brought against various former employees of the Company. 20. Fourth, during the Interim Fee Application Period, DPW responded to inquiries from the U.S. Attorneys Office regarding the asset purchase agreement between the Company and Cadence Innovation LLC for the sale of a large portion of the Companys North American plastics business. DPW also assisted in drafting language for that agreement to ensure the Companys compliance with its obligations under the Non-prosecution Agreement. 21. Finally, in connection with the Government Inquiries and the Companys continued obligations under the Non-Prosecution Agreement and the SEC Settlement, DPW has continued to coordinate the transition of electronic and hard-copy documents in its possession to the government and ensured that upon the conclusion of its representation of the Company, the Company itself would be prepared to respond to any further requests or inquiries from the government. In addition, DPW similarly has coordinated the transfer of documents to the trust established under the Debtors bankruptcy plan for the purpose of conducting litigation on behalf of the estate. Benefit to the Estate 22. DPW submits that the services it has rendered during the Interim Fee Application Period have benefited the estate in multiple ways. First, DPW believes that its assistance to the Audit Committee with respect to the Rebate Investigation allowed the Company and potential

partners to transactions to better understand the quality of the Companys prior reported earnings, which is crucial to the Debtors ongoing efforts to sell certain of the Companys assets. 23. Second, DPWs assistance to C&A in reaching the Non-prosecution Agreement and SEC Settlement clearly benefited the estate by ensuring that that a criminal charge and monetary penalty were not imposed on the Company. At this stage of the Companys bankruptcy, a charge or monetary penalty would have posed a significant obstacle to the Debtors efforts to sell certain of the Companys assets, which are crucial to maximizing recovery to the estate. DPWs efforts at continued cooperation with the Government Inquiries have also benefited the estate by ensuring that the Debtors comply with their obligations under the Non-prosecution Agreement and SEC Settlement. Current Status of Bankruptcy Case 24. The Debtors filed a chapter 11 plan and disclosure statement in these cases on August 30, 2006 (Docket Nos. 3233 and 3234). No trustee or examiner has been appointed in these cases. To the best of DPWs knowledge, all quarterly fees have been paid to the United States Trustee, and all monthly operating reports have been filed. 25. Although DPWs work related to the Rebate Investigation and the Government Inquiries has largely concluded, DPW believes that it will continue to be called upon to assist the Company and the Audit Committee on a limited and as-needed basis, with respect to the Government Inquiries.

A fee examiner was appointed on or around May 24, 2007.

Services of Multiple Attorneys and Paralegals 26. Nearly all of the services provided by DPW during this Interim Fee Application Period have been the result of the joint efforts of many of the attorneys and paraprofessionals working on this matter. DPW submits that, in light of the complex issues encompassed by the Rebate Investigation, it is more than reasonable that multiple attorneys or paralegals would be called upon to assist in this endeavor. DPW has made every reasonable effort to ensure that, despite the size of its team, DPW attorneys and paraprofessionals have not duplicated the work of one another. Prior Fee Awards During Pendency of Debtors Cases 27. During the pendency of the Debtors bankruptcy cases, DPW has not received any compensation from the Debtors other than through the interim fee statement and application process established by the Administrative Order. Pursuant to the Administrative Order, a Professional, such as DPW, may submit Monthly Fee Statements to the Debtors seeking compensation for 80% of the fees billed, and reimbursement of 100% of the expenses incurred, during the month to which the Monthly Fee Statement relates. Further, every four to five months, a Professional must file an interim fee application with the Court that seeks allowance for the fees and expenses billed and incurred during that period. An interim fee application, such as this one, therefore seeks allowance for (i) the fees and expenses in the Monthly Fee Statements for the months composing that interim fee application period plus (ii) the 20% fee amount that was held back from each of those Monthly Fee Statements. To the extent the Court allows the fees and expenses in an interim fee application, only the amount that has not already been paid by the Debtors in connection with a Monthly Fee Statement is actually due.

10

28. DPW has submitted the following Monthly Fee Statements and Interim Fee Applications, and received payments thereon, as of the date of this Interim Fee Application, as follows:
Date Filed**** 06/30/05 07/29/05 08/30/05 09/30/05 10/14/05 10/28/05 11/30/05 12/30/05 1/30/06 2/28/06 3/7/06 3/30/06 Type/Period Covered Monthly 05/17/05-05/31/05 Monthly 06/01/05-06/30/05 Monthly 07/01/05-07/31/05 Monthly 08/01/05-08/31/05 ***** Interim 05/17/05-08/31/05 Monthly 09/01/05-09/30/05 Monthly 10/01/05-10/31/05 Monthly 11/01/05-11/30/05 Monthly 12/01/05-12/31/05 Monthly 01/01/06-01/31/06 Interim 09/01/05-01/31/06 Monthly 02/01/06-02/28/06 Requested Fees $158,550.80 $423,351.60 $341,606.00 $354,313.20 $1,597,277.00 $256,514.80 $184,440.80 $307,451.20 $356,014.80 $515,001.20 $2,024,278.50 $480,370.00 Approved Fees n/a n/a n/a n/a $1,597,277.00 n/a n/a n/a n/a n/a $2,024,278.50 n/a Requested Expenses $15,002.08 $90,174.21 $30,547.05 $23,365.53 $159,088.87 $15,083.63 $31,313.61 $14,065.87 $40,328.37 $20,233.92 $121,025.40 $37,088.26 Approved Expenses n/a n/a n/a n/a $159,088.87 n/a n/a n/a n/a n/a $121,025.40 n/a Amount Received $173,552.88 $513,525.81 $372,153.05 $377,678.73 $1,756,366.10 $271,598.43 $215,754.41 $321,517.07 $396,343.17 $535,235.12 $2,145,303.90 $517,458.26

Under the Administrative 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 Administrative 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 Administrative 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. This amount includes the application of a $16,486.29 retainer that had been held by DPW to the amount due under the Monthly Fee Statement for the period 05/17/05 05/31/05. 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.
*****

****

11

Date Filed**** 4/27/06 5/30/06 6/15/06 6/30/06 7/28/06 8/30/06 9/30/06 10/13/06 10/31/06 12/1/06 12/26/06 1/30/07 2/15/07 2/28/07 3/30/07 5/02/07 5/31/07 6/15/07

Type/Period Covered Monthly 03/01/06-03/31/06 Monthly 04/01/06-04/30/06 Interim 02/01/06-04/30/06 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 Interim 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 Interim 09/01/06-12/31/06 Monthly 01/01/07-01/31/07 Monthly 02/01/07-02/28/07 Monthly 03/01/07-03/31/07 Monthly 04/01/07-04/30/07 Interim 01/01/07-04/30/07

Requested Fees $550,010.80 $573,247.20 $2,004,535.00 $525,814.00 $439,010.80 $428,124.40 $544,677.60 $2,422,033.50 $318,614.00 $134,941.60 $63,058.00 $91,618.00 $760,289.50 $42,777.60 $63,913.60 $66,405.20 $32,838.00 $257,418.00

Approved Fees n/a n/a $2,004,535.00 n/a n/a n/a n/a

Requested Expenses $143,228.17 $13,606.76 $193,923.19 $164,706.19 $158,738.59 $39,765.95 $32,405.54 $395,616.27

Approved Expenses n/a n/a $193,923.19 n/a n/a n/a n/a

Amount Received $693,238.97 $586,853.96 $2,198,458.19 $690,520.19 $597,749.39 $467,890.35 $577,083.14 $2,817,649.77

n/a n/a n/a n/a

$58,412.32 $38,893.69 $2,259.49 $28,206.13 $127,771.63

n/a n/a n/a n/a

$377,026.32 $173,835.29 $65,317.49 $119,824.13 $0.00

n/a n/a n/a n/a

$5,676.88 $6,854.11 $2,609.60 $3,139.80 $18,280.39

n/a n/a n/a n/a

$48,454.48 $70,767.71 $69,014.80 $0.00 $0.00

Exhibits 29. Pursuant to Rule 2016-1 of the Local Bankruptcy Rules for United States Bankruptcy Court in the Eastern District of Michigan, the following exhibits are attached to this Interim Fee Application:

12

a. Exhibit A a copy of the order authorizing the retention of DPW as special counsel to the Audit Committee and the Independent Directors; b. Exhibit B a copy of the order authorizing the Audit Committee to expand the scope of its retention of DPW to include services related to the Government Inquiries; c. Exhibit C a summary statement of the number of hours rendered by each attorney and paraprofessional and the hourly rate of each for the Interim Fee Application Period; d. Exhibit D detailed time entries (in chronological order) for the time keepers for whom fees are sought for this Interim Fee Application Period; e. Exhibit E brief biographical statements of the professional expertise of each attorney for whom an award of compensation is sought; and
f. Exhibit F an itemized statement of the expenses incurred during the Interim

Fee Application Period for which reimbursement is sought. 30. DPW has endeavored to represent the Audit Committee and the Independent Directors in the most expeditious and economical manner possible. Tasks have been assigned to attorneys, paraprofessionals, and secretaries at DPW so that work has been performed by those most familiar with the particular matter or tasks and, where attorney or paraprofessional involvement was required, by the lowest hourly rate professional appropriate for a particular matter. Moreover, DPW has sought to coordinate with other professionals involved in these

Certain of the time entries and expense reports submitted with this Interim Fee Application have been redacted so as to preserve privileges and the investigative process. If the Court wishes, unredacted copies of the time entries and expense reports can be submitted to the Court in camera.

13

cases so as to minimize any duplication of effort and to minimize attorneys fees and expenses paid by the Debtors. 31. No agreement or understanding exists between DPW and any other person for the sharing of any compensation received for services rendered in or in connection with this case, other than agreements or understandings relating to the division of compensation among partners and employees of DPW in the normal course of its operations. 32. WHEREFORE, DPW respectfully requests the entry of an order, substantially in the form attached hereto as Exhibit G, (A) allowing Davis Polk & Wardwell (i) interim compensation in the sum of $257,418.00 for actual, reasonable and necessary professional services rendered on behalf of the Committee during the period from January 1, 2007 through April 30, 2006 and (ii) interim reimbursement in the amount of $18,280.39 for actual, reasonable and necessary expenses incurred during that period; and (B) authorizing and directing the Debtors to pay to DPW the outstanding amount of the sums set forth in the preceding clause (A), which, as of the date of this Interim Fee Application, equals $87,461.40 and represents 100% of the unpaid fees (including the 20% previously held back pursuant to the Administrative Order) and 100% of the unpaid expenses for the period of January 1, 2007 through April 30, 2007.

14

Dated: June 15, 2007 New York, New York

Respectfully submitted, DAVIS POLK & WARDWELL

/s/ Martine M. Beamon Martine M. Beamon 450 Lexington Avenue New York, NY 10017 (212) 450-4000 Special Counsel to the Audit Committee and the Independent Directors

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 OF THE SIXTH INTERIM APPLICATION OF DAVIS POLK & WARDWELL FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS SPECIAL COUNSEL TO THE AUDIT COMMITTEE AND INDEPENDENT DIRECTORS OF COLLINS & AIKMAN FOR THE PERIOD JANUARY 1, 2007 THROUGH APRIL 30, 2007 AND AN OPPORTUNITY TO RESPOND THERETO PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed the Sixth Interim Application of Davis Polk & Wardwell for Compensation and Reimbursement of Expenses for Services Rendered as Special Counsel to the Audit Committee and Independent Directors of Collins & Aikman for the Period January 1, 2007 through

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 11898598.3

April 30, 2007 (the Application) on behalf of Davis Polk & Wardwell, pursuant to the Administrative Order Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and 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 July 9, 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 11898598.3

Martine Beamon Davis Polk & Wardwell 450 Lexington Avenue New York, New York 10017

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 11898598.3

Dated: June 15, 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 11898598.3

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that no later than the 16th day of June, 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 Sixth Interim Application of Davis Polk & Wardwell for Compensation and Reimbursement of Expenses for Services Rendered as Special Counsel to the Audit Committee and Independent Directors of Collins & Aikman for the Period January 1, 2007 through April 30, 2007 (the Application) and the Notice of the Application and an Opportunity to Respond Thereto. Dated: June 15, 2007 /s/ Marc J. Carmel Marc J. Carmel

K&E 11898598.3

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 Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz David H Freedman David Heller David Youngman Dow Chemical Company DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge 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 Mark Fischer Michael R Paslay

CREDITOR NOTICE NAME John Livingston John Fabor Mike Keith Scott Salerni

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

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 derrick.smith@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com klmaxwell@dow.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com 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 mark.w.fischer@gm.com mpaslay@wallerlaw.com

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

Page 1 of 2

Served via Electronic Mail

CREDITOR NAME 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 Robin Spigel Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

Tricia Sommers

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

PA Powers Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency US Trustee

EMAIL 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 rspigel@willkie.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com PAPowers@co.stark.oh.us deq-ead-env-assist@michigan.gov

Jim Cambio

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com stephen.tetro@lw.com jcambio@tax.ri.gov radom@butzel.com tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com wstrong@ford.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

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

Page 2 of 2

Core Group Served via First Class Mail

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

CREDITOR NOTICE NAME Rob Morgan

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

Mary Ellen Hinckle Water Utilities Dept Of Building And Safety City Attorneys Office Tax Department Water Department James P Bulhinger City Treasurer Port Huron Police Department Don Brown Barbara J Walker Stacy Fox Jeff Rutter Susan F Herr Todd McCallum Gary Torke Law Dept William Stiefel

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 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 1084 Doris Rd 47690 E Anchor Ct

ADDRESS2

PO Box 190 PO Box 1717

File 54563

PO Box 8099

PO Box 1057

1007 N Market St

CITY Sidney Champaign Greenville Athens Wyandotte Pittsburgh Chicago Chicago Ionia Sudbury Ottawa Plymouth Albemarle 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 Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Bel Air

ST O

S T M P

M O O M N M O N N M C M T C A N M M M M N M M O D M W T

M M

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 co Highwoods Properties Llc Attn Lease Administration 3322 West End Ave Ste 600

G N G P P N M

Nashville

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

Page 1 of 3

Core Group Served via First Class Mail

CREDITOR NAME 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 Office of Finance of Los Angeles 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 Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Revenue Canada Riverfront Plastic Products Inc Ronald A Leggett Securities and Exchange Commission Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Alabama State Of Michigan State Of Michigan

CREDITOR NOTICE NAME co Highwoods Properties Llc co Rudolph libbe Properties

ADDRESS1 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 3700 Wilshire Ste 310 1200 K St NW 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 1115 Westford St 4th Fl 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk

of the City of Montgomery

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

Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Woody Ban

Dan Thiffault

ADDRESS2 CITY 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 Los Angeles Office of the Chief Counsel Washington St Clair Avon Lake Cambridge Lowell Concord PO Box 6529 New York New York Tyngsboro Ottawa Dorval Belleville Summerside Ottawa Wyandotte St Louis Chicago Dayton Columbia Concordville Troy Montgomery Lansing Lansing

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Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St 275 Pope Rd Ste 102 Ottawa Technology Centre George Tabry 780 Hillsdale St Collector Of Revenue 410 City Hall 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 Department Of Revenue Dept Of Commerce & Nat Res PO Box 30004 Linda King PO Box 30457

875 Heron Rd

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50 N Ripley St

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

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Core Group Served via First Class Mail

CREDITOR NAME State Of Michigan State Of Michigan State Of Michigan State of Michigan 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 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 Visteon Climate Control W9 Lws Real Estate Limited Wellington Green LLC Treasurer Of State City Of Marshall

CREDITOR NOTICE NAME Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

ADDRESS1 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St 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 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 211 W Fort St Ste 2001 3000 University Dr 6775 Hawthorne Dr 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner One Village Center Dr

ADDRESS2

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

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Jennifer Nelles First Plaza County Of Fresno Bruce B Galletly Raymond Soucie Of Ingersoll

PO Box 30744 PO Box 2228

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Farmville Downtown Partnership

PO Box 100 PO Box 100

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Fsia Inc

Randy Lueth Tom Tekieke Attn Civil Division Jerry Dittrich General Fax Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

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Evart Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township Charlotte Bingham Farms Columbus Marshall

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co Lincoln Harris Llc Joseph T Deters Maurice S Evans City Manager

10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200 PO Box 16561 323 W Michigan

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

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