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

et al.1 Debtors. ) ) ) ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
Hearing Date (if necessary): February 16, 2006 at 2:00 p.m. Objection Deadline: February 7, 2006 at 4:00 p.m.

DEBTORS MOTION FOR ENTRY OF AN ORDER AUTHORIZING DEBTORS TO REJECT CERTAIN UNEXPIRED LEASES The above-captioned debtors (collectively, the Debtors) hereby move the Court (the Motion) for the entry of an order, substantially in the form of Exhibit A, authorizing the Debtors to reject certain unexpired leases of nonresidential real property. In support of this Motion, the Debtors respectfully state as follows:

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334. This

matter is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory basis for the relief requested herein is section 365(a) of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. 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). 6. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG.

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Relief Requested 7. To reduce costs, the Debtors have identified two unexpired leases (collectively,

the Leases)2 associated with the Debtors respective plants in Sterling Heights, Michigan and Davidson County, Tennessee, which the Debtors will no longer need after the Debtors close these plants. Each of the Leases are set forth on Exhibit B to this Motion. The Debtors request that the Court set the effective date of the rejection of the Leases to be the earlier of (a) the date set forth on Exhibit B and (b) the date the Debtors surrender the relevant premises.3 Basis for Relief 8. Section 365(a) of the Bankruptcy Code provides that a debtor in possession

subject to the courts approval, may . . . reject any executory contract or unexpired lease of the debtor. 11 U.S.C. 365(a). This provision allows a trustee to relieve the bankruptcy estate of burdensome agreements which have not been completely performed. Stewart Title Guar. Co. v. Old Republic Natl Title Co., 83 F.3d 735, 741 (5th Cir. 1996) (citing In re Muerexco Petroleum, Inc., 15 F.3d 60, 62 (5th Cir. 1994)). 9. The standard applied to determine whether the rejection of an executory contract

or unexpired lease should be authorized is the business judgment standard. See Matter of McLouth Steel Corp., 20 B.R. 688, 692 (Bankr. E.D. Mich. 1982); see also NLRB v. Bildisco & Bildisco, 465 U.S. 513, 524 (1984); Orion Pictures Corp. v. Showtime Networks, Inc. (In re Orion Pictures Corp.), 4 F.3d 1095, 1098-99 (2nd Cir. 1993); Robertson v. Pierce (In re ChiFeng Huang), 23 B.R. 798, 800 (9th Cir. 1982) (holding that whether an executory contract

The lessor for both of the Leases is an affiliate of Charles Becker, a former insider of the Debtors. Mr. Becker has since resigned his position with the Debtors and is no longer involved with the Debtors or the chapter 11 cases. Pursuant to the Order Extending the Period within which the Debtors Must Assume or Reject Unexpired Leases of Nonresidential Real Property [Docket No. 2023], the Debtors were required to file a motion to assume or reject the Leases by January 16, 2006.

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should be rejected is a matter within the business judgment of the trustee); In re Federated Dept. Stores, Inc., 131 B.R. 808, 811 (S.D. Ohio 1991) (Courts traditionally have applied the business judgment standard in determining whether to authorize the rejection of executory contracts and unexpired leases.). Rejection of an executory contract or unexpired lease is appropriate where such rejection would benefit the estate. See Sharon Steel Corp. v. National Fuel Gas Distrib. Corp. (In re Sharon Steel Corp.), 872 F.2d 36, 40 (3d Cir. 1989); Commercial Fin. Ltd. v. Hawaii Dimensions, Inc. (In re Hawaii Dimensions, Inc.), 47 B.R. 425, 427 (Bankr. D. Haw. 1985) (Under the business judgment test, a court should approve a debtors proposed rejection if such rejection will benefit the estate.). 10. Upon finding that the Debtors have exercised their sound business judgment in

determining that rejection of the Leases is in the best interests of the Debtors, their creditors and all parties in interest, the Court should approve the rejections under section 365(a) of the Bankruptcy Code. See, e.g., Westbury Real Estate Ventures, Inc. v. Bradlees, Inc. (In re

Bradlees Stores, Inc.), 194 B.R. 555, 558 n.1 (Bankr. S.D.N.Y. 1996); Summit Land Co. v. Allen (In re Summit Land Co.), 13 B.R. 310, 315 (Bankr. D. Utah 1981) (holding that absent extraordinary circumstances, court approval of a debtors decision to assume or reject an executory contract should be granted as a matter of course). If a debtors business judgment has been reasonably exercised, a court should approve the assumption or rejection of an executory contract or unexpired lease. See, e.g., NLRB v. Bildisco & Bildisco, 462 U.S. at 523 (1984); In re Sharon Steel Corp., 872 F.2d at 39-40.

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11.

The Debtors have evaluated the Leases and, in the exercise of their business In particular, the Debtors

judgment, have determined that the Leases should be rejected.4

recently announced that they would be closing their plants in Sterling Heights, Michigan and Davidson County, Tennessee. The respective effective dates of rejection requested in this Motion are consistent with the Debtors expectations regarding the timing of these plant closures. The Debtors believe that the rejection dates requested herein will provide the Debtors sufficient time to wind down their operations at the plants and surrender the respective premises. Thus, the Debtors believe that the rejection of the Leases subsequent to the closing of the Debtors respective plants in Sterling Heights, Michigan and Davidson County, Tennessee is appropriate and in the best interests of the estates. Notice 12. Notice of this Motion has been given to the Core Group as required by the Case

Management Procedures and the counterparty to the Leases at the addresses listed on Exhibit B.5 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 13. court. No prior motion for the relief requested herein has been made to this or any other

The Debtors have or may have claims against the counterparty to the Leases arising under, or independently of, the Leases. The Debtors do not waive such claims by the filing of this Motion or by rejecting the Leases. Capitalized terms used in this paragraph 12 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures [Docket No. 294].

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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the rejection of the Leases and (b) granting such other and further relief as the Court deems appropriate. Dated: January 13, 2006 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

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EXHIBIT A

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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

ORDER AUTHORIZING THE DEBTORS TO REJECT CERTAIN UNEXPIRED LEASES Upon the motion (the Motion)2 of the above-captioned debtors

(collectively, the Debtors) for entry of an order authorizing the Debtors to reject certain unexpired leases; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties in interest; it appearing that this Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

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core proceeding pursuant to 28 U.S.C. 157; it appearing that venue of this proceeding and the Motion in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Motion and the opportunity for a hearing on the Motion was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Motion is granted in its entirety. The Leases listed on Exhibit B to the Motion are rejected effective as of the date

set forth on Exhibit B; provided that if the Debtors surrender the relevant property sooner than such date, the Lease or Leases shall be rejected effective as of such date. 3. The Debtors do not waive any claims that they have or may have against the

counterparty to the Leases, whether or not such claims are related to the rejection of the Leases. 4. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Motion. 5. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry. 6. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order.

2
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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 DEBTORS MOTION FOR ENTRY OF AN ORDER AUTHORIZING DEBTORS TO REJECT CERTAIN UNEXPIRED LEASES PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively,

the Debtors) have filed their Motion for Entry of an Order Authorizing Debtors to Reject Certain Unexpired Leases (the Motion). PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. You may wish to review the Motion and discuss it with your attorney, if you have one in these cases. (If you do not have an attorney, you may wish to consult one.)

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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PLEASE TAKE FURTHER NOTICE THAT in accordance with the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005

[Docket No. 294] (the Case Management Procedures), if you wish to object to the Court granting the relief sought in the Motion, or if you want the Court to otherwise consider your views on the Motion, no later than February 7, 2006 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response, explaining your position at:2 United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the court will receive it on or before the date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before February 7, 2006 at 4:00 p.m. prevailing Eastern Time, in accordance with the Case Management Procedures, including to: Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, NY 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com -and-

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

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Kirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com -andCarson Fischer, P.L.C. Attn: Joseph M. Fischer 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com PLEASE TAKE FURTHER NOTICE THAT if no responses to the Motion are timely filed and served, the Court may grant the Motion and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan.

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Dated: January 13, 2006

KIRKLAND & ELLIS LLP /s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 300 East Maple Road, Third Floor Birmingham, Michigan 48009 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

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CERTIFICATE OF SERVICE I, Ray Schrock, an attorney, certify that on the 13h day of January, 2006, I caused to be served, by e-mail, overnight delivery 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 Debtors Motion for Entry of an Order Authorizing Debtors to Reject Certain Unexpired Leases.

Dated: January 13, 2006 /s/ Ray C. Schrock Ray C. Schrock

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Served via Electronic Mail

CREDITOR NAME A Freeman Adrian City Hall Alice B Eaton Brendan G Best Bryan Clay Champaign County Collector Chris Kocinski City Of Albemarle 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 DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Hal Novikoff Heather Sullivan James A Plemmons Jan Steinle 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 Michael Stamer Michigan Department Of Mike O'Rourke

CREDITOR NOTICE NAME John Fabor

Barb Neal Utilities Department The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Bruce Tobiansky

Val Venable

Email afreeman@akingump.com cityofadrian@iw.net aeaton@stblaw.com bbest@dykema.com bryan_clay@ham.honda.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Gedwards@ci.albemarle.nc.us Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com roberto.robles@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.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 HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jan_steinle@mieb.uscourts.gov 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 krodriguez@gosrr.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 mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com

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

Page 1 of 2

Served via Electronic Mail

CREDITOR NAME 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 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 State Of Michigan

CREDITOR NOTICE NAME

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

William Kinley President

Collector Of Revenue

State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator The Corporation Of The Town 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

Gary D Feigler Treasurer Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Unemployment Insurance Agency Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office US Trustee

Email 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 ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com WDKinley@aol.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 sjbolek@co.stark.oh.us deq-ead-env-assist@michigan.gov shuttkimberlyj@michigan.gov

Jim Cambio Of Ingersoll Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov elantz@town.ingersoll.on.ca 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)

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CREDITOR NAME Acord Inc Advanced Composites Inc American General Finance Assoc Receivables Funding Inc Basell USA Inc 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 Barberton 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 Stockton City Of Williamston City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Dayton Bag & Burlap Co Dow Chemical 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 Health Alliance Medical Plans Inc Highwoods Forsyth Lp 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

CREDITOR NOTICE NAME John Livingston Rob Morgan

Jim Frick Charlie Burrill Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Attn Receiver General International Tax Service Ohio Income Tax City Building 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 Economic Development Port Huron Police Department Don Brown Barbara J Walker Jay B Knoll Jeff Rutter David Brasseur Susan F Herr Todd McCallum Gary Torke Paul Hanson William Stiefel Directors Office for Taxpayer Services Division

Robena Vance co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

ADDRESS1 2711 Product Dr 1062 S 4th Ave 505 S Neil St PO Box 16253 7925 Kingsland Dr 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 3441 Hidaway 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 576 West Pk Ave 576 West Pk Dr 10 N Division St Suite 114 49014 PO Box 9951 PO Box 818 484 Middle Rd 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 PO Box 201005 161 E Grand River 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 322 Davis Ave 23030 Dow Center DuPont Legal D 7156 1515 Equity Dr 200 4611 North 32nd St 13501 Katy Fwy 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 102 E Main St Ste 200 Attn Lease Administration 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

ADDRESS2

PO Box 1717

File 54563

PO Box 8099

PO Box 1057

1007 N Market St

2120 West End Ave Ste 100 3100 Smoketree Ct Ste 600

CITY Rochester Hills Sidney Champaign Greenville Raleigh Wyandotte Pittsburgh Chicago Chicago Rochester Hills Sudbury Ottawa Plymouth Barberton Barberton Battle Creek Canton Dover Dover Evart Fullerton Havre De Grace Longview Los Angeles Phoenix Roxboro St Joseph Sterling Heights Stockton Williamston Port Huron Enka St Charles Troy Dayton Midland Wilmington Troy Milwaukee Houston Auburn Hills Plymouth Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Urbana Nashville Raleigh Toledo Indianapolis Indianapolis Montgomery Grand Rapids Durham Richmond Hill

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

ZIP 48309-3810 453658977 61820-2500 29606 27613-4203 48192 15205-9707 60602 60602 48306-1453 P3A 5C2 K1A 1B1 48170-4394 44203 44203-2584 49014 44711-9951 03820-0818 03820 49631 92632 21078 75606 90012 85003 27573 49085-1355 48311-8009 952019005 48895 48060 28782 63301 48083 45403-2910 48674-0001 19898 48084-8084 53209-6023 77079-1305 48326-2613 48170 30348-5499 28289-0691 30374 15264-0387 15264 28260 61801-2744 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7

COUNTRY

Canada Canada

Canada

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

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CREDITOR NAME Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Kentucky Revenue Cabinet 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 Orlando 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 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 State Of Alabama State Of Michigan State Of Michigan State of Michigan State Of Michigan State Of Michigan State Of Michigan Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America 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

CREDITOR NOTICE NAME SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly

Lilia Roman C Garland Waller

co Beer Wells Real Estate Bankruptcy Auditor Barb Krzywiecki Woody Ban

Dan Thiffault

Industry Canada Als Financial Canada Customs & Rev Agency Technology Ctr

George Tabry Midwest Regional Office Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Dept Of Commerce & Nat Res Linda King Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex First Plaza County Of Fresno Bruce B Galletly Raymond Soucie

Farmville Downtown Partnership

ADDRESS1 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 Sales & Use Tax Return 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 6205 Airport Rd 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 Postal Station D Box 2330 700 Leigh Capreol 875 Heron Rd 11 Station St Ottawa Technology Centre 275 Pope Rd Ste 102 780 Hillsdale St 175 W Jackson Blvd Ste 90 240 Detrick St PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd Department Of Revenue PO Box 30004 PO Box 30457 430 W Allegan St PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East 100 Old River Rd PO Box 520 PO Box 67

ADDRESS2

200 Fair Oaks Lane

PO Box 6529

875 Heron Rd

50 N Ripley St

PO Box 2228

PO Box 67

PO Box 100 PO Box 100

CITY Detroit Bowdon Chicago Houston Grand Rapids Phenix Frankfort Wood Dale Southfield Farmington Hills Eaton Rapids Greenville Ste Foy Port Hope Longview Los Angeles Mississauga St Clair Avon Lake Cambridge Lowell Concord New York New York Tyngsboro Ottawa Dorval Ottawa Belleville Ottawa Summerside Wyandotte Chicago Dayton Columbia Concordville Troy Montgomery Lansing Lansing Lansing Lansing Detroit Lansing Southfield Hickory Fresno Trenton Atlanta Troy Pageland Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland

STATE MI GA IL TX MI AL KY IL MI MI MI NC QC ON TX CA ON MI OH ON MA ON NY NY MA ON QC ON ON ON PE MI IL OH SC PA MI AL MI MI MI MI MI MI MI NC CA ON GA MI SC IL NH NC ON RI NC SC

ZIP 48232 30108-1541 60605-1725 77210 49546 36870 40620-0003 60191 48034 48334 48827 27834 G1X 4A5 L1A 3V9 75606 90010 L4V 1E3 48079-4967 44012 N3H 3P5 01851 L4K 2N2 10249 10020-1605 01879-2710 K1P 6K1 H4Y 1G7 K1A 1B1 K8N 2S3 K1A 9Z9 C1N 5Z7 48192-7120 60604 45404-1699 292020101 19331-9331 48084 36104 48909 48909-7957 48918-0001 48909 48277-0833 48909 48075 28602 937151192 K8V 5R1 30353 48083 29728 61802 03835 27828-1621 K7G 2T6 02865 28762 29728

COUNTRY

Canada Canada

Canada

Canada Canada

Canada Canada Canada Canada Canada Canada

Canada

Canada

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

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CREDITOR NAME 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

CREDITOR NOTICE NAME Fsia Inc

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

ADDRESS1 315 North Main St 200 E Big Beaver PO Box 33525 7201 W Friendly Ave 12003 Toepher Rd 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 10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200

ADDRESS2

CITY Troy Troy Detroit Greensboro Warren Auburn Hills Detroit Auburn Hills Windsor Warren Evart Greenwichn Holmesville Rantoul Van Buren Township Charlotte Bingham Farms

STATE NC MI MI NC MI MI MI MI ON MI MI CT OH IL MI NC MI

ZIP 27371 48083 48232 27410-6237 48089-3171 48326-1415 48226 48326-2356 N8T 3B8 48089 49631-8517 06830 44633 61866 48111 28262-2337 48025

COUNTRY

Canada

PO Box 113

Ste PO RFQ Office

co Lincoln Harris Llc

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

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CREDITOR NAME Becker Ventures Becker Ventures

CREDITOR NOTICE NAME Bodman LLP

ADDRESS1 5755 New King Ct Robert J Diehl Jr & Ralph E McDowell

ADDRESS2 100 Renaissance Ctr 34th Fl

CITY Troy Detroit

STATE MI MI

ZIP 48098 48243

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

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EXHIBIT B

K&E 10904144.2

Counterparty Becker Ventures

Counterparty Address 5755 New King Court Troy, Michigan 48098

Description of Contract Lease at 6385 Wall Street, Sterling Heights, Michigan

Effective Date of Rejection May 31, 2006

Becker Ventures

5755 New King Court Troy, Michigan 48098

Lease at 660 Massman, Davidson County, Tennessee

September 30, 2006

K&E 10904144.2