UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION IN RE: COLLINS & AIKMAN CORPORATION, et al.

, Debtors. ) ) ) ) ) ) Chapter 11 Case No. 05-55927-R (Jointly Administered) Honorable Steven W. Rhodes

LIMITED OBJECTION OF GENERAL ELECTRIC CAPITAL CORPORATION TO DEBTORS MOTION FOR AN ORDER AUTHORIZING THE WIND-DOWN OF THEIR FABRICS BUSINESS AND CERTAIN RELATED ACTIONS IN CONNECTION THEREWITH General Electric Capital Corporation (GECC), by and through its attorneys, hereby objects (this Objection) to the Debtors Motion for an Order Authorizing the WindDown of Their Fabrics Business and Certain Related Actions in Connection Therewith (the Motion)1 on or about May 17, 2006. GECC and the Debtors are currently in litigation regarding equipment that GECC leased to Collins & Aikman Products Co. (Products) pursuant to three Master Lease Agreements. A portion of the equipment leased under the Master Lease Agreements was used by the Debtors in their Fabrics Business. To the extent the Debtors are seeking to sell or otherwise dispose of any equipment leased pursuant to the Master Lease Agreements, GECC objects. In support hereof, GECC respectfully represents as follows: Background 1. On May 17, 2005 (the Petition Date), the Debtors commenced these cases by

filing voluntary petitions for reorganization under chapter 11 of the Bankruptcy Code.

Capitalized terms used herein and not otherwise defined shall have the meaning ascribed to them in the Motion.

CH\851976.1

0W[;&%:

0555927060526000000000002

";

2.

Since that time, the Debtors have continued in possession of their property and

have operated and managed their businesses, as debtors in possession, pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. 3. This Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and

1334. This is a core proceeding pursuant to 28 U.S.C. 157(b)(2). 4. The Debtors are in the business of supplying parts to automotive manufacturers. Master Lease Agreements 5. GECC and Products have entered into (a) the Master Lease Agreement dated as of

August 7, 2001, as amended, (b) the Master Lease Agreement dated as of December 20, 2001, as amended, and (c) the Master Lease Agreement dated as of June 25, 2004, as amended (collectively, the Products Leases), pursuant to which GECC leases equipment to Products. Procedural History 6. On April 19, 2006, the Debtors filed a Complaint against GECC (the

Complaint) initiating an adversary proceeding (the Products Adversary Proceeding) seeking to recharacterize the Products Leases as secured financing agreements pursuant to New York law. Limited Objection 7. Pursuant to the Motion, the Debtors are seeking approval (a) to wind-down the

Fabrics business and (b) for certain related actions in connection with the wind-down, including, but not limited to, (1) expedited procedures for assumption and rejection of contracts and (2) asset sales. Footnote 7 of the Motion states, For the avoidance of doubt, the Debtors are not seeking relief in this Motion to expedite the sale of the property that is the subject of the

2
CH\851976.1

complaint of Collins & Aikman Product Co. to recharacterize certain transactions with General Electric Capital Corporation (Adv. Proc. No. 06-04573). 8. Thus, GECC understands that by this Motion the Debtors do not currently seek

any relief with respect to the Products Leases or any property owned by GECC and leased to the Debtors pursuant to the Products Leases. That is, the Debtors do not by the Motion seek to (a) reject the Products Leases, (b) sell (in de minimis part, expedited fashion or otherwise) or move any property owned by GECC and leased to the Debtors pursuant to the Products Leases, or (c) take any other actions that in any way violate the terms of the Products Leases. To the extent GECC's understanding is incorrect, GECC objects to the Motion. 9. The Products Leases are presumed to be true leases until the Debtors prove

otherwise. See In re Uni-Rty Corp., No. 96-4573, 1998 U.S. Dist. LEXIS 8426, at *10 (S.D.N.Y. June 9, 1998), affd, No. 98-5032, 1999 U.S. App. LEXIS 5731, at *5 (2d Cir. Mar. 26, 1999); In re Owen, 221 B.R. 56, 60 (Bankr. N.D.N.Y. 1998) (The Debtors have the burden of demonstrating that the transaction was other than what it purports to be in the agreement.). Pursuant to Section 365(d)(5) of the Bankruptcy Code (formerly Section 365(d)(10)), the Debtors are required to timely perform their obligations under the Products Leases.

3
CH\851976.1

Conclusion For the foregoing reasons, GECC respectfully requests that the Court (i) deny the Motion to the extent the Motion seeks to violate the terms of the Products Leases and (ii) further and alternatively, grant such other relief as the Court deems just and proper.

Dated: May 26, 2005

/s/ Erin L. Toomey__________________________ Judy A. ONeill (P32142) Erin L. Toomey (P67691) FOLEY & LARDNER LLP 500 Woodward Ave., Suite 2700 Detroit, Michigan 48226-3489 Telephone: (313) 234-7100 Facsimile: (313) 234-2800 -andDavid S. Heller Josef S. Athanas LATHAM & WATKINS LLP 233 South Wacker Drive Sears Tower, Suite 5800 Chicago, Illinois 60606 Telephone: (312) 876-7700 Facsimile: (312) 993-9767

ATTORNEYS FOR GENERAL ELECTRIC CAPITAL CORPORATION

4
CH\851976.1

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

Debtors.

CERTIFICATE OF SERVICE I hereby certify that on May 26, 2006, I electronically filed: (i) the Limited Objection of General Electric Capital Corporation to Debtors Motion for an Order Authorizing the Wind-Down of Their Fabrics Business and Certain Related Actions in Connection Therewith; and (ii) this Certificate of Service, with the Clerk of the Court using the ECF system which will send notification of such filing to those attorneys registered to receive notices. /s/ Erin L. Toomey Erin L. Toomey (P67691) Foley & Lardner LLP 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226-3489 Telephone: (313) 234-7100 Facsimile: (313) 234-2800 etoomey@foley.com Attorneys for General Electric Capital Corporation MARIA KACSO, under penalty of perjury, states that on the 26th day of May, 2006, she served copies of: (i) the Limited Objection of General Electric Capital Corporation to Debtors Motion for an Order Authorizing the Wind-Down of Their Fabrics Business and Certain Related Actions in Connection Therewith; and (ii) this Certificate of Service upon the parties set forth in Exhibit A by US Mail, upon the parties set forth in Exhibit B by electronic mail, and upon the parties set forth in Exhibit C by facsimile.

/s/ Maria Kacso______________________ MARIA KACSO

DETR_106443.1

EXHIBIT A

ASSOC RECEIVABLES FUNDING INC. P.O. BOX 16253 GREENVILLE, SC 29606

OHIO INCOME TAX BUILDING 576 WEST PARK AVENUE BARBERTON, OH 44203

RECEIVER GENERAL 15 NOTRE AVENUE SUDBURY, ONTARIO P3A 5C2 CANADA

CANTON INCOME TAX DEPARTMENT P.O. BOX 9951 CANTON, OH 44711-9951

CHARTER TOWNSHIP OF PLYMOUTH P.O. BOX 8040 PLYMOUTH, MI 48170-4394

CITY OF DOVER P.O. BOX 818 DOVER, NH 03820-0818

CITY OF EVART RECREATION DEPT. 200 SOUTH MAIN STREET EVART, MI 49631

CITY OF WILLIAMSTON 161 E. GRAND RIVER WILLIAMSTON, MI 48895

CITY OF FULLERTON 303 W. COMMONWEALTH AVENUE FULLERTON, CA 92632

JAY B. KNOLL 250 STEPHENSON HIGHWAY TROY, MI 48083

TAX DEPARTMENT P.O. BOX 128 ROXBORO, NC 27573

GARY TORKE 4611 NORTH 32ND STREET MILWAUKEE, WI 53209-6023

WILLIAM STIEFEL 1084 DORIS ROAD AUBURN HILLS, MI 48326-2613

GE CAPITAL P.O. BOX 740434 ATLANTA, GA 30374

FREUDENBERG NOK INC 47690 E. ANCHOR CT PLYMOUTH, MI 48170

GE CAPITAL P.O. BOX 640387 PITTSBURGH, PA 15264-0387

DETR_106443.1

DIRECTORS OFFICE FOR TAXPAYER SERVICES DIVISION P.O. BOX 105499 ATLANTA, GA 30348-5499

GE CAPITAL P.O. BOX 642444 PITTSBURGH, PA 48255

GEORGE TABRY RIVERFRONT PLASTIC PRODUCTS 780 HILLSDALE STREET WYANDOTTE, MI 48192

INDIANA DEPARTMENT OF REVENUE 100 N. SENATE AVENUE INDIANAPOLIS, IN 46204-2253

HIGHWOODS PROPERTIES LLC ATTN: PAT WYNEE PROPERTY 20401 4944 PARKWAY PLAZA BLVD. SUITE 250 CHARLOTTE, NC 28217

INDIANA DEPT. OF REVENUE P.O. BOX 7218 INDIANAPOLIS, IN 46207-7218

RUDOLPH LIBBE PROPERTIES 7255 CROSSLEIGH COURT SUITE 108 TOLEDO, OH 43617

CITY OF MONTGOMERY P.O. BOX 4660 MONTGOMERY, AL 36103-4660

INDUSTRIAL LEASING COMPANY P.O. BOX 1803 GRAND RAPIDS, MI 49501

SBSE INSOLVENCY UNIT P.O. BOX 330500 STOP 15 DETROIT, MI 48232

INDUSTRIAL TRUCK SALES & SERVICES P.O. BOX 1807 DURHAM, NC 27702-1807

UNUM LIFE INSURANCE JESS TINCHER 2211 CONGRESS STREET PORTLAND, ME 04122-0002

INMET DIVISION OF MULTIMATIC 35 WEST MILMOT STREET RICHMOND HILL, ONTARIO L4B 1L7 CANADA

DONNA J. PETRONE 13501 KATY FREEWAY W1-438 HOUSTON, TX 77079-7398

KEITH MILLIGAN 3745 C US HIGHWAY 80 W PHENIX, AL 36870

BEER WELLS REAL ESTATE P.O. BOX 3449 LONGVIEW, TX 75606

MINISTRE DU REVENU DU QUEBEC 3800 MARLY STE FOY, QC G1X 4A5 CANADA

PRESTIGE PROPERTY TAX SPECIAL 1025 KING STREET EAST CAMBRIDGE, ONTARIO N3H 3P5 CANADA

MUNICIPALITY OF PORT HOPE P.O. BOX 117 PORT HOPE, ONTARIO L1A 3V9 CANADA

QRS 14 PAYING AGENT CHURCH STREET STATION P.O. BOX 6529 NEW YORK, NY 10249

QRS 14 PAYING AGENT INC. 50 ROCKEFELLER LOBBY 2 NEW YORK, NY 10020-1605

INDUSTRY CANADA ALS FINANCIAL POSTAL STATION D P.O. BOX 2330 OTTAWA, ONTARIO K1P 6K1 CANADA

RAILROAD DRIVE LP 100 VESPER EXECUTIVE PARK TYNSBORO, MA 01879-2710

RECEIVER GENERAL FOR CANADA 11 STATION STREET BELLEVILLE, ONTARIO K8N 2S3 CANADA

CANADA CUSTOMS & REV AGENCY TECHNOLOGY CTR 875 HERON ROAD OTTAWA, ONTARIO K1A 1B1 CANADA

RECEIVER GENERAL FOR CANADA 700 LEIGH CAPREOL DORVAL, QUBEC H4Y 1G7 CANADA

REVENUE CANADA OTTAWA TECHNOLOGY CENTRE 875 HERON ROAD OTTAWA, ONTARIO K1A 9Z9 CANADA

STATE OF MICHIGAN MC DEPT. 77833 DETROIT, MI 48277-0833

MIDWEST REGIONAL OFFICE 175 W. JACKSON BLVD. SUITE 90 CHICAGO, IL 60604

TATE BOULEVARD I LLC FIRST PLAZA 1985 BLVD. SE P.O. BOX 2228 HICKORY, NC 28602

STATE OF ALABAMA DEPARTMENT OF REVENUE 50 N RIPLEY STREET MONTGOMERY, AL 36104

TCS REALTY LTD. 21 ALBERT STREET TRENTON, ONTARIO K8V 5R1 CANADA

STATE SECONDARY COMPLEX 7150 HARRIS DRIVE P.O. BOX 30015 LANSING, MI 48909

MI DEPT OF LABOR PO BOX 30255 LANSING, MI 48909

MATTHEW RICK ASSISTANT ATTORNEY GENERAL P.O. BOX 30754 LANSING, MI 48909

TOWN OF TROY 315 NORTH MAIN STREET TROY, NC 27371

SUMMIT PROPERTY MANAGEMENT INC. 24901 NORTHWESTERN HIGHWAY SUITE 302 SOUTHFIELD, MI 48075

FSIA INC. 200 E. BIG BEAVER TROY, MI 48083

TOM HECK TRUCK SERVICE 1306 E. TRIUMPH DRIVE URBANA, IL 61802

TREASURER CITY OF DETROIT P.O. BOX 33525 DETROIT, MI 48232

TOWN OF GANANOQUE 30 KING STREET EAST P.O. BOX 100 GANANOQUE, NOTARIO K7G 2T6 CANADA

VILLAGE OF RANTOUL 333 S TANNER RANTOUL, IL 61866

TOWN OF OLD FORT P.O. BOX 520 OLD FORT, NC 28762

DENNIS C. ROBERTS 13900 N. PORTLAND, SUITE 100 PO BOX 54978 OKLAHOMA CITY, OK 73134

JERRY DITTRICH 3000 UNIVERSITY DRIVE AUBURN HILLS, MI 48326-2356

WELLINGTON GREEN LLC 31100 TELEGRAPH ROAD SUITE 200 BINGHAM FARMS, MI 48025

BLUE POINT CAPITAL BPV LOWELL LLC 10 LIVINGSTON PL 2ND FLOOR GREENWICH, CT 06830

VILLAGE OF HOLMESVILLE 205 MILLERSBURG ROAD P.O. BOX 113 HOLMESVILLE, OH 44633

JAMES BURSHTYN BANKRUPTCY & COLLECTIONS DIVISION 500 W. 15TH STREET AUSTIN, TX 78701

NEAL H. WEINFIELD, ESQ. 3 1ST NATIONAL PLAZA, SUITE 3300 70 W. MADISON STREET CHICAGO, IL 60602-4207

AMY EVANS LAW DEPARTMENT ONE NORTH FIELD COURT LAKE FOREST, IL 60045

CAROLYN RUTLAND, PhD PUBLIC SVC DEPT, ENV SVC DIVISION 1415 N. HARRISON STREET KALAMAZOO, MI 49007-2565

NANCY HOLTBY, ESQ. LEGAL DEPARTMENT RIVERFRONT PLAZA HQ E2 10 CORNING, NY 14831

JEFFREY K. HELDER 321 SETTLERS ROAD PO BOX 1767 HOLLAND, MI 49423

LISA A. WURSTER, ESQ. 4500 DORR STREET PO BOX 1000 TOLEDO, OH 43615

DENNIS P. REIS 7000 N. GREEN BAY AVENUE MILWAUKEE, WI 53209

DAVID W. NUNN, ESQ. ONE SEAGATE 24TH FLOOR PO BOX 10032 TOLEDO, OH 43604

LINDA L. BENTLEY 300 RENAISSANCE CENTER PO BOX 300 DETROIT, MI 48243

KEN PRICE 7901 W. MORRIS STREET INDIANAPOLIS, IN 46231

MICHAEL L. CIOFFI 1 E. 4TH STREET CINCINNATI, OH 45202

JAMES R. TEMPLE 108 W. SCOTT STREET GRAND LEDGE, MI 48837

JANIS N. ACOSTA, ESQ. LEAR CORP WORLD HEADQUARTERS 21557 TELEGRAPH ROAD SOUTHFIELD, MI 48034

MICHAEL A. COX JUANDISHA M. HARRIS 3030 W. GRAND BLVD. SUITE 10 200 DETROIT, MI 48202

STEPHEN M. SYLVESTRI, ESQ. 10 LIGHT STREET BALTIMORE, MD 21202-1487

TIMOTHY CHEN LITESPEED PARTNERS 237 PARK AVENUE, SUITE 900 NEW YORK, NY 10017

DONALD F. SLAVIN OAKLAND COUNTY CORP COUNSEL 1200 N. TELEGRAPH ROAD PONTIAC, MI 48341

GRETCHEN CRAWFORD ASST DISTRICT ATTORNEY 320 ROBERT S. KERR ROOM 307 OKLAHOMA CITY, OK 73102

ONEIDA COUNTY SCU COUNTY OFFICE BUILDING 800 PARK AVENUE, 4TH FLOOR UTICA, NY 13501

ANGELA DODD 175 W. JACKSON BLVD SUITE 900 CHICAGO, IL 60604

JIM LEYDEN 155 S. LIMERICK ROAD LIMERICK, PA 19468

STEVEN C. BORDENKIRCHER, ESQ. 1144 E. MARKET STREET AKRON, OH 44316-0001

STEPHEN R. BELLIS, ESQ. 475 WHITNEY AVENUE NEW HAVEN, CT 06511

MARGARET TAYLOR FINUCANE OFFICE OF MILTON H. PACHTER 225 PARK AVENUE S 13TH FLOOR NEW YORK, NY 10003

MICHAEL F. GEIGER, ESQ. 8155 TB BLVD MEMPHIS, TN 38125

CHARLIE BURRILL 1609 BIDDLE AVENUE WYANDOTTE, MI 48192

INTERNATIONAL TAX SERVICE 2204 WALKLEY OTTAWA, ONTARIO K1A 1B1 CANADA

RICOH CANADA, INC. 5520 EXPLORER DRIVE, SUITE 300 MISSISSAUGA, ONTARIO L4W 5L1

CITY OF BATTLE CREEK INCOME TAX DIVISION 10 N. DIVISION STREET, STE. 114-49014 PO BOX 1717 BATTLE CREEK, MI 48014

CITY OF STOCKTON ECONOMIC DVPT BARBARA WALKER PO BOX 201005 201 N. SECOND STREET STOCKTON, CA 95201-9005 ST. CHARLES, MO 63301

SHARON VAN ZEELAND 22954 NETWORK PL CHICAGO, IL 60673-1229

GASTON COUNTY PO BOX 890691 CHARLOTTE, NC 28289-0691

VAL VENABLE 9930 KINCEY AVENUE HUNTERSVILLE, NC 28078

LEAR CORP. 21557 TELEGRAPH RD SOUTHFIELD, MI 48034

MERIDIAN PARK 2707 MERIDIAN DR GREENVILLE, NC 27834

PRINCETON PROPERTIES 678 PRINCETON BLVD. LOWELL, MA 01851

SOUTH CAROLINA DEPT OF REVENUE COUNTY OF FRESNO SALES & USE TAX DIVISION PO BOX 1192 FRESNO, CA 93715-1192 PO BOX 125 COLUMBIA, SC 29202-0101

TOWN OF FARMINGTON 356 MAIN STREET FARMINGTON, NH 03835

WILLIAM H. HORTON SEAN M. WALSH COLUMBIA CENTER 10TH FLOOR 101 W. BIG BEAVER ROAD TROY, MI 48084

KENTUCKY REVENUE CABINET SALES & USE TAX RETURN 200 FAIR OAKS LANE FRANKFORT, KY 40620-0003

CITY TREASURER CITY HALL CORUNNA, MI 48817

LISA M. MOODY DIRECTOR OF FINANCE 220 SOUTH MAIN STREET BEL AIR, MD 21014

JULIE PIDGEON ASST US ATTORNEY 211 W. FORT STREET, SUITE 2001 DETROIT, MI 48226

EXHIBIT B
treasury@rochesterhills.org ecasey@stblaw.com bbest@dykema.com finwebreq@salisburync.gov finance@ci.westland.mi.us treasurer@rialtoca.gov elantz@town.ingersoll.on.ca treasurer@co.champaign.il.us danielle.kemp@lw.com david.heller@lw.com webmaster@ladbs.lacity.org deq-ead-env-assist@michigan.gov blanderson@eastman.com aeaton@stblaw.com sjbolek@co.stark.oh.us contactgatx@gatx.com rail.sales@ge.com ges@dgdk.com HSNovikoff@wlrk.com cityofadrian@iw.net josef.athanas@lw.com jfischer@carsonfischer.com treasurer@tos.state.oh.us llaukitis@kirkland.com MYoung@ci.lowell.ma.us webmaster@misd.net mcarmel@kirkland.com Mevans@cityofmarshall.com mstamer@akingump.com treasReg@michigan.gov shuttkimberlyj@michigan.gov info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com finance@city.kitchener.on.ca ppantaleo@stblaw.com phhmail@phhpc.com afreeman@akingump.com pdublin@akingump.com webmaster@woonsocketri.org rschrock@kirkland.com rcieri@kirkland.com evartmanager@sbcglobal.net leggettr@stlouiscity.com rrose@dykema.com msaintdenis@ville.farnham.qc.ca Eunicela@hotmail.com radom@butzel.com THovarter@cityofmarshall.com cphdp@porthuron.org Frank.Chaffiotte@cit.com e-rental@ur.com steve.e.spence@usdoj.gov Gedwards@ci.albemarle.nc.us veronica.fennie@lfr.com WDKinley@aol.com Adam.Biehl@baileycavalieri.com amalone@colwinlaw.com
DETR_106443.1

tony.nellis@autoliv.com bisignani@duanemorris.com bbailey@cbslawfirm.com cathy.barron@constellation.com clm@dsmlaw.com kas@dsmlaw.com sharkey@butzel.com dante@berrymoorman.com david.bullock@barcap.com dcopley@dickinsonwright.com law@charter.net eric.swanson@autoliv.com ges@dgdk.com jplemmons@dickinsonwright.com murph@berrymoorman.com jbender@bradleyarant.com john.gregg@btlaw.com jschaffzin@cahill.com jmeadows@crowell.com jgreenspan@amalgamatedlife.com kcc@cdg-law.com krk4@dcx.com lwalzer@angelogordon.com lxf@cpmlaw.com mplevin@crowell.com mpolitan@coleschotz.com mdharper@eastmansmith.com wilkins@butzel.com mhammer@dickinsonwright.com pmears@btlaw.com pschmidt@dykema.com pdublin@akingump.com rmcdowell@bodmanllp.com rab@dsmlaw.com jmm@dsmlaw.com rdiehl@bodmanllp.com rstark@brownrudnick.com rusadi@cahill.com rodg@brgpc.com shoff@burr.com stoby@dykema.com ssmith@brownrudnick.com wachstein@coollaw.com slaven@bfca.com skomrower@coleschotz.com taskounis@askborst.com borgeslawfirm@aol.com wgibson@bakerlaw.com wschonberg@bfca.com Yvette.Cox@baileycavalieri.com anne.kennelly@hp.com bokeefe@hymanlippitt.com bmeginnes@emrslaw.com daniel.fisher@lawdeb.com dsaltz@ford.com danielle.kemp@lw.com dchristian@mwe.com dfreedman@ermanteicher.com

david.heller@lw.com dhoopes@mayocrowe.com eerman@ermanteicher.com emajoros@glmpc.com dallas.bankruptcy@publicans.com jcarr@kelleydrye.com jnair@emrslaw.com jdejonker@mwe.com kerscher@aol.com jburns@hunton.com houston_bankruptcy@publicans.com jo'neill@foley.com jteicher@ermanteicher.com kblair@garanlucow.com ken.higman@hp.com kll2@krwlaw.com lrosenbloom@mwe.com lrochkind@jaffelaw.com mchesnes@interchez.com nganatra@uaw.net patrick.healy@lawdeb.com tah@kompc.com ppossinger@jenner.com rob@jacobweingarten.com robert.bassel@kkue.com rvozza@garanlucow.com rweiss@honigman.com sam.hicks@hickscasey.com stzouvelekas@lwtm.com sapel@elwd.com vdagostino@lowenstein.com alipkin@willkie.com andrew.goldman@wilmerhale.com asherman@sillscummis.com andrew.herenstein@quadranglegroup.com bguzina@sidley.com kistlerb@pepperlaw.com bmankovetskiy@sillscummis.com blohan@sidley.com brucemiller@millercohen.com cfilardi@pepehazard.com craig.barbarosh@pillsburylaw.com dbylenga@rhoadesmckee.com dconaway@slk-law.com djury@steelworkers-usw.org dmelin@rcdlaw.net dbernstein@plunkettcooney.com whitehme@dhec.sc.gov lawallf@pepperlaw.com efile@pbgc.gov gbush@bankofny.com millerj@pepperlaw.com jbruinsma@mnds-pllc.com jay.knoll@colaik.com jtrotter@stradley.com JRG@msblaw.com bartolomei@millercanfield.com joseph.delehant@sylvania.com jschwartz@riker.com kschneider@niccausa.com

zuckerk@pepperlaw.com ksummers@psedlaw.com lstein@seyburn.com mdorval@stradley.com mkshaver@varnumlaw.com mwarner@warnerstevens.com mfmcgrath@ravichmeyer.com mcruse@wnj.com mpaslay@wallerlaw.com MBragg@SpenglerNathanson.com oiglesias@wlross.com patrick.bartels@quadranglegroup.com patrick.potter@pillsburylaw.com palucey@michaelbest.com ppatterson@stradley.com pjanovsky@zeklaw.com pbaylor@nutter.com rcolasuonno@orlaw.com rrios@munsch.com rcrocker@vonbriesen.com rainach@msn.com rick.antonoff@pillsburylaw.com rick.feinstein@ubs.com rjsidman@vssp.com pittsrm@charter.net rspigel@willkie.com RWhelehan@wcsr.com eagle.sara@pbgc.gov laplante@millercanfield.com sas@simanlaw.net ssoll@oshr.com sboyce@sheehan.com susser@youngpc.com afriedman@textron.com sarbt@millerjohnson.com fusco@millercanfield.com vrosa@stp.com bill.freeman@pillsburylaw.com jrc@daimlerchrysler.com David.Youngman@ColAik.com dcroberts@coxinet.net abollas@dwokenlaw.com fgorman@honigman.com krodriguez@gosrr.com Kim.stagg@nmm.nissan-usa.com kgottsponer@akingump.com jss@sawyerglancy.com jdawson@quarles.com green@millercanfield.com jharris@quarles.com js284477@bloomberg.net joe_lafleur2ham.honda.com mark.w.fischer@gm.com Nick.Shah@cit.com raurand@e-bbk.com jschwartz@riker.com dweiner@schaferandweiner.com tpryce@ford.com tsherick@honigman.com kandrews@e-bbk.com

wdiehl@e-bbk.com bbyrne@e-bbk.com donna.j.petrone@exxonmobil.com

Scott.Salerni@basell.com william.byrne@abnamro.com

EXHIBIT C
John Livingston American General Finance American General Finance Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Wastewater Laboratory Mary Ellen Hinckle Water Utilities Tax & Licensing Office City of Phoenix Collections Office City of Joseph Water Department James P. Bulhinger Don Brown Jeff Rutter David Brasseur Bruce Tobiansky Susan Herr Todd McCallum Robena Vance Bill Weeks Lilia Roman Meridian Magnesium Orlando Corporation Barb Kzywiecki Woody Ban Dan Thiffault Revenue Canada (248) 852-6074 (217) 446-1554 (217) 356-5469 (412) 777-4736 (312) 827-8542 (312) 827-8542 (616) 527-3385 (603) 516-6477 (410) 939-4948 (903) 237-1004 (480) 644-3999 (602) 534-4241 (269) 983-9875 (586) 276-4077 (828) 665-5005 (937) 258-0029 (989) 638-9852 (240) 250-0895 (302) 773-3050 (248) 430-0134 (248) 443-0090 (770) 258-3901 (630) 595-0336 (517) 663-2714 (905) 677-1851 (810) 329-9388 (440) 930-3830 (905) 760-3371 (902) 432-6287 Christine Brown Lorraine Zinar Linda King, Dept of Environmental Quality Tax Administer Bruce B. Galletly Raymond Soucie Farmville Downtown Partnership Town of Lincoln Finance Office Unifi Inc. Randy Lueth Tom Tekieke U.S. Atty for ED of Michigan Valiant Tool & Mold, Inc. Terry Nardone Adriana Avila Matthew Rick E. Todd Sable Seth Lax Morgan Blackwell Richardo Kilpatrick Leonora Baughman Susan M. Cook Steven A. Ginther Stephen J. Shimshak Netanella T. Zahavi Kelvin W. Scott Brian Green Gregg M. Galardi Joseph A. Ahern (937) 233-7640 (610) 361-6082 (517) 241-8077 (401) 222-3145 (401) 725-5160 (248) 280-2110 (252) 753-2963 (401) 333-3648 (336) 316-5422 (800) 27-COLOR (248) 853-8422 (313) 226-2311 (519) 944-7748 (586) 755-8988 (586) 939-4216 (517) 373-2060 (313) 965-8252 (203) 629-1977 (212) 371-4318 (248) 377-0800 (989) 894-2232 (573) 751-7232 (212) 757-3990 (313) 792-2729 (216) 831-9467 (302) 651-3001 (248) 641-9921

DETR_106443.1

DETR_106443.1