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

THIRD INTERIM FEE APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS FORENSIC ACCOUNTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 Name of Applicant: Authorized to Provide Professional Services to: Date of Assumption of Executory Contract with Ernst & Young LLP: Date of Entry of Order Authorizing Assumption of Engagement Letter with Ernst & Young LLP: Interim Fee Period for Which Compensation and Reimbursement is Sought: Amount of Compensation Requested: Ernst & Young LLP Debtors September 12, 2005 Order Entered on September 12, 2005 (Docket No. 1145) May 1, 2006 through August 31, 2006 $ 732,124.00

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 0555949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 0555952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

0W[;&*1

0555927061017000000000001

!o

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

$ 94,310.00 $ 826,434.00 Third Interim Fee Application $ 358.45

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

THIRD INTERIM FEE APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS FORENSIC ACCOUNTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 In accordance with the Courts Administrative Order, Pursuant to Section 331 of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), Establishing Procedures for Monthly Compensation and Reimbursement of Expenses for Professionals and Official Committee Members [Docket No. 290] (the Interim Compensation Order), Ernst & Young

LLP (E&Y), hereby submits its Third Interim Fee Application (the Application) for the Interim Fee Period commencing May 1, 2006 and concluding August 31, 2006 (the

2 The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

K&E 10731880.16

Compensation Period). E&Y seeks interim approval and allowance, pursuant to Section 331 of the Bankruptcy Code, of the full amount of the fees and expenses incurred by E&Y on behalf of Debtors during the Compensation Period, and authorization for the Debtors to pay the remaining 20% of such requested fees, which was withheld following the Applicants related Monthly Fee Statements (defined below). In support of its Application, E&Y respectfully represents as follows: 1. E&Y makes this Application pursuant to the following: (a) sections 330 and 331

of the Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), (b) Rule 2016 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules), Rules 2016-1 and 9014-1 of the Local Rules for the United States Bankruptcy Court, Eastern District of Michigan (the Local Rules), (c) the Assumption Order (defined below) relating to the Debtors agreement with E&Y, and (d) the Interim Compensation Order. 2. Pursuant to the Interim Compensation Order, professionals retained in the Case

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

The following chart summarizes the amount of fees and expenses billed and received by E&Y during the Compensation Period.

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

Fees May 1, 2006 - May 31, 2006 Paid Outstanding Balance June 1, 2006 - June 30, 2006 Paid Outstanding Balance July 1, 2006 - July 31, 2006 Paid Outstanding Balance August 1, 2006 - August 31, 2006 Paid Outstanding Balance Total May 1, 2006 - August 31, 2006 Total Paid Total Outstanding $ 226,641.00 (181,313.00) 45,328.00 235,285.00 (188,228.00) 47,057.00 92,113.00 (73,690.00) 18,423.00 178,086.00 178,086.00 $

Expenses 26,109.00 (26,109.00) 32,148.00 (32,148.00) 13,945.00 (13,945.00) 22,108.00 22,108.00 $

Total 252,750.00 (207,422.00) 45,328.00 267,433.00 (220,376.00) 47,057.00 106,057.00 (87,635.00) 18,422.00 200,194.00 200,194.00

732,124.00 (443,231.00) $ 288,893.00

94,310.00 (72,202.00) $ 22,108.00

826,434.00 (515,433.00) $ 311,001.00

4.

Pursuant to the aforementioned Monthly Fee Statements, E&Y has received 80%

of its fees totaling $443,231.00, and 100% of its expenses totaling $72,202.00 for the Monthly Fee Statements for the three periods ended July 30, 2006 during the Compensation Period. On September 28, 2006, E&Y has also served its Monthly Fee Statement for the period from August 1, 2006 through August 31, 2006, the entire balance of which remains unpaid. Background 5. 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). 6. 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). 7. The Debtors and their non-debtor affiliates are leading global suppliers of

automotive components, systems and modules to all of the worlds largest vehicle manufacturers, including DaimlerChrysler AG, Ford Motor Company, General Motors Corporation, Honda Motor Company, Inc., Nissan Motor Company Unlimited, Porsche Cars GB, Renault Crateur DAutomobiles, Toyota SA and Volkswagen AG. Assumption of the Debtors Engagement Letter with E&Y 8. On or about March 17, 2005, Collins & Aikman Corporation (C&A) publicly

announced that during the course of finalizing its financial statements for its fiscal year ended December 31, 2004, it had identified certain accounting for supplier rebates that led to premature or inappropriate revenue recognition, or that was inconsistent with relevant accounting standards and C&As policies and practices. C&A further announced that it had initiated an internal review of these matters and that it expected that certain restatements of its financial results would be required. 9. On or about March 24, 2005, C&A publicly disclosed that the audit committee of

its board of directors (the Audit Committee) had determined to conduct an independent investigation into these matters (the Rebate Investigation). C&A further disclosed, on or about March 24, 2005, that the Audit Committee had retained Davis Polk & Wardwell (DPW) as independent counsel to assist it in the Rebate Investigation. DPW had, in turn, with the approval of the Audit Committee, retained E&Y, pursuant an agreement dated March 30, 2005, by and among C&A, DPW, and E&Y (the Letter Agreement), to provide forensic accounting services

in connection with the Rebate Investigation. While DPW was engaged by the Audit Committee and the non-management directors of C&A (the Independent Directors), not C&A as a whole, and E&Y had been retained directly by DPW, each of their fees and expenses relating to this representation were to be paid by C&A, pursuant to the terms of the Letter Agreement in the case of E&Y. 10. On or about May 12, 2005, C&A announced, among other things, that the scope

of the Rebate Investigation would include C&As forecasts for the first quarter of 2005 and related matters, as well as other matters that have arisen in the course of the Rebate Investigation. 11. By this Courts order dated September 12, 2005 (the Assumption Order), the

Debtors were authorized to assume their prepetition Letter Agreement with E&Y. A copy of the Assumption Order is attached hereto as Exhibit A. The Assumption Order authorizes the Debtors to compensate E&Y at E&Ys hourly rates charged for services of this type, and to reimburse E&Y for E&Ys actual and necessary out-of-pocket expenses incurred, subject to E&Ys adherence with the Interim Compensation Order. 12. This is the third interim fee application that E&Y has submitted in these E&Y has served four related Monthly Fee Statements (collectively, the

chapter 11 cases.

Monthly Fee Statements) on the United States Trustee, counsel to the Committee, counsel to the prepetition secured lenders and counsel to the postpetition secured lenders during this Compensation Period: a) Monthly Fee Statement for the period May 1, 2006 through May 31, 2006; b) Monthly Fee Statement for the period June 1, 2006 through June 30, 2006; c) Monthly Fee Statement for the period July 1, 2006 through July 31, 2006; and d) Monthly Fee Statement for the period August 1, 2006 through August 31, 2006.

13.

As of the date hereof, E&Y has received $515,433.00 from the Debtors for fees

and expenses incurred by E&Y from May 1, 2006 through July 31, 2006. This represents 80% of the fees and 100% of the expenses originally incurred and submitted by E&Y in those Monthly Fee Statements. In addition, E&Y served its Monthly Fee Statement for August on September 28, 2006, of which the entire balance remains unpaid totaling $200,194.00. Reasonable and Necessary Services Rendered by Ernst & Young LLP 14. The following is a summary of the significant professional services rendered by

E&Y during the Compensation period. Attached hereto as Exhibit B is a summary of the hours billed and fees incurred by E&Y during the Compensation Period. 15. During the Compensation Period, E&Y continued to work closely with Davis

Polk & Wardwell (DPW) in their quest to determine the facts surrounding, the extent of and cause of any accounting or other financial irregularities within the scope of the Rebate Investigation. E&Y has participated in interviews conducted by DPW of current and former C&A personnel in order, among other things, to gain an understanding of how multiple transactions were structured and how properly to account for them. E&Y has reviewed financial documents relating to hundreds of accounting transactions (including accounting journal entries made at the plant level and transaction agreements) to develop an understanding of these transactions and determine whether they were accounted for properly. 16. On the information technology side of the Rebate Investigation, E&Y has been

equally engaged. By way of example, E&Y has conducted the retrieval and archival of a significant amount of electronic information, including e-mail and other documents. During the Compensation Period, E&Y has processed over 1,200,000 e-mails and user document files. 17. The ultimate goal of E&Y and DPW is to provide their findings to the Audit

Committee, C&As auditors and certain government regulators to enable C&A to both generate

accurate financial information to support business decisions and to obtain financial statements certified by an independent auditor. The findings of the Rebate Investigation are also likely to serve as the basis for the implementation of remedial measures and preventative practices and procedures. 18. The rates charged during this engagement are E&Ys hourly rates for services of

the type provided during the Compensation Period. Based on these rates and the services performed by each individual, the total reasonable value of services rendered during the Compensation Period is $732,124.00. E&Y professionals expended a total of 2042.5 hours working on the Rebate Investigation during the Compensation Period. In accordance with the factors enumerated in Section 330 of the Bankruptcy Code, the amount of fees requested is fair and reasonable given: (a) the complexity of the chapter 11 cases; (b) the time expended; (c) the nature and extent of the services rendered; (d) the value of such services; and (e) the costs of comparable services other than in a case under the Bankruptcy Code. See, e.g., In re Moss, 320 B.R. 143, 156-57 (Bankr. E.D. Mich. 2005); In re Ray, 314 B.R. 643, 662-63 (Bankr. M.D. Tenn. 2004); In re Chary, 201 B.R. 783, 787-88 (Bankr. W.D. Tenn. 1996). 19. Further, the attached Exhibit C: (a) identifies the individuals who rendered

services; (b) describes each activity or service that each individual performed; and (c) states the number of hours (in increments of one-tenth of an hour) spent by each individual providing the services. 20. The attached Exhibit E: (a) identifies the individuals that incurred expenses; and

(b) describes each expense incurred. 21. Local Rule 2016 requires accounting firms to include biographical information for The attached Exhibit D includes brief

accountants billing fees during a chapter 11 case.

biographical profiles of E&Y professionals who provided services during the Compensation Period. Prior Fee Awards During Pendency of Debtors Cases 22. During the pendency of the Debtors bankruptcy cases, E&Y 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 E&Y, 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, from time to time, 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. 23. E&Y has submitted the following Monthly Fee Statements and Interim Fee

Applications, and received payments thereon, as of the date of this Interim Fee Application:

Fee Application Date 4 10/20/05 11/25/05 12/20/05 01/17/06 01/26/06 02/17/06 03/16/06 04/11/06 05/23/06 06/08/06 06/08/06 07/28/06 08/31/06 09/28/06 10/13/06

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

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

Approved Fees 6 n/a n/a n/a n/a $1,143,063.00 n/a n/a n/a n/a $1,202,042.00 n/a n/a n/a n/a n/a

Requested Expenses $ 30,700.00 $ 62,936.00 $ 61,319.00 $ 51,395.00 $ 206,350.00 $ 53,727.00 $ 59,742.00 $ 77,125.00 $ 18,353.00 $ 208,947.00 $ 26,109.00 $ 32,148.00 $ 13,945.00 $ 22,108.00 $ 94,310.00

Approved Expenses 5 n/a n/a n/a n/a $206,350.00 n/a n/a n/a n/a $208,947.00 n/a n/a n/a n/a n/a

Amount Received to Date $ 164,596.00 $ 340,986.40 $ 330,618.20 $ 284,600.60 $1,349,413.00 $ 294,805.40 $ 324,694.80 $ 413,734.60 $ 137,345.80 $1,410,989.00 $ 207,421.80 $ 220,376.00 $ 87,635.40 $ .00

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

$ 1,143,063.00 $ $ $ $ 241,078.40 264,952.80 336,609.60 118,992.80

$ 1,202,042.00 $ $ $ $ $ 181,312.80 188,228.00 73,690.40 142,468.80 732,124.00

$ 515,433.00

___________________________________________________________ 4 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. 5 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. 6 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. 7 Note that fees and expenses in an Interim Fee Application are simply the sum of the fees (plus the 20% fee holdback) and expenses in the Monthly Fee Statements for the same period. If the Court allows the fees and expenses in an Interim Fee Application, only those amounts for which payment has not been received in connection with a Monthly Fee Statement are actually due and payable.

Representations 24. This Application is E&Ys third interim fee application pursuant to the Interim

Compensation Order, covering the period from May 1, 2006 through August 31, 2006. Although every effort has been made to include all fees and expenses incurred during the Compensation Period, some fees and expenses incurred during the Compensation Period might not be included in this Application due to delays caused by accounting and processing procedures. E&Y

reserves the right to make further application to the Court for allowance of fees and expenses not included herein. As to fees and expenses incurred after August 31, 2006, E&Y will include such amounts in future fee statements and applications. 25. The total time spent by E&Y during the period covered by this Interim Fee

Application was 2042.5 hours, which represents fees of $732,124.00. The average hourly rate for the services rendered is approximately $358.45. 26. E&Y has incurred out-of-pocket expenses in the amount of $94,310.00. A

summary of out-of-pocket expenses and an itemized list of each disbursement made is attached within Exhibit E. 27. In summary, by this Application, E&Y requests approval of the full amount of the

fees and expenses requested in its Monthly Fee Statements during the Compensation Period. E&Y seeks approval and authorization for the Debtors to pay the remaining 20% of such requested fees, totaling $110,808.00 for the three Monthly Fee Statements for the periods ended May 31, 2006, June 30, 2006, and July 31, 2006, respectively. In addition, E&Y seeks approval and authorization for the Debtors to pay the full amount of unpaid fees ($178,086) and expenses ($22,108.00) requested in its Monthly Fee Statement for the period ended August 31, 2006 totaling $200,194.00.

10

28.

E&Y respectfully submits that the services for which it seeks compensation in the

Application were necessary and in the best interest of the Debtors reorganization efforts. E&Y further submits that the compensation requested herein is reasonable in light of the nature, extent, and value of such services to the Debtors, their estates, and all parties in interest. Finally, the services rendered in these cases by E&Y were consistently performed in a timely manner commensurate with the complexity, importance, and nature of the issues involved. WHEREFORE, E&Y respectfully requests the entry of an order, substantially in the form annexed hereto, (a) allowing as an administrative expense claim for E&Y compensation and reimbursement of its fees and expenses incurred during the Compensation Period, (b) authorizing and directing payment of such amounts which remain unpaid during the Compensation Period totaling $311,001.00, and (c) granting such other and further relief as is just and proper. Dated: October 13, 2006 ERNST & YOUNG LLP

William E. Stewart 101 West Big Beaver, Suite 1200 Troy Michigan 48084

11

EXHIBIT A

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

NOTICE AND OPPORTUNITY TO RESPOND TO THE THIRD INTERIM FEE APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR SERVICES RENDERED AS FORENSIC ACCOUNTANTS TO THE DEBTORS FOR THE PERIOD MAY 1, 2006 THROUGH AUGUST 31, 2006 PLEASE TAKE NOTICE THAT the above-captioned debtors (the Debtors) have filed the Second Interim Fee Application of Ernst & Young LLP for Compensation and Reimbursement of Expenses for Services Rendered as Forensic Accountants to the Debtors for the Period May 1, 2006 through August 31, 2006 (the Application) on behalf of

Ernst & Young LLP (E&Y), pursuant to the Administrative Order Establishing Procedures for

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

K&E 11417379.2

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 November 6, 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 November 6, 2006 at 4:00 p.m. prevailing Eastern Time, 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 11417379.2

William Stewart Ernst & Young LLP 101 West Big Beaver, Suite 1200 Troy, Michigan 48084 PLEASE TAKE FURTHER NOTICE THAT if no responses to the Application are timely filed and served, the Court may grant the Application and enter the order without a hearing as set forth in Rule 2016-3 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Dated: October 17, 2006 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

3
K&E 11417379.2

CERTIFICATE OF SERVICE I, Marc Carmel, an attorney, certify that on the 17th day of October, 2006, I caused to be served, by e-mail and by overnight delivery, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Third Interim Fee Application of Ernst & Young, LLP for Compensation and Reimbursement of Expenses for Services Rendered as Forensic Accounts to the Debtors for the Period May 1, 2006 through August 31, 2006.

Dated: October 17, 2006 /s/ Marc J. Carmel Marc J. Carmel

K&E 11186088.4

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EXHIBIT B

EXHIBIT B Collins & Aikman Schedule of Hours of Services and Hourly Rate

5/1/06-5/31/06 Professional (last, first) Stewart, William Schwarz, Eric Quealy, Daniel Wetmore, David Anderson, Douglas Carlson, Mark Walden, Vincent Leiter, John Rogers, David Sems, David Sems, David Lary, James Jankiraman, Pavan Rischer, Roderick Swain, Patrick Carfagna, Mike Kistler, David Byrd, Michael Bouiti, William Kim, Jay Kistler, David Lakner, Eric Lambert, David Jain, Shailesh Ponte, Jessica Quisenberry, Bryan Rees, Charles Sanghvi, Maia Ward, Harrison Albert Manik, Helga Blackmore, Erin Total Hours and Fees Title Partner Partner Partner Executive Director Senior Manager Senior Manager Senior Manager Manager Manager Manager Manager Senior Senior Senior Senior Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Staff Associate Intern Rate 785 785 735 735 625 625 625 495 495 625 495 355 340 340 340 315 315 315 295 315 315 295 295 295 295 295 295 295 315 395 120 Hours 2.0 2.5 9.9 14.5 12.1 145.5 6.8 3.0 12.4 192.6 2.5 3.7 5.5 215.2 33.2 661.4 $ Fees 1,570 1,838 6,188 9,063 7,563 51,653 2,312 1,020 4,216 56,817 788 1,092 1,623 67,788 13,114 -

6/1/06-6/30/06 Hours 17.0 0.5 2.3 1.3 58.2 6.7 6.2 147.0 7.0 10.3 4.5 28.5 166.3 46.9 92.2 36.4 5.3 636.6 $ Fees 13,345 393 1,691 813 36,375 4,188 3,069 52,185 2,380 3,502 1,418 8,978 49,059 13,836 29,043 14,378 636

7/1/06-7/30/06 Hours 4.0 5.9 33.8 2.7 1.5 14.0 30.1 50.1 11.5 11.7 12.8 40.1 11.1 229.3 $ Fees 3,140 3,688 21,125 1,337 743 8,750 10,686 14,780 3,623 3,452 3,776 12,632 4,385 92,113

8/1/06-8/31/06 Hours 2.0 3.0 0.5 20.4 16.5 2.5 0.4 101.5 0.3 7.5 1.0 137.3 13.3 6.6 38.9 2.0 1.3 3.0 3.5 140.9 12.8 515.2 $ Fees 1,570 2,205 368 12,750 10,313 1,238 198 36,033 102 2,550 315 40,504 4,190 1,947 11,476 590 384 885 1,033 44,384 5,056 Hours 25.0 0.5 3.0 5.3 37.5 123.0 18.8 11.4 1.5 14.0 0.4 424.1 7.1 17.5 22.7 4.5 28.5 1.0 546.3 24.8 2.5 18.3 102.3 5.5 2.0 1.3 3.0 3.5 488.4 93.5 5.3 2,042.5

Total Fees $ 19,625 393 2,205 3,896 23,438 76,875 11,750 5,643 743 8,750 198 150,556 2,414 5,950 7,718 1,418 8,978 315 161,159 7,812 788 5,399 30,179 1,623 590 384 885 1,033 153,846 36,933 636 732,125

$ 226,641

$ 235,285

$ 178,086

EXHIBIT C

EXHIBIT D

EXHIBIT D PROFESSIONAL BIOGRAPHIES ERNST & YOUNG LLP BANKRUPTCY AND WORKOUT SECTION

WILLIAM STEWART, Mr. Stewart is a Partner in Ernst & Youngs Fraud Investigation & Dispute Services practice with over 25 years experience in auditing multinational, publicly-traded companies and over three years experience in litigation, fraud investigation, forensic accounting, economic damages analysis and other advisory services. Mr. Stewarts 25 years of experience as an audit partner and service provider to multi-national public and middle-market private clients in a variety of industries, include manufacturing, automotive, retail, distribution, and professional services companies. He has partnered many litigation advisory engagements including forensic investigations, calculation and analysis of damages, mergers & acquisitions, purchase price disputes, due diligence analysis, valuations and appraisals, contract dispute resolution, and arbitrations. ERIC SCHWARZ, Mr. Schwarz is an Executive Director in Ernst & Young's Fraud Investigation and Dispute Services (FIDS) Practice and is the National Director of Legal Technology Services. As one of the pioneers in the field of computer forensics and electronic discovery, Mr Schwarz has over a decade of experience in the field and is a nationally recognized expert on computer forensics and electronic discovery. He has led both national and international forensic and litigation engagements and has been qualified and has testified as an expert in computer forensic science. DANIEL QUEALY, Mr. Quealy is an Executive Director and leads the computer forensics and data analysis group within Ernst & Youngs Fraud Investigation & Dispute Services practice. He has 20 years experience in leading technical investigations for Fortune 500 global companies. He has significant international experience and established a technical investigative service for Ernst & Young in Europe. Mr. Quealy co-authored Computer Fraud for Cavendish Books, is a former instructor at DePaul Universitys Web commerce program and past president of the High Technology Crime Investigations Association (HTCIA). RUBY SHARMA, Ms. Sharma is a Partner in Ernst & Youngs Fraud Investigation & Dispute Services practice. Ms. Sharmas experience has generally included analysis of financial, economic and accounting issues in internal investigations, discovery and pre-trial analysis, deposition preparation and assistance in arbitrations. She has extensive experience in investigative and forensic accounting in areas such as: Internal corporate investigations, white collar fraud, damage assessment, accounting and financial issues as well as contract disputes, including inventory, contract accounting and pricing, purchase price disputes along with financial statement accounting practices and procedures. Additionally, she has experience in internal control systems assessment.

DAVID WETMORE, Mr. Wetmore is an Executive Director at Ernst & Young and is the national leader for Discovery Services, where he provides clients with a broad range of advisory and discovery management services. He has over 20 years experience delivering operations, and technology solutions to Fortune 500 legal departments and law firms. His practice focuses on electronic discovery, discovery response planning, design and implementation of legal holds, and related records and legal department management solutions. Mr. Wetmore has led the development of strategy and business requirements for a variety of Office of General Counsel projects, and provides records and discovery management services to clients across industries. DOUGLAS ANDERSON, Mr. Anderson is a Senior Manager in Ernst & Young's Legal Technology Services practice in the Atlanta office. He joined the firm in May 2005 after spending five years as the National Practice leader of the Computer Forensics practice at another Big Four accounting firm where he led a practice that provided a variety of computer forensics and other technical support to large scale investigations and litigation matters. He specializes in providing investigative and advisory services for electronic discovery planning and response, computer related frauds, computer network intrusions, as well as forensic digital evidence recovery and analysis services to support litigation and investigations. He also provides training and integrated policy development services regarding effective response to computer-related litigation support matters and computer crimes. Mr. Anderson has been certified as an expert witness in federal court. MARK CARLSON, Mr. Carlson is a Senior Manager in Ernst & Youngs Fraud Investigation & Dispute Services practice with over eleven years experience providing accounting and auditing expertise to a variety of multinational public and privately held companies in various industries including retail, distribution, manufacturing, high technology and health care. Mr. Carlson has assisted top tier law firms in the conduct of independent accounting investigations. Some of the subjects on which Mr. Carlson has provided expertise include accounting malpractice, fraud, post merger and acquisition disputes, and damages assessments. VINCENT WALDEN, Mr. Walden is a Senior Manager in the Investigative & Dispute Services practice of Ernst & Young, specializing in legal technology and electronic discovery services. Mr. Walden has over ten years of dispute advisory and legal technology experience, particularly in the electronic discovery industry. His primary focus is the technologies and services offered by Ernst & Youngs Global Electronic File Review (GEFRi) system designed to handle the information management and electronic file processing needs for large scale, document management, complex litigation and investigative matters. Prior to joining Ernst & Young, Mr. Walden spent five years specializing in litigation technology supporting investigative and legal matters.

JOHN LEITER, Mr. Leiter joined Ernst & Young LLP in May of 1999 and currently serves as a Manager in the Fraud Investigation & Dispute Services practice. He has financial audit experience in various industries, including health care, manufacturing, distribution, and software. Additionally, Mr. Leiter has experience in economic and financial advisory roles, serving both public and privately-held companies. Some of the subjects on which he has provided advice include bankruptcy, fraud and embezzlements, arbitration, and post-merger and acquisition disputes. DAVID ROGERS, Mr. Rogers, a Manager in the Ernst & Young Legal Technology Services practice, is an information technology professional with extensive experience in providing solutions to complex business problems. He has concentrated primarily in the litigation consulting area with emphasis on computer forensics and electronic discovery. Mr. Rogers has developed significant skills with respect to computer forensic investigations using multiple tools and methods to process evidence. DAVID SEMS, Mr. Sems is a Manager with Ernst & Youngs Fraud Investigation & Dispute Services practice, where he specializes in forensic investigations. He has over ten years experience in the information systems field, is a CPA, and a Certified Information Technology Professional (CITP). His experience in microcomputer systems technology, combined with an educational background in accounting, allows him to add value to clients by understanding both the technological and business issues of anti-corruption, corporate, information security and data analysis investigations. He has experience working on large data intensive analysis projects, has a comprehensive knowledge of data acquisition and manipulation related to forensics, data analysis investigations and litigation. JAMES LARY, Mr. Lary is a Senior in Ernst & Youngs Fraud Investigation & Dispute Services practice. He joined the firm as an experienced hire in December 2004. Mr. Larys career experience has been primarily in the technical consulting field specializing in software applications and data analysis. Since joining the firm he has been an application specialist for Ernst & Youngs electronic discovery data processing software. ANDRES ANTUNEZ, Mr. Antunez is a Senior in the Legal Technology Services group of Ernst & Youngs Fraud Investigation & Dispute Services practice and joined the firm as an experienced hire in April 2000. He received a BBA degree in Management Information Systems from West Texas A&M University and his MBA from The University of Dallas in Information Technology Management. Mr. Antunez has experience in computer forensic imaging and data preservation, network infrastructure design and support, SQL server, and electronic discovery processing.

EMMA FARNSWORTH, Ms. Farnsworth joined Ernst & Young's Australian practice in March of 2001. Ms. Farnsworth is a Senior in Ernst & Youngs Fraud Investigation & Dispute Services practice where she specializes in Forensic Accounting, and Fraud Investigations. She has experience in financial audit as well as litigation support in a number of industries including financial services, manufacturing, education and agriculture. She is a qualified Chartered Accountant in Australia and an associate member of the association of Certified Fraud Examiners. SHEILA FLANAGAN, Ms. Flanagan joined Ernst & Young LLP in 2003 and is a Senior in Ernst & Young's Fraud Investigation & Dispute Services practice. She has financial audit experience in various industries including manufacturing, electronics, and pharmaceutical. Ms. Flanagan received her MBA from Central Michigan University in 2003. PAVAN JANKIRAMAN, Mr. Jankiraman is a Staff in Ernst & Youngs Legal Technology Services practice. He has experience in program development and implementation. Mr. Jankiraman received his MS in Computer Science and Systems Analysis from Miami University. ALEXIS MADISON, Ms. Madison joined Ernst & Young in October of 2002. She has auditing experience in both the public and private sectors, including the retail and consumer products, technology, communications and entertainment industries. Ms. Madison received her BSBA degree with a major in Accounting from Bucknell University in Lewisburg, PA. RODERICK RISCHER, Mr. Rischer is a Senior in Ernst & Young's Fraud Investigation & Dispute Services practice. Mr. Rischer received a BS degree in Information Systems from The University of Texas at Arlington. His experience is primarily in the IT field specializing in desktop, network infrastructure and server support. LEANNE ROYAL, Ms. Royal joined Ernst & Young in August of 2002 and is a Senior in the Fraud Investigation & Dispute Services practice. Since that time, she has worked on complex lost profit and breach of contract disputes, economic damages, forensic accounting investigations, bankruptcy matters, and insurance claim disputes. Ms. Royal has passed the CPA examination and is currently applying for licensure in the state of Ohio. BRIAN SEVCHEK, Mr. Sevchek joined Ernst & Young in May of 2001. He is a senior in the Fraud Investigation & Dispute Services practice, where he has worked on fraud and forensic accounting investigations, economic damage analyses and contract disputes. Mr. Sevchek received his MBA from John Carroll University and is a CPA in the State of Ohio, as well as a Certified Fraud Examiner.

PATRICK SWAIN, Mr. Swain joined Ernst & Young in October of 2005 and currently serves as a Senior in the Legal Technology Services group of the Fraud Investigation & Dispute Advisory Services practice. He has information technology experience in various industries including telecommunications, energy, and retail. Since joining Ernst & Young Mr. Swain has worked on several engagements and has gained experience in the legal technology arena specifically in the areas of computer imaging, GEFRI processing, and data preservation procedures. Mr. Swain also holds a PMP (Project Management Professional) designation. RANJANA RAMCHANDRAN, Ms. Ramchandran is a Senior in Ernst & Youngs Fraud Investigation & Dispute Services practice. She joined the firm in July 2004 after working in the audit practice of another Big Four accounting firm. Ms. Ramchandran has passed the CPA examination and is currently applying for licensure in New York State. KYLE ANDREAS, Mr. Andreas is a Staff in the Legal Technology Services group of Ernst & Youngs Fraud Investigation & Dispute Services practice. He joined the firm in June 2005 after graduating from The University of Texas at Austin with a BBA degree and a major in Management Information Systems. Since joining the firm, Mr. Andreas has worked on several large engagements and has gained experience in computer forensics, specifically SQL server, computer imaging, and GEFRi processing. WILLIAM BOUITI, Mr. Bouiti is a Staff in the Legal Technology Services group in Ernst & Youngs Fraud Investigation & Dispute Services practice. He joined the firm in January 2006 after graduating from The University of Oklahoma at Norman with a BBA degree and a major in Management Information Systems. Since joining the firm, Mr. Bouiti has worked on several large engagements and has gained experience in computer forensics, specifically SQL server, computer imaging, and GEFRi processing. MICHAEL BYRD, Mr. Byrd is a staff in Ernst & Young's Fraud Investigation & Dispute Services practice and a member of the Legal Technology Services group. He joined the firm in October, 2005. Since joining the firm he has worked extensively with the GEFRi product, including SQL, evidence processing, and end user support, and records retention/data preservation policy matters. Mr. Byrd has two years prior experience as a software engineer, he has an MBA from the University of Texas-Austin, and has passed the CPA exam. MIKE CARFAGNA, Mr. Carfagna is a Staff in Ernst & Youngs Fraud Investigations & Dispute Services practice. Prior to joining the practice full-time in February 2004, Mr. Carfagna served as an intern in Ernst & Youngs Global Investigations and Dispute Advisory practice. Having received his Bachelor of Arts degree in Economics from Harvard University, Mr. Carfagna participated in Ernst & Youngs Your Master Plan program where he earned his Masters of Science in Accountancy from the University of Notre Dame. He has gained experience in fraud investigations and forensic accounting, including regulatory, government contracts, and financial and economic damages.

SHAILESH JAIN, Mr. Jain is a Staff in Ernst & Youngs Fraud Investigation & Dispute Services practice and a member of the Legal Technology Service group. He joined the firm in February 2006 after graduating from the University of Pennsylvania with a Masters in Telecommunication and Network Engineering. Since joining Ernst & Young, Mr. Jain has gained skills in forensic imaging, GEFRi processing, and advance skills in Microsoft SQL. DAVID KISTLER, Mr. Kistler is a Staff member within Ernst & Youngs Fraud Investigation & Dispute Services practice. He joined Ernst & Young in July of 2004 after graduating with a degree in Accountancy and a minor in Management Information Systems from Miami University. Mr. Kistler has experience in fraud and forensic accounting investigations. JAY KIM, Mr. Kim is a Staff in the Legal Technology Services (LTS) group of Ernst & Young. He specializes in computer forensics, database analysis and electronic data discovery. Since joining Ernst & Young in 2004, Mr. Kim has become proficient in designing and producing reports using various software and system applications. ERIC LAKNER, Mr. Lakner is a Staff in the Fraud Investigation & Dispute Services practice. He previously interned with Ernst & Young and joined the firm in June of 2006 after graduating from Miami University with his Masters of Accountancy. Mr. Lakner has gained experience in investigating issues relative to amortization, derivatives, valuation and compensation of executives, as well as the production and analysis of several thousand documents and e-mails. He has also provided assistance to counsel in understanding specific accounting issues. DAVID LAMBERT, Mr. Lambert is a Staff in Ernst & Youngs Fraud Investigation & Dispute Services practice. He joined the firm in January of 2006 after graduating from West Virginia University with a Masters of Professional Accountancy and a Graduate Certificate in Forensic Accounting and Fraud Investigation. Since joining the firm, Mr. Lambert has gained experience in economic damage estimates and fraud investigation techniques. JESSICA PONTE, Ms. Ponte is a Staff in the Fraud and Investigation & Dispute Services practice. She joined the firm in August 2006 after graduating from New York University with a BS in Accounting and Finance. BRYAN QUISENBERRY, Mr. Quisenberry is a Staff in the Fraud Investigation and Dispute Services practice of Ernst & Young. He was a previous intern with the practice and has gained experience in audit and fraud investigation techniques. Mr. Quisenberry joined Ernst & Young after graduating from Southern Methodist University with a Masters of Science in Accounting.

CHARLES REES, Mr. Rees is a Staff in Ernst & Youngs Fraud & Investigation & Dispute Services practice and a member of the Legal Technology Service group. He started his career in July of 2006 after graduating from Texas Tech University with a Bachelor of Business Administration in Management Information Systems (MIS). He has gained experience in forensic imaging, GEFRI processing and has advanced his skills in Microsoft SQL. MALA SANGHVI, Ms. Sanghvi joined Ernst & Young in August 2006 as a Staff after graduating from New York University. She is a member of the in the Fraud Investigation & Dispute Services practice. HARRISON WARD , Mr. Ward is a Staff in Ernst & Youngs Fraud Investigation & Dispute Services practice and a member of the Legal Technology Service group. He joined the firm in January 2005 after graduating from Texas Tech University with a Bachelor of Business Administration in Management Information Systems (MIS). Over the past year he has gained skills in forensic imaging, GEFRi processing, and advance skills in Microsoft SQL. HELGA MANIK, Ms. Manik is a Client Serving Associate in Ernst & Youngs Fraud Investigation & Dispute Services practice. She is a Certified Professional Secretary and has been in various key positions for over 30 years, including human resources, Accounting and Auditing Business Services and the National Quality and Risk Management group. Ms. Manik also served as the associate for one of our Cleveland offices most prestigious global accounts. ERIN BLACKMORE, Ms. Blackmore served as an intern with Ernst & Youngs Fraud Investigation & Dispute Services practice. Upon her graduation from Miami of Ohio in June of 2007, she will continue her career as a Staff at Ernst & Young in this practice. NOAH HORNSTROM, Mr. Hornstrom served as an intern with Ernst & Youngs Fraud Investigation & Dispute Services practice. Noah was an exchange student at Curtin University in Perth Western Australia and the Copenhagen Business School in Denmark. He is a graduate of Ohio State University. MICHELLE MANZOIAN, Ms. Manzoian served as an intern in the Fraud Investigation & Dispute Services practice of Ernst & Young. Michelle will graduate from John Carroll University in May of 2007.

EXHIBIT E