Sunteți pe pagina 1din 26

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): July 12, 2007 at 9:30 a.m. Objection Deadline: July 5, 2007 at 4:00 p.m.

DEBTORS MOTION FOR THE ENTRY OF AN ORDER APPROVING THE SETTLEMENT AGREEMENT BETWEEN THE DEBTORS AND GENERAL ELECTRIC CAPITAL CORPORATION The above-captioned debtors (collectively, the Debtors) hereby move the Court (this Motion) for the entry of an order, substantially in the form of Exhibit A, approving the settlement agreement (the Settlement Agreement) between certain of the Debtors and their non-Debtor affiliates (collectively, Collins & Aikman) and General Electric Capital Corporation and certain of

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 11668650.13

0W[;'&2

0555927070618000000000008

(\

its affiliates (collectively, GECC).2 In support of this Motion, the Debtors respectfully state as follows: 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 bases for the relief requested herein are section 363(b) of the Bankruptcy Code,

11 U.S.C. 101-1330 (the Bankruptcy Code), and Rule 9019(a) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules). 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. 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). GECC Dispute Involving the Financing Arrangements 6. On August 7, 2001, December 20, 2001 and June 25, 2004, Collins & Aikman

Products Co. entered into agreements with GECC (the Products Leases) relating to thousands of pieces of equipment (collectively, the MLA Equipment). On April 19, 2006, the Debtors filed a

Contemporaneously with the filing of this Motion, the Debtors have filed an ex parte motion requesting that the Settlement Agreement be filed under seal and remain confidential as set forth in such motion and ordering that future Court-filed documents that refer to the Settlement Agreement be filed under seal due to the sensitive commercial information contained in the Settlement Agreement.

2
K&E 11668650.13

complaint against GECC seeking to, among other things, recharacterize the Products Leases from operating leases to financing arrangements (Adv. Proc. No. 06-04573) (the Litigation). 7. In the absence of a settlement of the Litigation or final judicial determination to the

contrary, GECC will continue to allege that (a) GECC has rights in the MLA Equipment and (b) the Debtors owe outstanding amounts to GECC on account of obligations that have been incurred and will be incurred that prevent the Debtors from maximizing the value of the Debtors assets. Moreover, if the Bankruptcy Court were to rule on the Litigation, the result could be significant administrative expense or secured claims related to the MLA Equipment under the Products Leases or otherwise. GECC Dispute Involving Hermosillo 8. On November 8, 2004, GE Capital de Mexico, S. de C.V. (GE Mexico), an affiliate

of General Electric Capital Corporation organized in Mexico, entered into numerous agreements with certain non-Debtor affiliates of the Debtors organized in Mexico

(collectively, C&A Mexico), pursuant to which GE Mexico and C&A Mexico entered into agreements related to the construction of an automotive parts facility in Hermosillo, Sonora, Mexico. C&A Mexico and GE Mexico dispute, among other things, (a) which of these agreements are the operative ones, (b) the extent to which C&A Mexico is in default under such agreements, (c) the amount due to GE Mexico under such agreements, (d) the parties rights under such agreements and (e) the proper characterization of the Hermosillo transaction (collectively, the

Hermosillo Dispute). The Settlement Agreement 9. The Debtors (in consultation with the agent for the Debtors prepetition senior,

secured lenders (the Agent)) and GECC have engaged in extensive arms-length negotiations throughout the chapter 11 cases to resolve the Litigation and the Hermosillo Dispute. As a result of 3
K&E 11668650.13

such negotiations, the Debtors (in consultation with the Agent) and GECC have agreed to enter into the Settlement Agreement, substantially in the form attached hereto as Exhibit B, to avoid the significant expense, delay and uncertain results of the Litigation and the Hermosillo Dispute and certain other issues related thereto. 10. things:3 a. The process by which Collins & Aikman will cooperate with GECC to market and dispose of the MLA Equipment and the amounts to be paid by Collins & Aikman, if any, on account of such disposition. GECC shall retain all prepetition and postpetition payments made by Collins & Aikman to GECC under the Products Leases and Collins & Aikman shall pay GECC an additional payment of $2.5 million on account of rent for the MLA Equipment, which amount is net of certain post-production costs of storing, maintaining, insuring, securing and selling the MLA Equipment. The formula for calculating the general prepetition unsecured claim of GECC if the proceeds GECC receives from the sale of the MLA Equipment is less than Collins & Aikmans total obligations under the Products Leases and the retention by (or payment to) Collins & Aikman if such obligations are paid in full. The process by which the Debtors will market and dispose of the assets that are the subject of the Hermosillo Dispute (the Hermosillo Assets) and the amounts to be paid by Collins & Aikman, if any, on account of such disposition. Monthly payments of $1.5 million to be paid by Collins & Aikman to GECC beginning (retroactively) as of March 1, 2007 through the date of the disposition of the Hermosillo Assets in accordance with the Settlement Agreement. Mutual releases and covenants not to sue with respect to the agreements that are addressed by the Settlement Agreement and the obligations thereunder. The dismissal of the Litigation. Additional provisions that are typical in agreements like the Settlement Agreement, including specified events of default and remedies in respect thereof. Under the terms of the Settlement Agreement, the parties have agreed to, among other

b.

c.

d.

e.

f. g. h.

The following summary of the Settlement Agreement is provided solely for the convenience of the Court and parties in interest. To the extent that there are any discrepancies between this summary and the Settlement Agreement, the terms and language of the Settlement Agreement shall govern.

4
K&E 11668650.13

Relief Requested 11. By this Motion, the Debtors respectfully request that the Court enter an order

approving the Settlement Agreement substantially in the form of Exhibit B (including the Stipulation of Dismissal substantially in the form of Exhibit A to the Settlement Agreement, dismissing the Litigation between the Debtors and GECC with prejudice). Basis for Relief 12. Bankruptcy Rule 9019(a) provides, in pertinent part, that [o]n motion by the [debtor

in possession] and after notice and a hearing, the court may approve a compromise or settlement. Section 363(b) allows a trustee or debtor in possession to use property of the estate other than in the ordinary course of business after appropriate notice and hearing. See 11 U.S.C. 363(b)(1). 13. Compromises are tools for expediting the administration of the case and reducing

administrative costs and are favored in bankruptcy. See Protective Comm. of Independent Stockholders of TMT Trailer Ferry, Inc. v. Anderson, 390 U.S. 414, 424 (1968) (In administering reorganization proceedings in an economic and practical matter it will often be wise to arrange the settlement of claims.); In re Fishell, 1995 WL 66622, at *2 (6th Cir. 1995); In re Haven, Inc., 2005 WL 927666, at *1 (6th Cir. B.A.P. 2005); In re Dow Corning Corp., 192 B.R. 415, 421 (AJS) (Bankr. E.D. Mich. 1996); see also Fogel v. Zell, 221 F.3d 955, 960 (7th Cir. 2000); In re Martin, 91 F.3d 389, 393 (3d Cir. 1996) (To minimize litigation and expedite the administration of a bankruptcy case, [c]ompromises are favored in bankruptcy.) (quoting 9 Collier on Bankruptcy 9019.03[1] (15th Ed. 1993)). Moreover, various courts have endorsed the use of

Bankruptcy Rule 9019 to resolve disputes. See, e.g., Bartel v. Bar Harbour Airways, Inc., 196 B.R. 268, 271 (S.D.N.Y. 1996); In re Check Reporting Service, Inc., 137 B.R. 653, 656 (Bankr. W.D. Mich. 1992); In re Miller, 148 B.R. 510, 516 (Bankr. N.D. Ill. 1992); In re Planned Systems, Inc., 82 B.R. 919, 921 (Bankr. S.D. Ohio 1988). 5
K&E 11668650.13

14.

Generally, a settlement should be approved if it is determined to be fair and equitable

and does not fall below the lowest level of reasonableness. See Bauer v. Commerce Union Bank, 859 F.2d 438, 441 (6th Cir. 1988); Dow Corning, 192 B.R. at 421; Haven, 2005 WL 927666, at *3. In determining whether a compromise satisfies this standard, courts ordinarily consider: (a) the probability of success in the litigation; (b) the difficulties, if any, to be encountered in the matter of collection; (c) the complexity and expense of the litigation involved; and (d) the paramount interest of creditors and proper deference to their reasonable views. See, e.g., In re Bard, 49 Fed. Appx. 528, 530 (6th Cir. 2002); In re Dow Corning Corp., 2003 WL 22218449, at *1 (DPH) (Bankr. E.D. Mich. 2003); In re Dalen, 259 B.R. 586, 611-13 (Bankr. W.D. Mich. 2001); In re Stinson, Inc., 221 B.R. 726, 732 (SWR) (Bankr. E.D. Mich. 1998). 15. The Settlement Agreement satisfies this standard. The Settlement Agreement

resolves all of the issues involved in the Litigation and the Hermosillo Dispute and certain other issues related thereto. Each of these issues, if left unresolved, undoubtedly could lead to costly and time-consuming litigation, the results of which are highly uncertain. In fact, without a settlement, the Litigation would proceed, which would cost significant amounts of money in fees for the Debtors advisors to prepare for trial. Moreover, the Litigation would only resolve some of the disputes between the Debtors and GECC and would do nothing to resolve the Hermosillo Dispute. Finally, the Debtors pursuit of a confirmed chapter 11 plan could be substantially delayed if the Litigation were to proceed, which would add significant costs and uncertainty to the cases and may jeopardize confirmation. 16. It is important for all parties involved in these chapter 11 cases that the issues central

to the Litigation are resolved. The Debtors and any successors will need to have a viable working relationship with GECC to maximize the value of (a) the MLA Equipment and the

6
K&E 11668650.13

Hermosillo Assets and (b) the Debtors other assets for the benefit of the Debtors estates and creditors. As such, there are significant benefits to the Debtors estates to consensually resolve the Litigation and the Hermosillo Dispute. 17. The Debtors believe that the Settlement Agreement provides the best opportunity to

maximize recoveries on the MLA Equipment and avoid the costly litigation that otherwise would continue in the absence of such a settlement. Without the Settlement Agreement, GECC may dispute the sale or other disposition of each piece of the MLA Equipment, which could jeopardize the Debtors recovery from sales of non-GECC equipment, whose value as a going concern depends on the Debtors ability to sell such equipment with the MLA Equipment.4 There would be a material dilution in the funds available for distribution to the Debtors creditor constituencies on account of legal fees, time and energy spent addressing the issues raised in any objections and potential negative consequences if such disputes were resolved in favor of GECC. 18. The Settlement Agreement also allows the Debtors to resolve consensually all

disputes with GECC related to the Hermosillo Assets. In the absence of such an agreement, GECC could dispute Collins & Aikmans ability to dispose of the Hermosillo Assets in a manner that maximizes the value of such assets (and the other assets of the Debtors and their non-Debtor affiliates at the Hermosillo facility) to the Debtors estates. Moreover, the costs that would be incurred to resolve the Hermosillo Dispute would be additional expenses that would dilute the recoveries to the Debtors creditors. The Settlement Agreement resolves these disputes and the heavy encumbrance such disputes would place upon the Debtors estates and creditors.

See, e.g., Objection of General Electric Capital Corporation to Debtors' Motion for the Entry of Orders Approving Bidding Procedures, Sale of Certain of the Assets of the Debtors Interior Plastics Group Free and Clear of Liens, Claims, Encumbrances and Interests and Related Relief [Docket No. 4468]; Objection of General Electric Capital Corporation to Notice of Sale of De Minimis Assets to S-Group Automotive, Ltd. Served on February 5, 2007 [Docket No. 4413]; Objection of General Electric Capital Corporation to Debtors Motion for Entry of an Order Authorizing Debtors to Sell or Abandon Certain Equipment in which General Electric Capital Corporation Asserts an Interest [Docket No. 2947].

7
K&E 11668650.13

19.

Section 363(b)(1) provides that [t]he trustee, after notice and a hearing, may use,

sell, or lease, other than in the ordinary course of business, property of the estate. 11 U.S.C. 363(b)(1). Courts within the Sixth Circuit have held that transactions should be approved under section 363 when they are supported by sound business judgment. See, e.g., Stephens Indus., Inc. v. McClung, 789 F.2d 386, 390 (6th Cir. 1986) (concluding that a court can authorize a sale of a Debtors assets when a sound business purpose dictates such action); In re Embrace Sys. Corp., 178 B.R. 112, 124 (Bankr. W.D. Mich. 1995); see also In re North American Royalties, Inc., 276 B.R. 860, 866 (Bankr. E.D. Tenn. 2002). 20. Here, the Debtors decision to enter into the Settlement Agreement is clearly an

exercise of their sound business judgment. In light of the vast amount of MLA Equipment within the Debtors possession, the marketing and selling of the Debtors assets if the Debtors were to remain involved in the Litigation would be extremely difficult because of the uncertainty regarding the effect of a judgment in the Litigation, the time and resources that the Debtors would need to dedicate to the Litigation and the potential negative effects of the results of such litigation. The same issues could arise with respect to the Hermosillo Dispute, which creates even greater uncertainty because the Hermosillo Dispute is not currently scheduled to be resolved through litigation and would, therefore, require a consensual resolution or a significant amount of delay if the Debtors were to pursue a judicial resolution. All of this could significantly affect the Debtors sales of assets and pending chapter 11 plan confirmation. 21. Accordingly, the Debtors respectfully assert that their decision to enter into the

Settlement Agreement is in the best interest of the Debtors estates and creditors and constitutes a sound exercise of their business judgment.

8
K&E 11668650.13

Notice 22. Notice of this Motion has been given to the Core Group, the 2002 List and GECC as

required by the Case Management Procedures.5 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 23. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 22 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

9
K&E 11668650.13

WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) authorizing the Debtors to enter into the Settlement Agreement and (b) granting such other and further relief as is just and proper. Dated: June 18, 2007 KIRKLAND & ELLIS LLP /s/ Marc J. Carmel Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

K&E 11668650.13

EXHIBIT A

K&E 11668650.13

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 APPROVING THE SETTLEMENT AGREEMENT BETWEEN THE DEBTORS AND GENERAL ELECTRIC CAPITAL CORPORATION Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order approving the settlement agreement (the Settlement Agreement) between the Debtors and General Electric Capital Corporation (GECC) [Docket No. ]; 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 the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding

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. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

K&E 11668650.13

pursuant to 28 U.S.C. 157(b)(2); 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. therein. 3. The Debtors are authorized to take all actions necessary to effectuate the relief The Motion is granted in its entirety. The Settlement Agreement is approved and the automatic stay is modified as set forth

granted pursuant to this Order in accordance with the Motion including taking all actions necessary to comply with the terms of the Settlement Agreement. 4. upon its entry. 5. The Court retains jurisdiction with respect to all matters arising from or related to the The terms and conditions of this Order shall be immediately effective and enforceable

implementation of this Order.

2
K&E 11668650.13

CERTIFICATE OF SERVICE I, Marc J. Carmel, an attorney, certify that on the 18th day of June, 2007, I caused to be served, by e-mail, facsimile 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 Debtors Motion for the Entry of an Order Approving the Settlement Agreement Between the Debtors and General Electric Capital Corporation (the Motion) and the Notice of Omnibus Hearing and Notice of the Motion and an Opportunity to Respond Thereto. Dated: June 18, 2007 /s/ Marc J. Carmel Marc J. Carmel

K&E 11668650.13

Served via Electronic Mail

CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Amalgamated Life Askounis & Borst PC Assistant Attorney General of Texas ATC Nymold Corporation Athens City Tax Collector Attorney for MDEQ Attorneys for Michigan DLEG UIA Autoliv ASP Inc Bailey & Cavalieri LLC Baker & Hostetler LLP Balch & Bingham LLP Barnes & Thornburg LLP Barnes & Thornburg LLP Barris Sott Denn & Driker PLLC Bartlett Hackett Feinberg Basell USA Inc Beadle Burket Sweet & Savage PLC

CREDITOR NOTICE NAME John Livingston John Fabor Judith Greenspan Esq Thomas V Askounis Esq E Stuart Phillips Sherry Epstein Mike Keith Celeste Gill Asst Attorney General Roland Hwang Asst Attorney General Eric R Swanson Esq & Anthony J Nellis Esq Adam J Biehl & Yvette A Cox Wendy J Gibson & Brian A Bash Eric T Ray John T Gregg Patrick E Mears C David Bargamian Leo J Gibson Frank F McGinn Scott Salerni Kevin M Smith

Benesch Friedlander Coplan & Aronoff LLP William E Schonberg & Stuart A Laven Jr Bernardi Ronayne & Glusac PC Rodney M. Glusac Bernstein Litowitz Berger & Grossman LLP Berry Moorman PC Berry Moorman PC Bird Svendsen Brothers Scheske & Pattison PC Borges & Associates LLC Bose McKinney & Evans LLP Bradley Arant Rose & White LLP Brendan G Best Brown Rudnick Berlack Israels LLP Bryan Clay Butzel Long PC Butzel Long PC Cahill Gordon & Reindel Cahill Gordon & Reindel Calhoun Di Ponio & Gaggos PLC Carlile Patchen & Murphy LLP Chambliss Bahner & Stophel PC Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer Clark Hill PLC Steven Singer & John Browne Dante Benedettini Esq James Murphy Esq Eric J Scheske Wanda Borges Esq Jeannette Eisan Hinshaw Jay R Bender

EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com jgreenspan@amalgamatedlife.com taskounis@askborst.com stuart.phillips@oag.state.tx.us sepstein@atc-lighting-plastics.com finance@cityofathens.com gillcr@michigan.gov hwangr@michigan.gov eric.swanson@autoliv.com tony.nellis@autoliv.com Yvette.Cox@baileycavalieri.com Adam.Biehl@baileycavalieri.com wgibson@bakerlaw.com eray@balch.com john.gregg@btlaw.com pmears@btlaw.com dbargamian@bsdd.com lgisbson@bsdd.com ffm@bostonbusinesslaw.com scott.salerni@basell.com ksmith@bbssplc.com wschonberg@bfca.com slaven@bfca.com rodg@brgpc.com steve@blbglaw.com johnb@blbglaw.com dante@berrymoorman.com murph@berrymoorman.com bsbs@charter.net borgeslawfirm@aol.com jhinshaw@boselaw.com jbender@bradleyarant.com bbest@dykema.com rstark@brownrudnick.com ssmith@brownrudnick.com bryan_clay@ham.honda.com sharkey@butzel.com osborne@butzel.com wilkins@butzel.com jschaffzin@cahill.com rusadi@cahill.com kcc@cdg-law.com lxf@cpmlaw.com bbailey@cbslawfirm.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us 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 Ncowdrey@corunna-mi.gov japplebaum@clarkhill.com

Robert Stark & Steven Smith

Daniel N Sharkey & Paula A Osborne Matthew E Wilkins Esq Jonathan A Schaffzin Robert Usadi Kevin C Calhoun Leon Friedberg Bruce C Bailey Barb Neal The Mator at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Bob Robles Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter E Todd Sable

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

Page 1 of 5

Served via Electronic Mail

CREDITOR NAME Cole Schotz Meisel Forman & Leonard PA Constellation NewEnergy Inc Crowell & Moring LLP Crowell & Moring LLP Cummings McClorey Davis & Acho PLC DaimlerChrysler DaimlerChrysler DaimlerChrysler Corporation Daniella Saltz Danning Gill Diamond & Kollitz LLP David H Freedman David Heller David Youngman Dennis C Roberts PLLC Dickinson Wright PLLC Dickinson Wright PLLC Dilworth Paxson LLP Dow Chemical Company Dow Chemical Company Duane Morris LLP DuPont Dworken & Bernstein Co LPA Dykema Gossett Rooks Pitts PLLC Earle I Erman Eastman & Smith Ltd Elias Meginnes Riffle & Seghetti PC Ellwood Group Inc Erin M Casey Erman Teicher Miller Zucker & Freedman PC Filardi Law Offices Foley & Lardner LLP Frank Gorman Gail Perry Garan Lucow Miller PC Garan Lucow Miller PC Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Gold Lange & Majoros PC Hal Novikoff Handwork & Kerscher LLP Heather Sullivan Hewlett Packard Co Hewlett Packard Co Howard & Howard Attorneys PC Hunton & Williams LLP Hyman Lippitt PC InterChez Logistics Systems Inc International Union UAW Jacob & Weingarten PC Jaffe Raitt Heuer & Weiss PC Jaffe Raitt Heuer & Weiss PC James A Plemmons James C Edwards Jenner & Block LLP Jim Clough Joe LaFleur Joe Saad John A Harris

CREDITOR NOTICE NAME Stuart Komrower & Mark Politan Catherine Barron Esq Joseph L Meadows Mark D Plevin K Kinsey

Kim R Kolb Esq George E Shulman

Dennis C Roberts Dawn R Copley Esq Michael C Hammer Anne Marie Kelley & Scott Freedman Kathleen Maxwell Lee H Sjoberg Brian W Bisignani Esq Bruce Tobiansky Howard S Rabb Esq Peter J Schmidt Matthew D Harper Brian J Meginnes & Janaki Nair Susan A Apel Esq

EMAIL skomrower@coleschotz.com mpolitan@coleschotz.com cathy.barron@constellation.com jmeadows@crowell.com mplevin@crowell.com kkinsey@cmda-law.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com krk4@dcx.com dsaltz@ford.com ges@dgdk.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com dcroberts@coxinet.net dcopley@dickinsonwright.com mchammer2@dickinsonwright.com sfreedman@dilworthlaw.com klmaxwell@dow.com LHSjoberg@dow.com bisignani@duanemorris.com bruce.d.tobiansky@usa.dupont.com abollas@dworkenlaw.com pschmidt@dykema.com eerman@ermanteicher.com mdharper@eastmansmith.com bmeginnes@emrslaw.com jnair@emrslaw.com sapel@elwd.com ecasey@stblaw.com jteicher@ermanteicher.com charles@filardi-law.com jo'neill@foley.com fgorman@honigman.com perry.gail@pbgc.com kblair@garanlucow.com rvozza@garanlucow.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com emajoros@glmpc.com sgold@glmpc.com dlehl@glmpc.com HSNovikoff@wlrk.com kerscher@aol.com hsullivan@unumprovident.com anne.kennelly@hp.com ken.higman@hp.com lgretchko@howardandhoward.com jburns@hunton.com bokeefe@hymanlippitt.com mchesnes@interchez.com nganatra@uaw.net rob@jacobweingarten.com aschehr@jaffelaw.com lrochkind@jaffelaw.com jplemmons@dickinson-wright.com jamesedwardslaw@peoplepc.com ppossinger@jenner.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com

Julie Teicher & Dianna Ruhlandt Charles J Filardi Judy A Oneill Esq

Kellie M Blair Esq Robert Vozza Esq Val Venable Elias T Majoros Stuart A Gold & Donna J Lehl Jeffrey M Kerscher Anne Marie Kennelly Ken Higman Lisa Gretchko John D Burns Brian D Okeefe Mark Chesnes Niraj R Ganatra Robert K Siegel Alicia S Schehr Louis P Rochkind

Paul V Possinger & Peter A Siddiqui

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

Page 2 of 5

Served via Electronic Mail

CREDITOR NAME John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kelley Drye & Warren LLP

CREDITOR NOTICE NAME

James S Carr Denver Edwards

EMAIL 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 jcarr@kelleydrye.com robert.bassel@kkue.com kim.stagg@nmm.nissan-usa.com Kimberly.Rodriguez@gt.com tah@kompc.com patrick.healy@lawdeb.com daniel.fisher@lawdeb.com stzouvelekas@lwtm.com lwalzer@angelogordon.com veronica.fennie@lfr.com dallas.bankruptcy@publicans.com houston_bankruptcy@publicans.com dolan@litchfieldcavo.com tim@litespeedpartners.com metkin@lowenstein.com ilevee@lowenstein.com vdagostino@lowenstein.com mcrosby@akingump.com jill.smith@macombcountymi.gov webmaster@misd.net mcarmel@kirkland.com mark.w.fischer@gm.com dhoopes@mayocrowe.com JRG@msblaw.com palucey@michaelbest.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov dmgbeachlaw@hawaii.rr.com Michael.Orourke@colaik.com mike.paslay@wallerlaw.com pborenstein@milesstockbridge.com fusco@millercanfield.com brucemiller@millercohen.com sarbt@millerjohnson.com tdunn@mindengross.com info@electionsquebec.qc.ca mied@dor.mo.gov jmorganroth@morganrothlaw.com maire@st-zotique.com rrios@munsch.com jbruinsma@mnds-pllc.com kschneider@niccausa.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com pbaylor@nutter.com rcolasuonno@orlaw.com ssoll@oshr.com phoffman@bofasecurities.com ksummers@psedlaw.com eagle.sara@pbgc.gov

Kemp Klein Umphrey Endelman & May PC Robert N Bassel Esq Kim Stagg Kimberly Davis Rodriguez Paul Magy Terrance Hiller Jr & Matthew Kupelian Ormond & Magy PC Thompson Law Debenture Trust Company of New York Patrick Healy & Daniel Fisher Leatherwood Walker Todd & Mann PC Seann Gray Tzouvelekas Leigh Walzer Levine Fricke Inc Linebarger Goggan Blair & Sampson LLP Linebarger Goggan Blair & Sampson LLP Litchfield Cavo LLP Litespeed Partners Lowenstein Sandler PC Lowenstein Sandler PC M Crosby Macomb County MI Macomb Intermediate School Marc J Carmel Mark Fischer Mayo Crowe LLC McShane & Bowie PLC Michael Best & Friedrich LLP Michael R Paslay Michael Stamer Michigan Department Of Treasury Mighty Enterprises Inc Mike O'Rourke Mike Paslay Miles & Stockbridge PC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Minden Gross LLP Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Morganroth & Morganroth PLLC Municipalite Du Village De Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nick Shah Nina Rosete Nutter McClennen & Fish LLP O Reilly Rancilio PC Elizabeth Weller John P Dillman Dennis M Dolan Timothy Chen Michael S Etkin & Ira M Levee Vincent A DAgostino Esq Jill K Smith Asst Corp Counsel

David S Hoopes John R Grant Paul A Lucey

David M Gurewitz

Patricia A Borenstein Esq Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford Timothy Dunn 15663507 Jeffrey Morganroth Lacolle Randall A Rios James R Bruinsma Karen Schneider

Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr

Otterbourg Steindler Houston & Rosen PC Steven B Soll Esq Paul Hoffman Pear Sperling Eggan & Daniels PC Kevin N Summers Pension Benefit Guaranty Corporation Sara Eagle & Gail Perry

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

Page 3 of 5

Served via Electronic Mail

CREDITOR NAME Pension Benefit Guaranty Corporation Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plunkett & Cooney PC Plunkett & Cooney PC Post & Schell PC Quadrangle Group LLC Quadrangle Group LLC R Aurand R J Sidman Ralph E McDowell Ravich Meyer Kirkman McGrath & Nauman PA Ray C Schrock Receivable Management Services Rex D Rainach Rhoades McKee Rick Feinstein Ricoh Canada Inc Riker Danzig Scherer Hyland & Perretti LLP RLI Insurance Company Robert J Diehl Jr Robert Weiss Robin Spigel Ronald R Rose Sarah Eagle SC DHEC Schreeder Wheller & Flint LLP Sean P Corcoran Seiller Waterman LLC Seward & Kissel LLP Seyburn Kahn Ginn Bess & Serlin PC Seyfarth Shaw LLP Sheehan Phinney Bass & Green PA Sheryl Toby Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Spengler Nathanson PLL St Paul Travelers Stark County Treasurer State Of Michigan

CREDITOR NOTICE NAME Sara Eagle & Gail Perry Francis J Lawall & Bonnie MacDougal Kistler J Gregg Miller & Linda J Casey Kenneth H Zucker

Tricia Sommers Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq William B Freeman Esq Robert P Pitts Esq David Lerner Douglas C Bernstein Brian W Bisignani Esq Andrew Herenstein Patrick Bartels

EMAIL efile@pbgc.gov lawallf@pepperlaw.com kistlerb@pepperlaw.com millerj@pepperlaw.com zuckerk@pepperlaw.com pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com triciawinkle@hotmail.com craig.barbarosh@pillsburylaw.com patrick.potter@pillsburylaw.com rick.antonoff@pillsburylaw.com bill.freeman@pillsburylaw.com pittsrm@charter.net dlerner@plunkettcooney.com dbernstein@plunkettcooney.com bbisignani@postschell.com andrew.herenstein@quadranglegroup.com patrick.bartels@quadranglegroup.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com

State Of Michigan State Of Michigan

mfmcgrath@ravichmeyer.com rschrock@kirkland.com Phyllis A Hayes Phyllis.Hayes@rmsna.com A Professional Law Corporation rainach@msn.com Dan E Bylenga Jr dbylenga@rhoadesmckee.com rick.feinstein@ubs.com legal@ricoh.ca Dennis J OGrady Joseph L Schwartz & Curtis M jschwartz@riker.com Plaza cplaza@riker.com Roy Die Roy_Die@rlicorp.com rdiehl@bodmanllp.com rweiss@honigman.com rspigel@willkie.com rrose@dykema.com eagle.sarah@pbgc.com whitehme@dhec.sc.gov Evander Whitehead chandlls@dhec.sc.gov J Carole Thompson Hord chord@swfllp.com sean.p.corcoran@delphi.com Richard M Rubenstein rubenstein@derbycitylaw.com John Ashmead ashmead@sewkis.com Leslie Stein lstein@seyburn.com David C. Christian II dchristian@seyfarth.com Bruce Harwood bharwood@sheehan.com stoby@dykema.com David H Conaway dconaway@slk-law.com bguzina@sidley.com Bojan Guzina & Brian J Lohan blohan@sidley.com asherman@sillscummis.com Andrew H Sherman & Boris I Mankovetskiy bmankovetskiy@sillscummis.com Michael W Bragg Esq MBragg@SpenglerNathanson.com Vatana Rose vrosa@stp.com PA Powers PAPowers@co.stark.oh.us Michigan Dept Of Environmental Quality Environmental Assistance Div deq-ead-env-assist@michigan.gov Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office treasReg@michigan.gov Michigan Unemployment Insurance Agency shuttkimberlyj@michigan.gov

Michael F McGrath Esq

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

Page 4 of 5

Served via Electronic Mail

CREDITOR NAME Steinberg Shapiro & Clark Stephen E Spence Stephen S LaPlante Stephen Tetro Steven A Siman PC Stevens & Lee PC

CREDITOR NOTICE NAME Mark Shapiro US Trustee

Stradley Ronon Stevens & Young LLP Tax Administrator Textron Inc The Bank of New York Thomas Radom Tricia Sherick Troy R Taylor PLLC Tyco Capital Inc United Rentals Of Canada Inc United Steelworkers Varnum Riddering Schmidt & Howlett LLP Ville De Farnham Vinson & Elkins LLP Von Briesen & Roper SC Voridian Canada Company W Strong Warner Norcross & Judd LLP Warner Stevens LLP Wickes Manufacturing Co Wienner & Gould PC William C Andrews William G Diehl William J Byrne Willkie Farr & Gallagher LLP

Steven A Siman Leonard P Goldberger Esq & John C Kilgannon Esq jck@stevenslee.com ppatterson@stradley.com mdorval@stradley.com Paul Patterson Esq jtrotter@stradley.com Jim Cambio jcambio@tax.ri.gov afriedman@textron.com Gary S Bush gbush@bankofny.com radom@butzel.com tsherick@honigman.com Troy Taylor troytaylor@comcast.net Frank.Chaffiotte@cit.com e-rental@ur.com David R Jury djury@usw.org Mary Kay Shaver Service de la Tresorerie John E West Randall Crocker & Rebecca Simoni

EMAIL shapiro@steinbergshapiro.com steve.e.spence@usdoj.gov laplante@millercanfield.com stephen.tetro@lw.com sas@simanlaw.net

Michael G Cruse Michael D Warner Esq co Stacy Fox of C&A Seth Gould David Ellenbogen

Alan Lipkin & Robin Spigel

mkshaver@varnumlaw.com msaintdenis@ville.farnham.qc.ca jwest@velaw.com rcrocker@vonbriesen.com blanderson@eastman.com wstrong@ford.com mcruse@wnj.com mwarner@warnerstevens.com stacy.fox@colaik.com sgould@wiennergould.com dellenbogen@wiennergould.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com alipkin@willkie.com rspigel@willkie.com andrew.currie@wilmerhale.com andrew.goldman@wilmerhale.com pmachir@wlross.com RWhelehan@wcsr.com pjanovsky@zeklaw.com

Wilmer Cutler Pickering Hale and Dorr LLP Andrew Currie Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Zeichner Ellman & Krause LLP Andrew N Goldman Esq Patrick Machir Rory D Whelehan Esq Peter Janovsky & Stuart Krause

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

Page 5 of 5

Served via Facsimile


CREDITOR NAME American General Finance Attorney General of MI Barclays Bank PLC Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Burr & Forman LLP City Of Albemarle City Of Battle Creek City Of Marshall City Of Sterling Heights Clark Hill PLC Colbert & Winstead PC Colbond Inc Contrarian Capital Management LLC Coolidge Wall Womsley & Lombard Dayton Bag & Burlap Co El Paso Natural Gas Company Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Kilpatrick & Associates PC Lake Erie Products Lambert Leser Isackson Cook & Giunta PC McLane Graf Raulerson & Middleton PA Meridian Magnesium Miller Canfield Paddock & Stone PLC Missouri Dept of Revenue Office of Finance of Los Angeles Office of the US Attorney Paul Weiss Rifkind Wharton & Garrison LLP Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Ronald A Leggett Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank Stark Reagan PC State Of Michigan Teknor Financial Corporation TG North America Third Avenue Trust Town Of Lincoln Finance Office Treasurer Of State Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME Matthew H Rick Mr David Bullock Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Shannon E Hoff Utilities Department Income Tax Division Maurice S Evans City Manager James P Bulhinger City Treasurer E Todd Sable Amy Wood Malone Don Brown Seth Lax Steven M Wachstein Esq Jeff Rutter Michael J McGinnis Todd McCallum Law Dept Bill Weeks Richardo Kilpatrick Leonora Baughman Lilia Roman Susan M Cook Joseph A Foster Jose J Bartolomei Steven A Ginther Bankruptcy Auditor Julia Pidgeon Asst US Atty Stephen J Shimshak & Netanella T Zahavi Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Collector Of Revenue Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Joseph A Ahern Linda King Bruce B Galletly Raymond Soucie W James Hall Joseph T Deters Tom Tekieke General Fax Adriana Avila FAX 217-356-5469 517-373-2060 212-412-1706 412-777-4736 312-827-8542 312-827-8542 616-527-3385 205-458-5100 704-984-9445 269-966-3629 269-781-3835 586-276-4077 313-965-8252 615-321-9555 828-665-5005 203-629-1977 937-223-6705 937-258-0029 713-420-5669 248-430-0134 281-588-4606 770-258-3901 248-377-0800 630-595-0336 989-894-2232 603-625-5650 517-663-2714 313-496-8452 573-751-7232 213-368-7076 313-226-3800 212-757-3990 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 314-622-4413 937-233-7640 803-898-5147 610-361-6082 248-816-4376 248-641-9921 517-241-8077 401-725-5160 248-280-2110 212-735-0003 401-333-3648 614-644-7313 248-853-8422 519-944-7748 586-939-4216

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

Page 1 of 2

Served via Facsimile


CREDITOR NAME Viacom Inc William R Garchow CREDITOR NOTICE NAME JoAnn Haller FAX 412-642-5614 989-832-0077

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

Page 2 of 2

Served via Overnight Mail

CREDITOR NOTICE NAME Rob Morgan Michael S Stamer Philip C Dublin

ADDRESS2

COUNTRY

Mike Keith Charlie Burrill Harry W Miller III Jay Truty Ms Amy Evans Thomas B Radom Attn Receiver General International Tax Service

Canada Canada

CREDITOR NAME Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP Assoc Receivables Funding Inc Athens City Tax Collector Basf Corporation Beam Miller & Rogers PLLC Bell Boyd & Lloyd Inc Brunswick Corp Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Charter Township Of Plymouth City Of Canton City Of Dover City Of Dover City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace

Canton Income Tax Dept Wastewater Labroratory

Mary Ellen Hinckle

ADDRESS1 1062 S 4th Ave 590 Madison Ave PO Box 16253 PO Box 849 1609 Biddle Ave 709 Taylor St 3 1st National Plaza Ste 3300 Law Dept 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd PO Box 8040 PO Box 9951 484 Middle Rd PO Box 818 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave

CITY Sidney New York Greenville Athens Wyandotte PO Box 280240 Nashville 70 W Madison St Chicago One North Field Ct Lake Forest Bloomfield Hills Sudbury Ottawa Plymouth Canton Dover Dover Evart Fullerton Havre De Grace

STATE OH NY SC TN MI TN IL IL MI ON ON MI OH NH NH MI CA MD

ZIP 45365-8977 10022 29606 37371-0849 48192 37208 60602-4207 60045 48304 P3A 5C2 K1A 1B1 48170-4394 44711-9951 03820 03820-0818 49631 92632 21078

City of Kalamazoo City Of Longview City Of Los Angeles City Of Phoenix City Of Roxboro City Of St Joseph City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp Legal Dept Columbia Center 10th Fl 321 Settlers Rd 4500 Dorr St 885 Third Ave Ste 3300 7000 N Green Bay Ave Kellie Schone Jayson Macyda DuPont Legal D 7156 400 Renaissance Center One SeaGate 24th Fl 4611 North 32nd St 1084 Doris Rd 500 Woodward Ave Ste 2700 47690 E Anchor Ct PO Box 105499

Carolyn Rutland PhD Water Utilities Dept Of Building And Safety City Attorneys Office Tax Department Water Department

Port Huron Police Department Barbara J Walker Stacy Fox

Public Svc Dept Env Svc Div PO Box 1952 201 N Figueroa St No 786 200 W Washington St 13th Fl PO Box 128 700 BRd St 161 E Grand River 100 Mcmorran 201 N Second St 26553 Evergreen Rd

MI TX CA AZ NC MI MI MI MO MI NY MI MI OH New York Milwaukee 5445 Corporate Dr Ste 170 Troy 1007 N Market St Wilmington Detroit PO Box 10032 Toledo Milwaukee Auburn Hills Detroit Plymouth Atlanta NY WI MI DE MI OH WI MI MI MI GA

49007-2565 75606 90012 85003 27573 49085-1355 48895 48060 63301 48076 14831 48084 49423 43615 10022 53209 48098-2683 19898 48243 43604 53209-6023 48326-2613 48226-3489 48170 30348-5499

Corning Inc

Nancy Holtby Esq

Cox Hodgman & Giarmarco PC Cunningham Dalman PC Dana Corp Davidson Kempner Capital Management LLC Dennis Reis LLC

William H Horton Esq & Sean M Walsh Esq Jeffrey K Helder Lisa A Wurster Esq

1415 N Harrison St Kalamazoo Longview File 54563 Los Angeles Phoenix Roxboro St Joseph Williamston Port Huron St Charles Ste 900 Southfield Riverfront Plaza HQ E2 10 Corning 101 W Big Beaver Rd Troy PO Box 1767 Holland PO Box 1000 Toledo

Morgan Blackwell Dennis P Reis

Charles McKelvie Rita Baird Susan F Herr Ronald Rose & Brendan Best David W Nunn Esq Gary Torke

Dold Spath McKelvie & DeLuca PC DuPont Dykema Gossett PLLC Eastman & Smith Ltd ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc Foley & Lardner LLP Freudenberg Nok Inc

William Stiefel Erin L Toomey Judy O Neill

Ga Dept Of Revenue

Director's Office for Taxpayer Services Division

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

Page 1 of 4

Served via Overnight Mail

CREDITOR NOTICE NAME

ADDRESS2

COUNTRY

CREDITOR NAME Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye General Motors Corp Harford County Revenue Heritage Environmental Svcs Inc Hicks Casey & Foster PC PO Box 300 Attn Lease Administration TN 37203

Linda L Bentley

Mr Ken Price Samuel D Hicks Esq

ADDRESS1 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 300 Renaissance Center 220 South Main St 7901 W Morris St 136 N Fairground St Ste 100

CITY Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Detroit Bel Air Indianapolis Marietta

STATE NC GA PA PA NC MI MD IN GA

ZIP 28289-0691 30374 15264-0387 15264 28260 48243 21014 46231 30060

Highwoods Forsyth Lp

co Highwoods Properties Llc

co Highwoods Properties Llc co Rudolph libbe Properties

Michael L Cioffi of the City of Montgomery

Canada

Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Indiana Steel & Wire Co Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Invista ISP Elastomer

SBSE Insolvency Unit

Tim Gorman

Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 1 E 4th St PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 PO Box 4346

NC OH IN IN OH AL MI NC ON MI IL TX

27604 43617 46204-2253 46207-7218 45202 36103-4660 49501 27702-1807 L4B 1L7 48232 60605-1725 77210

Howard S Sher

Jacob & Weingarten PC James R Temple Janesville Products Keith Milligan Kerr Russell & Weber PLC 233 S Wacker Dr 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr

Laura Kelly

Kevin L Larin & James E DeLine

777 Somerset Pl 108 W Scott St 2700 Patterson Ave 3745 C Us Hwy 80 W 500 Woodward Ave Ste 2500

MI MI MI AL MI IL MI MI NC

48084 48837 49546 36870 48226 60606 48034 48334 27834

Latham & Watkins LLP Lear Corp Manpower Meridian Park

D Heller J Athanas & S Tetro Edward M. Mahon, Jr. C Garland Waller

3322 West End Ave Ste 600 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Indianapolis Cincinnati Montgomery Grand Rapids Durham Richmond Hill Detroit Chicago Houston 2301 W Big Beaver Rd Troy Grand Ledge Grand Rapids Phenix Detroit Sears Tower Ste 5800 Chicago Southfield Farmington Hills Greenville

Michael A Cox Juandisha M Harris & Heather Donald Stephen M Sylvestri Esq

Michigan Dept of Treasury Mills & Stockbridge PC Ministre Du Revenu Du Quebec Municipality Of Port Hope Nossiff & Giampa PC Oakland County Corporation Counsel

Canada Canada

Alexander G Nossiff Donald F Slavin

3030 W Grand Blvd Ste 10 200 10 Light St 3800 Marly PO Box 117 24 Chestnut St 1200 N Telegraph Rd 320 Robert S Kerr Rm 307

Detroit Baltimore Ste Foy Port Hope Dover Pontiac

MI MD QC ON NH MI

48202 21202-1487 G1X 4A5 L1A 3V9 03820 48341

Gretchen Crawford County Office Building Kelvin W Scott Esq Woody Ban

Oklahoma County Treasurer Oneida County SCU Plastech PolyOne Corp Prestige Property Tax Special Princeton Properties

Asst District Attorney 800 Park Ave 4th Fl 835 Mason Ave Ste 100 33587 Walker Rd 1025 King St East 678 Princeton Blvd

Oklahoma City Utica Dearborn Avon Lake Cambridge Lowell

OK NY MI OH ON MA

73102 13501 48124 44012 N3H 3P5 01851

Canada

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

Page 2 of 4

Served via Overnight Mail

CREDITOR NAME

CREDITOR NOTICE NAME

ADDRESS1

CITY

STATE

ZIP

COUNTRY

QAD Inc Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receivable Management Services PO Box 5126

Jason Pickering

ADDRESS2 10,000 Midatlantic Dr PO Box 6529

Phyllis A Hayes

Legal Dept Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk 9690 Deereco Rd Ste 200

Mt Laurel New York New York Tyngsboro Timonium

NJ NY NY MA MD

08054 10249 10020-1605 01879-2710 21093

Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission Securities and Exchange Commission 875 Heron Rd

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St Ottawa Technology Centre Angela Dodd 175 W Jackson Blvd Ste 900 Midwest Regional Office 175 W Jackson Blvd Ste 900

Ottawa Dorval Belleville Ottawa Chicago Chicago

ON QC ON ON IL IL

K1A 1B1 H4Y 1G7 K8N 2S3 K1A 9Z9 60604 60604

Canada Canada Canada Canada

Brian Green Peter Pantaleo Erin Casey & Alice Eaton

Shapero & Green LLC Simpson Thacher & Bartlett LLP State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan PO Box 30744

Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General State Of Michigan Mc State Secondary Complex

Signature Square II Ste 220 425 Lexington Ave Department Of Revenue PO Box 30004 PO Box 30754 Dept 77833 7150 Harris Dr PO Box 30015 430 W Allegan St

25101 Chagrin Blvd Cleveland New York 50 N Ripley St Montgomery Lansing Lansing Detroit Lansing Lansing

OH NY AL MI MI MI MI MI

44122 10017-3954 36104 48909 48909 48277-0833 48909 48918-0001

Jennifer Nelles US Trustee

First Plaza County Of Fresno

PO Box 2228

Canada 425 5th Ave N

Jim Leyden TN Attorney Generals Office Of Ingersoll Steven C Bordenkircher Esq Michael F Geiger Esq

Canada

PO Box 100

Canada

State of Michigan Central Functions Unit Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Collector Tcs Realty Ltd Teleflex Inc Tennessee Department of Revenue The Corporation Of The Town The Goodyear Tire & Rubber Co Thomas & Betts Corp Tom Heck Truck Service Town Of Farmington Town Of Gananoque Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit

Fsia Inc

Office of Child Support 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se PO Box 1192 21 Albert St 155 S Limerick Rd Cordell Hall 130 Oxford St 2nd Fl 1144 E Market St 8155 TB Blvd 1306 E Triumph Dr 356 Main St 30 King St East PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525

Lansing Detroit Southfield Hickory Fresno Trenton Limerick Nashville Ingersoll Akron Memphis Urbana Farmington Gananoque Old Fort Pageland Troy Troy Detroit Distressed Debt & Special Situations 677 Washington Blvd 7201 W Friendly Ave 942 Brooks Ave 211 W Fort St Ste 2001 3000 University Dr 12341 E 9 Mile Rd

MI MI MI NC CA ON PA TN ON OH TN IL NH ON NC SC NC MI MI

48909-8244 48226 48075 28602 937151192 K8V 5R1 19468 37247 N5C 2V5 44316-0001 38125 61802 03835 K7G 2T6 28762 29728 27371 48083 48232

Rick Feinstein

UBS Investment Bank Unifi Inc Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vari Form Inc

Randy Lueth

Stamford Greensboro Holland Detroit Auburn Hills Warren

CT NC MI MI MI MI

06901 27410-6237 49423 48226 48326-2356 48089

Attn Civil Division Jerry Dittrich Terry Nardone

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

Page 3 of 4

Served via Overnight Mail

CREDITOR NAME Vespera Lowell Llc Village Of Holmesville Village Of Rantoul One Village Center Dr MI 48111

CREDITOR NOTICE NAME Blue Point Capital Bpv Lowell LLC

ADDRESS1 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner

ADDRESS2

STATE CT OH IL

ZIP 06830 44633 61866

COUNTRY

Visteon Climate Control

CITY Greenwichn PO Box 113 Holmesville Rantoul Van Buren Ste PO RFQ Office Township

W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC Young & Susser PC

co Lincoln Harris Llc Hal Novikoff

Steven Susser P52940

10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200 26200 American Dr Ste 305

Charlotte New York Bingham Farms Southfield

NC NY MI MI

28262-2337 10019 48025 48034

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

Page 4 of 4

EXHIBIT B1

Contemporaneously with the filing of this Motion, the Debtors have filed an ex parte motion requesting that the Settlement Agreement be filed under seal and remain confidential as set forth in such motion and ordering that future Court-filed documents that refer to the Settlement Agreement be filed under seal due to the sensitive commercial information contained in the Settlement Agreement.