UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al Debtors

(Tax ID #13-3489233) Honorable Steven W. Rhodes __________________________________/ NOTICE OF APPEAL Grossman, Tucker, Perreault & Pfleger, LLC, Creditor, appeals under 28 U.S.C. 158(a) from the Order Granting the Debtors Ninth Omnibus Objection to Claims (Reclassify-Secured Claims) of Bankruptcy Judge Steven W. Rhodes entered in this Chapter 11 case on 23rd day of July, 2007. The names of all parties to the Order Granting the Debtors Ninth Omnibus Objection to Claims (Reclassify-Secured Claims) appealed from and the names, addresses, and telephone numbers of their respective attorneys are as follows: Richardo I. Kilpatrick Attorney for Creditor, Grossman, Tucker, Perreault & Pfleger, LLC Kilpatrick & Associates, P.C. 903 N. Opdyke Road, Suite C Auburn Hills, MI 48326 (248) 377-0700 ecf@kaalaw.com Collins & Aikman Corporation 26533 Evergreen Road Southfield, MI 48076 Ray C. Schrock Co-counsel for Debtors Kirkland & Ellis LLP 200 East Randolph Drive Chicago, IL 60601 (312) 861-2000 rschrock@kirkland.com Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered)

0W[;'(&

0555927070806000000000004

$9

Joseph M. Fischer Co-counsel for Debtors Carson Fischer, P.L.C. 4111 West Andover Road West-Second Floor Bloomfield Hills, MI 48302 (248) 644-4840 brcy@carsonfischer.com Michael S. Stamer Attorneys for Unsecured Creditors Committee Akin Gump Strauss Hauer & Feld LLP 590 Madison Avenue New York, NY 10022 (212) 872-1000
Respectfully submitted, KILPATRICK & ASSOCIATES, P.C.

By: /s/ _Richardo I. Kilpatrick________________ RICHARDO I. KILPATRICK, ESQ. (P35275) LEONORA K. BAUGHMAN, ESQ. (P33534) Attorneys for Appellant, Grossman, Tucker,

Perreault & Pfleger, LLC

903 N. Opdyke Rd., Ste C Auburn Hills, MI 48326 ecf@kaalaw.com (248) 377-0700

Dated: August 2, 2007

Preti, Flaherty, Beliveau & Pachios, PLLP John M. Sullivan, Esq, Joshua E. Menard, Esq. 57 North Main Street PO Box 1318 Concord, NH 03302-1318 Tel.: 603-410-1500

If a Bankruptcy Appellate Panel Service is authorized to hear this appeal, each party has a right to have the appeal heard by the district court. The appellant may exercise this right only by filing a separate statement of election at the time of the filing of this notice of appeal. Any other party may elect, within the time provided in 28 U.S.C. 158(c), to have the appeal heard by the district court.