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

et al.1 Debtors. ) ) ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes
Hearing Date (if necessary): August 30, 2007 at 2:00 p.m. Objection Deadline: August 27, 2007 at 4:00 p.m.

DEBTORS MOTION FOR THE ENTRY OF AN ORDER APPROVING SETTLEMENT AGREEMENT BY AND AMONG THE DEBTORS, MARMON WIRE & CABLE LLC AND THE UNITED STATES OF AMERICA, ON BEHALF OF THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY 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 a settlement agreement among the Debtors, Marmon Wire & Cable LLC (Marmon) and the United States of America, on behalf of the United States Environmental Protection Agency (the US EPA, together with Marmon and the Debtors, the Parties), substantially on the terms set
1

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. 0555946; 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.

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forth in the Settlement Agreement attached hereto as Exhibit B (the Settlement Agreement), and authorizing the Debtors to take all actions contemplated thereunder. In support of this Motion, the Debtors respectfully state as follows: Introduction The Settlement Agreement relates to the formation of a custodial trust (the Custodial Trust) to resolve environmental liabilities arising from certain property in Zanesville, Ohio currently owned by the Debtors and formerly owned by Marmon (the Zanesville Property). The Court has already approved the performance of the Debtors principal obligations under the Settlement Agreement pursuant to the Confirmation Order (as defined below). Specifically, pursuant to the

Confirmation Order, the Court approved the form of the Custodial Trust Agreement (Zanesville, Ohio) attached as Exhibit H to the Debtors chapter 11 plan (the Custodial Trust Agreement). The Custodial Trust Agreement sets forth the contributions to the Custodial Trust to be made by the Debtors, including the transfer of the Zanesville Property and the Debtors cash contribution to the Custodial Trust. The provisions of the Settlement Agreement resolve certain claims among the Debtors, Marmon and the United States as contemplated in the Custodial Trust Agreement. The Debtors could not seek approval of the Settlement Agreement at the time of plan confirmation because the US EPA was required by statute to publish the Settlement Agreement for public comment. As stated in the Notice of United States Notice of Absence of Public Comments attached hereto as Exhibit C, the applicable period for public comment has expired and no such comments were received. Although many of its provisions have already been before the Court as discussed above, out of an abundance of caution, the Debtors are filing this Motion to obtain Court approval of the final Settlement Agreement as published for public comment.

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

is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory bases for the relief requested herein are sections 363(b) of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), and Rule 9019 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). 6. On July 18, 2007, the Court entered an order [Docket No. 7827] (the

Confirmation Order) confirming the First Amended Joint Plan of Collins & Aikman Corporation and Its Debtor Subsidiaries [Docket No. 7731] (the Plan). The Zanesville Property 7. The Debtors acquired the Zanesville Property in 1996 through the Akro Corporation,

currently known as Collins & Aikman Accessory Mats, Inc. (the Company), a Debtor in these chapter 11 cases. 8. The US EPA alleges that the Debtors and Marmon are liable for, among other things,

removal and response costs arising from the Zanesville Property under the Comprehensive

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Environmental Response, Compensation and Liability Act, 42 U.S.C. 9601 et seq., as amended (CERCLA), and the federal regulations promulgated thereunder. The Debtors dispute these allegations and the existence, priority and validity of any claims in these chapter 11 cases arising from the Zanesville Property. The Settlement Agreement 9. After significant negotiation, the Debtors, Marmon and the US EPA have agreed to

the Settlement Agreement which, among other things: (a) establishes the custodial trust; (b) establishes a cost-splitting arrangement between Marmon and the Debtors settling contribution disputes; (c) provides for the Custodial Trust to (i) take title to the Zanesville Property, (ii) receive assignment of the Haley & Aldrich Contract (as defined in the Settlement Agreement) from the Debtors and (iii) oversee response efforts on and after the effective date of the Settlement Agreement; (d) provides for the remediation of the Zanesville Property to be coordinated by Haley & Aldrich; (e) provides the Parties (and certain trusts established under the Plan) with mutual covenants not to sue for liability arising out of the Zanesville Property and the remediation thereof; and (f) provides for the waiver of claims of the US EPA in these cases with respect to the Zanesville Property. As stated above, this Court previously approved items (a) and (b) in connection with the Confirmation Order. Relief Requested 10. By this Motion and in connection with the Confirmation Order, the Debtors seek an

order approving and authorizing the Debtors to enter into the Settlement Agreement and authorizing the Debtors to take all actions contemplated thereunder. 11. [ The agent to the Debtors prepetition senior, secured lenders supports the relief

requested in this Motion. ]

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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. Fed. R. Bankr. P. 9019(a). 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). 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); In re Haven, Inc. 2005 WL 927666, at *3 (6th Cir. B.A.P. 2005); Dow Corning, 192 B.R. at 421. 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; 5

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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. 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). 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). 16. The Settlement Agreement is fair and equitable and does not fall below the lowest

level of reasonableness and the Debtors decision to enter into the Settlement Agreement is an exercise of their sound business judgment. First, the Settlement Agreement requires an outlay of $100,000 from the Debtors in contrast to a contribution of over $1.1 million from Marmon in settlement of liabilities that would otherwise be joint and several between the two parties. Further, the Settlement Agreement provides a shield against any future liability arising from the Zanesville Property which will instead attach to the Custodial Trust created under the Plan. Moreover, the Settlement Agreement resolves a number of issues between the Debtors, Marmon and the US EPA, including: (a) the validity and priority of the claims of the US EPA and Marmon in

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these chapter 11 cases arising from the Zanesville Property; (b) the proper contribution for costs at the Zanesville Property among the Debtors and Marmon; and (c) the Debtors injunctive responsibilities with respect to clean-up at the Zanesville Property. If left unresolved, resolution of these issues would undoubtedly result in continued costly and time-consuming litigation. The expenses incurred to resolve such disputes would be an additional burden to the estates and their creditors. 17. Accordingly, the Debtors respectfully assert that their decision to enter into the

Settlement Agreement is in the best interest of the Debtors estates and constitutes a sound exercise of their business judgment. 18. Further, as stated in its Notice of Absence of Public Comments, the United States

believes that the proposed Settlement Agreement is fair and reasonable and consistent with environmental law and avoids the undesirable abandonment of contaminated property without provision for protection of public health and safety. Notice 19. Notice of this Motion has been given to the Core Group, the 2002 List, Marmon, the

US EPA and any other affected parties as required by the Case Management Procedures.2 In light of the nature of the relief requested, the Debtors submit that no further notice is required. No Prior Request 20. court. No prior motion for the relief requested herein has been made to this or any other

Capitalized terms used in this paragraph 19 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] (the Case Management Procedures).

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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) approving and authorizing the Debtors to enter into the Settlement Agreement and authorizing the Debtors to take all actions contemplated thereunder and (b) granting such other and further relief as is just and proper. Dated: August 15, 2007 KIRKLAND & ELLIS LLP /s/ Scott R. Zemnick 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) Scott R. Zemnick (IL 6276224) 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

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EXHIBIT A

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

ORDER APPROVING SETTLEMENT AGREEMENT BY AND AMONG THE DEBTORS, MARMON WIRE & CABLE LLC AND THE UNITED STATES OF AMERICA, ON BEHALF OF THE UNITED STATES ENVIRONMENTAL PROTECTION AGENCY Upon the motion (the Motion)2 of the above-captioned debtors (collectively, the Debtors) for the entry of an order approving and authorizing the Debtors to enter into the Settlement Agreement and authorizing the Debtors to take all actions contemplated thereunder [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

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. 0555946; 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. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Motion.

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matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding 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. 3. law. 4. The Debtors are authorized to enter into the Settlement Agreement and take all The Motion is granted in its entirety. The Settlement Agreement is approved. The Settlement Agreement is fair and reasonable and consistent with environmental

actions contemplated thereunder and necessary to effectuate the relief granted pursuant to this Order in accordance with the Motion. 5. upon its entry. 6. 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
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CERTIFICATE OF SERVICE I, Scott R. Zemnick, an attorney, certify that on the 15th day of August, 2007, I caused to be served, by e-mail, facsimile and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Debtors Motion for the Entry of an Order Approving Settlement Agreement by and Among the Debtors, Marmon Wire & Cable LLC and the United States of America, on Behalf of the United States Environmental Protection Agency (the Motion) and the Notice of Hearing and Notice of the Motion and an Opportunity to Respond Thereto. Dated: August 15, 2007 /s/ Scott R. Zemnick Scott R. Zemnick

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CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Amalgamated Life Andrews Kurth LLP 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 Monica Blacker 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 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 monicablacker@andrewskurth.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

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

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CREDITOR NOTICE NAME E Todd Sable Chris Anderson 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 japplebaum@clarkhill.com canderson@colwinlaw.com 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 nlamb-hale@foley.com ddragich@foley.com fgorman@honigman.com perry.gail@pbgc.com kblair@garanlucow.com rvozza@garanlucow.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

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EXHIBIT B

~3655153.DOC

EXHIBIT C

~3655153.DOC

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN

IN RE: COLLINS & AIKMAN CORPORATION, et al., Debtors.

) ) ) ) ) )

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

UNITED STATES NOTICE OF ABSENCE OF PUBLIC COMMENTS The United States hereby notices the absence of public comments on the proposed Settlement Agreement among the United States on behalf of U.S. EPA, the Debtor Collins & Aikman Corporation and its Debtor subsidiaries (Debtor), and Marmon Wire & Cable LLC (Marmon) relating to certain liabilities under the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), 42 U.S.C. 9601 et seq., and Resource Conservation and Recovery Act (RCRA), 42 U.S.C. 6901 et seq. in connection with the Mosaic Tile Plant Dump Site in Zanesville, Ohio. The United States lodged the Settlement Agreement with the Court on July 5, 2007. The United States published a notice of the lodging of the Settlement Agreement in the Federal Register on July 11, 2007, and invited the public to comment on the settlement for a period of 30 days. 72 Fed. Reg. 37797-01 (July 11, 2007). The United States received no public comments on the proposed Settlement Agreement. The United States believes that the proposed Settlement Agreement is fair and reasonable and consistent with environmental law. United States v. Southeastern Pa. Transp. Auth., 235 F.3d 817, 823 (3d Cir. 2000); United States v. Akzo Coatings of America, Inc., 949 F.2d 1409, 1424, 1426 (6th Cir. 1991); United States v. Cannons Engineering Corp., 899 F.2d 79, 84 (1st Cir.

1990); United States v. Hercules, Inc., 961 F.2d 796, 800 (8th Cir. 1992). See also In re EaglePicher Industries, Inc., 197 B.R. 260, 272 (Bankr. S.D. Ohio 1996)(noting that bankruptcy settlements are beneficial to all concerned because they make recoveries and thereby reduce liability in a manner that might not otherwise be achieved). The settlement avoids the undesirable abandonment of contaminated property without provision for protection of public health and safety and obtains significant contributions from the Debtor and Marmon towards cleanup. Approval of the Settlement Agreement is in accordance with the well-established policy of encouraging settlement of environmental cases. See, e.g., 42 U.S.C. 9622(a); United States v. Alcan Aluminum, Inc., 25 F.3d 1174, 1184 (3d Cir. 1994); Aetna Casualty & Surety Co. v. Pintler, 948 F.2d 1507, 1517 (9th Cir. 1991).

Dated: August 15, 2007 Respectfully submitted, /s/ Robert W. Darnell ROBERT W. DARNELL Environmental Enforcement Section Environment and Natural Resources Division U.S. Department of Justice P.O. Box 7611, Ben Franklin Station Washington, D.C. 20044 (202) 514-4162

BY:

STEPHEN J. MURPHY, III United States Attorney Eastern District of Michigan Southern Division JULIA C. PIDGEON Assistant United States Attorney -2-

211 W. Fort St., Suite 2001 Detroit, Michigan 48226 (313) 226-9772 OF COUNSEL: STEVEN P. KAISER Associate Regional Counsel Office of Regional Counsel U.S. Environmental Protection Agency Region 5 77 West Jackson Boulevard Chicago, Illinois 60604-3590