UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

In re: COLLINS & AIKMAN CORPORATION, et al., Debtors.

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Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) Hon. Steven w. Rhodes

DE LAGE LANDEN FINANCIAL SERVICES INC.S RESPONSE TO THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS TWENTY-THIRD OMNIBUS OBJECTION TO CLAIMS (INSUFFICIENT BOOKS & RECORDS) NOW COMES DE LAGE LANDEN FINANCIAL SERVICES (DE LAGE LANDEN), by Askounis & Darcy, PC, its attorneys, and for its response to The Collins & Aikman PostConsummation Trusts Twenty-Third Omnibus Objection to Claims (Insufficient Books & Records), states as follows: 1. On May 17, 2005, Collins & Aikman Corporation and its subsidiaries (the Debtors)

filed for relief under Chapter 11 of the United States Bankruptcy Code (the Petition Date). 2. Prior to the Petition Date, DE LAGE LANDEN and the Debtors entered into various

lease agreements (the Leases) for the lease of certain personal property (the Equipment). 3. After the Petition Date and before the earlier of the lease rejection date under 11

U.S.C. 365 or the return of the Equipment, the Debtors failed to make all payments under the Leases when due. 4. On November 12, 2007, DE LAGE LANDEN filed its Application for Administrative

Expense Claim and Request for Payment of Same seeking an administrative claim as follows:

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Lease No. 24513577 24513596 24513795 24519503 24519525 24524510 24528313 24528318 24528323

Lease Payment $ 496.10 $4,890.60 $ 896.00 $ 412.61 $ 412.61 $ 412.61 $2,445.30 $ 774.00 $ 960.92

Payments Due 9/1/06-3/31/07 9/1/06-3/31/07 9/1/06-3/31/07 5/1/06-10/31/06 5/1/06-11/30/06 5/1/06-10/31/06 10/15/06-3/14/07 10/15/06-3/14/07 10/15/06-3/14/07

Total $ 3,472.70 $34,234.20 $ 6,272.00 $ 2,475.66 $ 2,888.27 $ 2,475.66 $12,226.50 $ 3,870.00 $ 4,804.60 $72,719.59

5.

The Collins & Aikman Post-Consummation Trust filed an objection to DE LAGE

LANDENS Administrative Claim on the basis that there is nothing in the Debtors books and records to support the claim. 6. DE LAGE LANDEN has examined its records and determined that the leased

equipment which was the subject of Lease Nos. 24519503, 24519525 and 24524510 was returned on April 16, 2006. Accordingly, DE LAGE LANDEN withdraws its request for its administrative claim for these Leases. 7. When examining its records with respect to the other Leases, DE LANGE LANDEN

also determined that it neglected to include charges for service and supplies as well as property taxes. Accordingly, DE LAGE LANDEN is entitled to an administrative claim from the Petition Date until the earlier of the lease rejection date under 11 U.S.C. 365 or the return of the leased equipment as follows: Lease No. 24513577 24513596 24513795 24528313 24528318 24528323 Lease Payments $ 3,472.70 (7 x $496.10) $34,234.20 (7 x $4,890.60) $ 6,272.00 (7 x $896.00) $12,226.50 (5 x $2,445.30) $ 3,870.00 (5 x $774.00) $ 4,804.60 (5 x $960.92) Service/Supplies $ 1,512.00 $14,070.00 $ 5,100.00 $ 5,025.00 $ 1,985.00 $ 3,650.00 Tax $ 26.26 $187.26 $ 43.28 n/a n/a n/a TOTAL Total $ 5,010.96 $48,491.46 $11,415.28 $17,251.50 $ 5,855.00 $ 8,454.60 $96,478.80

Copies of the payment history for the Leases are attached hereto collectively as Exhibit A. WHEREFORE, for the reasons stated above, DE LAGE LANDEN FINANCIAL SERVICES, INC. respectfully requests that this Court enter an Order allowing DE LAGE LANDEN an administrative claim in the amount of $96,478.80. Dated: May 12, 2008 DE LAGE LANDEN FINANCIAL SERVICES, INC.

By:

/s/ Thomas V. Askounis Thomas V. Askounis (IL #00077720) ASKOUNIS & DARCY, PC 333 North Michigan Avenue, Suite 510 Chicago, IL 60601 Telephone: (312) 784-2400 Facsimile: (312) 784-2410 taskounis@askounisdarcy.com Lead Counsel Paige E. Barr (IL 6292474) JAFFE RAITT HEUER & WEISS 27777 Franklin Road, Suite 2500 Southfield, MI 48086-5034 (248) 351-3000 Telephone (248) 351-3082 Facsimile pbarr@jaffelaw.com Local Counsel

U:\CSchmidt\Bankruptcy\De Lage Landen\Collins & Aikman\Response 2 objection 2 admin claim.wpd 1339.11203