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10000026681 by bankruptcydocs


									                             IN THE UNITED STATES BANKRUPTCY COURT
                                  EASTERN DISTRICT OF MICHIGAN
                                        SOUTHERN DIVISION

In re:                                                                    )   Chapter 11
COLLINS & AIKMAN CORPORATION, et al.1                                     )   Case No. 05-55927 (SWR)
                                                                          )   (Jointly Administered)
                               Debtors.                                   )
                                                                          )   (Tax Identification #13-3489233)
                                                                          )   Honorable Steven W. Rhodes

                      INTERESTS AND RELATED RELIEF

STATE OF MICHIGAN                          )
                                           )          ss:
COUNTY OF WAYNE                            )

          I, Michael Selwood, being duly sworn, state the following under penalty of perjury:

          1.         I am a Senior Managing Director of FTI Consulting (“FTI”).                                           FTI provides

consulting and technology services to major corporations and financial institutions, including

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. 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.

                                                                                     ¿0ñW[;'$,                                           %[½

matters of financial and operational improvement, interim management, major litigation, mergers

and acquisitions, regulatory issues as well as corporate strategy and execution.

         2.    I am currently serving as interim Chief Financial Officer of Cadence Innovation

LLC (“Cadence”), the proposed purchaser of certain assets of the above-captioned debtors’

(collectively, the “Debtors”) interiors plastics group (the “Interiors Plastics Group”). I was

directly involved in the sale process with respect to the sale of assets of the Interiors Plastics


         3.    I submit this affidavit in support of the 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. 4408] (the “Motion”). Except as otherwise indicated, all facts set forth herein are

based on my personal knowledge of the negotiation and documentation of the bidding

procedures as set forth in Exhibit D to the Motion (the “Bidding Procedures”) and the asset

purchase agreement attached as Exhibit C to the Motion (the “Purchase Agreement”).

 Events Leading Up to Negotiation of the Bidding Procedures and the Purchase Agreement

         4.    In December 2006 the Debtors, in consultation with the agent for their prepetition

senior, secured lenders (the “Prepetition Agent”), contacted Cadence about the sale of the

Interiors Plastics Group on a stand-alone basis.

         5.    Shortly after being contacted by the Debtors and the Prepetition Agent, Cadence

executed non-disclosure agreements and received information marked as confidential.

         6.    After reviewing the Debtors’ management presentation and taking part in site

tours conducted by the Debtors, Cadence submitted a non-binding bid.               Shortly thereafter

Cadence was informed that the Debtors determined, after consultation with the Prepetition

Agent, that the offer from Cadence was the highest and best offer received.
10488287_2                                         2
         7.     Cadence and the Debtors subsequently negotiated a letter of intent (“LOI”). The

LOI was negotiated at arm’s-length, including extended negotiations with the Debtors, their legal

and financial advisors, and the legal and financial advisors for the Prepetition Agent. On March

6, 2007, those negotiations culminated in the signing of the LOI setting forth the terms and

conditions in which Cadence and the Debtors proposed to negotiate, document and execute the

Purchase Agreement.

         8.     Cadence, the Debtors, the Prepetition Agent and their legal and financial advisors,

then proceeded to engage in several weeks of extensive good-faith, arm’s-length negotiations

over the terms of a purchase agreement. On March 30, 2007, Cadence and the Debtors entered

into the Purchase Agreement and established the Bidding Procedures regarding the purchase of

certain of the assets of the Interiors Plastics Group and the assumption of certain specified

liabilities of the Interiors Plastics Group.

         9.     Subject to certain adjustments, the aggregate purchase price set forth in the asset

purchase agreement is compromised of (a) cash in the amount of $68 million subject to certain

adjustments and (b) resolution of financing arrangements by Cadence of the Debtors’ obligations

to General Electric Capital Corporation and its affiliates (collectively, “GECC”) and Textron

Financial Corporation and its affiliates (collectively, “Textron”) with a face amount totaling

approximately $86 million to $96 million.

                             Bidding Procedures and Bid Protections

         10.    The costs to Cadence of undertaking the proposed transaction have been, and will

continue to be, very significant. The assets and production programs involved are located not

only in the United States, but also in Mexico and Canada. Cadence has been and is negotiating

with various labor unions, lessors, customers and suppliers of the Interior Plastics Group

business, in order to make economically viable the purchase of the Debtors’ automotive
10488287_2                                       3
component production programs. Without these negotiations and diligence, the value of the

assets that Cadence seeks to purchase under the Purchase Agreement would be significantly

lower. Cadence has entered into not only the extensive negotiations of the LOI and Purchase

Agreement, but also these negotiations with third parties, in reliance on the custom of sellers,

including sellers in bankruptcy, providing expense reimbursement to proposed purchasers in

situations like this.

         11.    The expense reimbursement of no more than $3 milllion that is described in the

Purchase Agreement and the Motion represents reasonable and actual costs that Cadence has, or

will, incur in connection with the proposed purchase of the assets of the Interiors Plastics Group.

Such costs include legal fees that alone are in excess of $2.25 million to date. Significant legal

and other fees and expenses will continue through the sale process and closing. The total amount

of professional fees that Cadence expects to incur in connection with this complex, multifaceted

transaction is well in excess of the $3 million expense reimbursement provided in the Purchase

Agreement, and I expect such expense to be in excess of $5 million to $10 million.

10488287_2                                      4
        Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true

and correct.

Executed on April 11, 2007

                                                     /s/ Michael Selwood
                                                     Michael Selwood
                                                     Cadence Innovation LLC

Sworn to and subscribed before
me this 11th day of April, 2007.

/s/ Hope Dalecke
 Notary Public, State of Michigan
Qualified in Macomb County
Commission Expires January 24, 2009
Acting in Oakland County

                                CERTIFICATE OF SERVICE

I, Marc Carmel, an attorney, certify that on the 12th day of April, 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 Affidavit of Michael Selwood in
Support of the Debtors’ Motion for the Entry of Orders Approving Bidding Procedures, Sale
of Certain Assets of the Debtors’ Interiors Plastics Group Free and Clear of Liens, Claims,
Encumbrances and Interests and Related Relief.

Dated: April 12, 2007
                                                     /s/ Marc J. Carmel
                                                     Marc J. Carmel

K&E 11747850.1
                                                      Served via Electronic Mail

             CREDITOR NAME                          CREDITOR NOTICE NAME                                      EMAIL
A Freeman                                                                      
Acord Inc                                  John Livingston                     
ADAC Plastics Inc                          Norm Arnie Plant Mgr President      
Adrian City Hall                           John Fabor                          
Alice B Eaton                                                                  
Amalgamated Life                           Judith Greenspan Esq                
American Capital Strategies Ltd            Jonathan Leiman Principal           
Apax Partners Ltd                          Allan Karp Co CEO                   
Arsenal Capital Partners                   Jeffrey Kovach VP                   
Askounis & Borst PC                        Thomas V Askounis Esq               
Assistant Attorney General of Texas        E Stuart Phillips                   
ATC Nymold Corporation                     Sherry Epstein                      
Athens City Tax Collector                  Mike Keith                          
                                           Earl Powell Chairman of the Board & Interim
Atlantis Plastics Inc                      CEO                                  or
Attorney for MDEQ                          Celeste Gill Asst Attorney General  
Attorneys for Michigan DLEG UIA            Roland Hwang Asst Attorney General  
Audax Group                                Jay Jester VP of Business Development
Autoliv ASP Inc                            Eric R Swanson Esq & Anthony J Nellis Esq
Bailey & Cavalieri LLC                     Adam J Biehl & Yvette A Cox         
Baker & Hostetler LLP                      Wendy J Gibson & Brian A Bash       
Balch & Bingham LLP                        Eric T Ray                          
Balmoral Advisors LLC                      Jon Victor Managing Director        
Barnes & Thornburg LLP                     John T Gregg                        
Barnes & Thornburg LLP                     Patrick E Mears                     
Bartlett Hackett Feinberg                  Frank F McGinn                      
Basell USA Inc                             Scott Salerni                       
BBi Enterprises Group LP                   Steve Brown President & CEO         
Beadle Burket Sweet & Savage PLC           Kevin M Smith                       
Bear Stearns Merchant Banking              Ted Young Mangaging Director        
Benesch Friedlander Coplan & Aronoff LLP William E Schonberg & Stuart A Laven Jr
Bernardi Ronayne & Glusac PC             Rodney M. Glusac                      
Bernstein Litowitz Berger & Grossman LLP   Steven Singer & John Browne         
Berry Moorman PC                           Dante Benedettini Esq               
Berry Moorman PC                           James Murphy Esq                    
Bird Svendsen Brothers Scheske &
Pattison PC                                Eric J Scheske                      
Borges & Associates LLC                    Wanda Borges Esq                    
Bose McKinney & Evans LLP                  Jeannette Eisan Hinshaw             
Bradley Arant Rose & White LLP             Jay R Bender                        
Brendan G Best                                                                 
Brentwood Industires Inc                   Palle Rye President                 
Brown Rudnick Berlack Israels LLP          Robert Stark & Steven Smith         
Bryan Clay                                                                     
Butzel Long PC                             Daniel N Sharkey & Paula A Osborne  
Butzel Long PC                             Matthew E Wilkins Esq               
Cahill Gordon & Reindel                    Jonathan A Schaffzin                
Cahill Gordon & Reindel                    Robert Usadi                        
Calhoun Di Ponio & Gaggos PLC              Kevin C Calhoun                     
Carlile Patchen & Murphy LLP               Leon Friedberg                      
Carlyle Group The                          Shary Moalemzadeh VP                
Carpenter Co                               Hobie Claiborne General Counsel     
Cascade Engineering                        Fred Keller President               
Castle Harlan Inc                          John Castle Chairman                
Centre Partners Management LLC             Jeffrey Bartoli Principal           
Chambliss Bahner & Stophel PC              Bruce C Bailey                      
Champaign County Collector                 Barb Neal                           

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                          Page 1 of 7
                                                    Served via Electronic Mail

             CREDITOR NAME                        CREDITOR NOTICE NAME                                     EMAIL
Charlesbank Capital Partners LLC         Brandon White VP Private Equity   
Chris Kocinski                                                             
Chrysalis Capital Partners               Gregory Segall Managing Partner   
Churchill Capital Inc                    Daniel Rohr COO                   
City Of Eunice                           The Mator at City Hall            
City Of Evart                            Roger Elkins City Manager         
City Of Kitchener Finance Dept           Pauline Houston                   
City Of Lowell                           Lowell Regional Wastewater        
City Of Muskegon                         Bob Robles                        
City Of Port Huron                       Treasurer's Office                
City Of Rialto                           City Treasurer                    
City Of Rochester Hills                  Kurt A Dawson City Assesor Treasurer
City Of Salisbury                        Business License Div              
City Of Westland                                                           
City Of Woonsocket Ri                    Pretreatment Division             
City Treasurer                           Tracy Horvarter                   
City Treasurer                                                             
Clarion Technologies Inc P               William Beckman President & COO   
Code Hennessy & Simmons LLC              Edward Lhee Managing Director     
Cole Schotz Meisel Forman & Leonard PA   Stuart Komrower & Mark Politan    
Consolidated Metco                       Ed Oeltjen President              
Constellation NewEnergy Inc              Catherine Barron Esq              
Creative Foam Corp                       Wayne Blessing President          
Crowell & Moring LLP                     Joseph L Meadows                  
Crowell & Moring LLP                     Mark D Plevin                     
Cummings McClorey Davis & Acho PLC       K Kinsey                          
DaimlerChrysler Corporation              Kim R Kolb Esq                    
Daniella Saltz                                                             
Danning Gill Diamond & Kollitz LLP       George E Shulman                  
David H Freedman                                                           
David Heller                                                               
David Youngman                                                             
Delaware Street Capital LLC              Darin Milmeister                  
                                         James Bertrand President Delphi Safety &
Delphi Corp                              Interior Systems                  
Dennis C Roberts PLLC                    Dennis C Roberts                  
Detroit Technologies Inc                 John Lychos VP & CFO              
Dickinson Wright PLLC                    Dawn R Copley Esq                 
Dickinson Wright PLLC                    Michael C Hammer                  
Dilworth Paxson LLP                      Anne Marie Kelley & Scott Freedman
Dong Kwang Ramos SA de CV                Jorge Zavala                      
Dow Chemical Company                     Kathleen Maxwell                  
Dow Chemical Company                     Lee H Sjoberg                     
Duane Morris LLP                         Brian W Bisignani Esq             
DuPont                                   Bruce Tobiansky                   
Dworken & Bernstein Co LPA               Howard S Rabb Esq                 
Dykema Gossett Rooks Pitts PLLC          Peter J Schmidt                   
Dymas Capital Management                 Kenneth Leonard Managing Director 
Earle I Erman                                                              
Easly Custom Plastics Inc formerly
Mckechnie Plastic Components             Don Tesner VP of Finance & Administration
Eastman & Smith Ltd                      Matthew D Harper                  
Eisenmann Corp                           Phil Griffin                      
Elias Meginnes Riffle & Seghetti PC      Brian J Meginnes & Janaki Nair    
Ellwood Group Inc                        Susan A Apel Esq                  
Erin M Casey                                                               
Erman Teicher Miller Zucker & Freedman
PC                                       Julie Teicher & Dianna Ruhlandt   
Ernie Green Industries Inc               Darrel Hollenbacher VP Finance    
Exco Technologies Inc                    Paul Riganelli VP of Finance & CFO

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                      Page 2 of 7
                                                   Served via Electronic Mail

            CREDITOR NAME                         CREDITOR NOTICE NAME                                    EMAIL
Fabri Form Co                           John Knight President               
Fagerdala World Foams                   John Ballinger                      
Fibrox Technology Ltd                   Geoff Hampson President             
Flex N Gate                             Jim Zsebok Director M & A           
Foley & Lardner LLP                     Erin Toomey                         
Foley & Lardner LLP                     Judy A Oneill Esq                             jo'
Formed Fiber Technologies               David MacMahon President & CEO      
Frank Gorman                                                                
Friend Skoler & Co LLC                  Dean Bosacki VP                     
Gail Perry                                                                  
Garan Lucow Miller PC                   Kellie M Blair Esq                  
Garan Lucow Miller PC                   Robert Vozza Esq                    
Ge Capital                                                                  
GE Polymerland                          Val Venable                         
George E Schulman                                                           
Gold Lange & Majoros PC                 Elias T Majoros                     
Gold Lange & Majoros PC                 Stuart A Gold & Donna J Lehl        
Goldin Capital Management               BJ Patel                            
Greenbriar Equity Group LLC             Jill Raker Managing Director        
                                        David Robinson President North America Carl
Grupo Antolin Irausa SA                 Guething                            
Grupo Industrial Catensa                Pere Mane Director of Finance       
                                        Hector Zamorano Montelongo Head of Investor
Grupo Industrial Saltillo SA de CV      Relations                           
GSC Partners Inc                        Joshua Porter Analyst               
Guardian Automotive                     Charles Wilson VP & CFO             
GW Plastics Inc                         Brennan Riehl President             
H I G Capital Management                John P Bolduc Managing Director     
Hal Novikoff                                                                
Handwork & Kerscher LLP                 Jeffrey M Kerscher                  

Harvest Partners                        Stephen Eisenstein Senior Managing Director
Heather Sullivan                                                            
Hewlett Packard Co                      Anne Marie Kennelly                 
Hewlett Packard Co                      Ken Higman                          
Hunt Special Situations Group LP        Philip Arra VP                      
Hunton & Williams LLP                   John D Burns                        
Hyman Lippitt PC                        Brian D Okeefe                      
Injectronics Inc                        Paul Nazzaro President              
Injex Industries                        Peter Petri President               
Insight Equity                          Robert Strauss Senior Associate     
InterChez Logistics Systems Inc         Mark Chesnes                        
International Union UAW                 Niraj R Ganatra                     
J F Lehman & Co                         George Sawyer Managing Principal    
Jacob & Weingarten PC                   Robert K Siegel                     
Jacobson Partners                       Edmund Gaffney Principal            
Jaffe Raitt Heuer & Weiss PC            Alicia S Schehr                     
Jaffe Raitt Heuer & Weiss PC            Louis P Rochkind                    
James A Plemmons                                                            
James C Edwards                                                             
Jenner & Block LLP                      Paul V Possinger & Peter A Siddiqui 
Jim Clough                                                                  
Joe LaFleur                                                                 
Joe Saad                                                                    
John A Harris                                                               
John Green                                                                  
John J Dawson                                                               
John S Sawyer                                                               
Jones Plastic & Engineering Co LLC      Craig Jones CEO                     
Josef Athanas                                                               
Joseph Delehant Esq                                                         
Joseph M Fischer Esq                                                        
K Crumbo                                                                    

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                      Page 3 of 7
                                                     Served via Electronic Mail

            CREDITOR NAME                         CREDITOR NOTICE NAME                                     EMAIL
K Schultz                                                                    
Kelley Drye & Warren LLP                James S Carr Denver Edwards          

Kemp Klein Umphrey Endelman & May PC    Robert N Bassel Esq                  
Kim Stagg                                                                    
Kimberly Davis Rodriguez                                                     
Kohlberg & Co LLC                       Christopher Anderson Associate       
KPAC Solutions                          Kevin Kennedy                        
KSR International                       Pat Burton                           
                                        Paul Magy Terrance Hiller Jr & Matthew
Kupelian Ormond & Magy PC               Thompson                             
KZC Catalyst Partners LLC               Matthew Esh Mgr                      
Law Debenture Trust Company of New                                           
York                                    Patrick Healy & Daniel Fisher        
Lear Corp WL Ross & Co                  Steven Toy WLR                       
Leatherwood Walker Todd & Mann PC       Seann Gray Tzouvelekas               
Leigh Walzer                                                                 
Leon Plastics                           Tom Pykosz President                 
Leucadia National Corp
 Conwed Plastics                        Lee Vandermyde VP Corporate Development
Levine Fricke Inc                                                            
Levine Leichtman                        Paul Drury                           

Linebarger Goggan Blair & Sampson LLP   Elizabeth Weller                     

Linebarger Goggan Blair & Sampson LLP   John P Dillman                       
Linsalata Capital Partners              Robert Weber Managing Director       
Listowel Technology Inc                 Blair Burns Human Resource Mgr       
Litespeed Partners                      Timothy Chen                         
Littlejohn & Co LLC                     Brian Ramsay Managing Director       
Lowenstein Sandler PC                   Michael S Etkin & Ira M Levee        
Lowenstein Sandler PC                   Vincent A DAgostino Esq              
M Crosby                                                                     
Macomb County MI                        Jill K Smith Asst Corp Counsel       
Macomb Intermediate School                                                   
Magna International Intier              Bob Brownlee VP Operations           
Marc J Carmel                                                                
Mark Fischer                                                                 
Mayo Crowe LLC                          David S Hoopes                       
McShane & Bowie PLC                     John R Grant                         
Meridian Automotive Systems             Richard Newsted CEO                  
Michael Best & Friedrich LLP            Paul A Lucey                         
Michael R Paslay                                                             
Michael Stamer                                                               
Michigan Department Of Treasury                                              
Mighty Enterprises Inc                  David M Gurewitz                     
Mike O'Rourke                                                                
Mike Paslay                                                                  
Miles & Stockbridge PC                  Patricia A Borenstein Esq            
Miller Canfield Paddock & Stone PLC     Timothy A Fusco Esq                  
Miller Cohen                            Bruce A Miller                       
Miller Johnson                          Thomas P Sarb & Robert D Wolford     
Minden Gross LLP                        Timothy Dunn                         

Miniature Precision Components Inc      Jeff Lane VP of Automotive Sales & Marketing
Ministry Of Finance Corp Tax Branch                                          
Missouri Dept Of Revenue                15663507                             
Morganroth & Morganroth PLLC            Jeffrey Morganroth                   
Morgenthaler                            John Lutsi General Partner           
Municipalite Du Village De              Lacolle                              
Munsch Hardt Kopf & Harr PC             Randall A Rios                       
Myers Nelson Dillon & Shierk PLLC       James R Bruinsma                     
NICCA USA Inc                           Karen Schneider                      

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                       Page 4 of 7
                                                     Served via Electronic Mail

             CREDITOR NAME                         CREDITOR NOTICE NAME                                     EMAIL
Nick Shah                                                                      
Nina Rosete                                                                    
Novacap                                   Marc Beauchamp President & Founder   
Nutter McClennen & Fish LLP               Peter Nils Baylor Esq                
Nyloncraft Inc                            James Krzyzewski CEO                 
O Reilly Rancilio PC                      Ralph Colasuonno & Craig S Schoenherr Sr
OEM Erie                                  Nick Bogdanos                        

Otterbourg Steindler Houston & Rosen PC   Steven B Soll Esq                    
Patriarch Partners LLC                    Michael Fey                          
Paul Hoffman                                                                   
Pear Sperling Eggan & Daniels PC          Kevin N Summers                      
Pension Benefit Guaranty Corporation      Sara Eagle & Gail Perry              
Pension Benefit Guaranty Corporation      Sara Eagle & Gail Perry              
Pepe & Hazard LLP                         Charles J Filardi Jr                 
Pepper Hamilton LLP                       Francis J Lawall & Bonnie MacDougal Kistler
Pepper Hamilton LLP                       J Gregg Miller & Linda J Casey       
Pepper Hamilton LLP                       Kenneth H Zucker                     
Peter Schmidt                                                                  
Peter V Pantaleo                                                               
Phh Canada Inc                                                                 
Philip Dublin                                                                  
Phoenix Contracting Company               Tricia Sommers                       
Pillsbury Winthrop Shaw Pittman LLP       Craig A Barbarosh                    
Pillsbury Winthrop Shaw Pittman LLP       Patrick J Potter Esq                 
                                          Rick Antonoff Esq Lara Sheikh Esq Josh J May
Pillsbury Winthrop Shaw Pittman LLP       Esq                                  
Pillsbury Winthrop Shaw Pittman LLP       William B Freeman Esq                
Pitts Hay & Hugenschmidt PA               Robert P Pitts Esq                   
Plastech Engineered Products Inc          Richard Miller Corporate Development 
Plastek Industries Inc                    Bill Baughman President              
Platinum Equity LLC                       John Diggins Partner                 
Plunkett & Cooney PC                      Douglas C Bernstein                  
Post & Schell PC                          Brian W Bisignani Esq                
PPM America Capital Partners LLC          Scott Rooth                          
Quadrangle Group LLC                      Andrew Herenstein                    
Quadrangle Group LLC                      Patrick Bartels                      
Questor Management Co                     Andrew Wiegand Associate             
R Aurand                                                                       
R J Sidman                                                                     
Ralph E McDowell                                                               
Ravich Meyer Kirkman McGrath & Nauman
PA                                     Michael F McGrath Esq                   
Ray C Schrock                                                                  
Rehau Inc                              Jeff McQueen Director of Sales          
Republic Financial Corp                James B Tompkins                        
                                       Bassem Mansour Managing Partner & Co
Resilience Capital Partners LLC        Founder                                 
Rex D Rainach                          A Professional Law Corporation          
Rhoades McKee                          Dan E Bylenga Jr                        
Rick Feinstein                                                                 
Ricoh Canada Inc                                                               
Riker Danzig Scherer Hyland & Perretti Dennis J OGrady Joseph L Schwartz & Curtis M
LLP                                    Plaza                                   
RLI Insurance Company                  Roy Die                                 
Robert J Diehl Jr                                                              
Robert Weiss                                                                   
Robin Spigel                                                                   
Ronald A Leggett                       Collector Of Revenue                    
Ronald R Rose                                                                  
Sarah Eagle                                                                    

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                       Page 5 of 7
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             CREDITOR NAME                          CREDITOR NOTICE NAME                                     EMAIL
SC DHEC                                    Evander Whitehead                   
Schreeder Wheller & Flint LLP              J Carole Thompson Hord              
Sean P Corcoran                                                                
Seiller Waterman LLC                       Richard M Rubenstein                
Seyburn Kahn Ginn Bess & Serlin PC         Leslie Stein                        
Seyfarth Shaw LLP                          David C. Christian II               
Sheehan Phinney Bass & Green PA            Bruce Harwood                       
Sheryl Toby                                                                    
Shumaker Loop & Kendrick LLP               David H Conaway                     
Sidley Austin Brown & Wood LLP             Bojan Guzina & Brian J Lohan        
Sills Cummis Epstein & Gross PC            Andrew H Sherman & Boris I Mankovetskiy
Silverpoint Capital                        Craig Hamrah                        
Spengler Nathanson PLL                     Michael W Bragg Esq                 
St Paul Travelers                          Vatana Rose                         
Stark County Treasurer                     PA Powers                           
                                           Michigan Dept Of Environmental Quality
State Of Michigan                          Environmental Assistance Div        
                                           Michigan Dept Of Treasury Collection Div
                                           Office of Financial Mgmt
State Of Michigan                          Cashiers Office                     
State Of Michigan                          Michigan Unemployment Insurance Agency
Steinberg Shapiro & Clark                  Mark Shapiro                        
Stephen E Spence                           US Trustee                          
Stephen S LaPlante                                                             
Stephen Tetro                                                                  
Steven A Siman PC                          Steven A Siman                      
                                           Leonard P Goldberger Esq & John C Kilgannon
Stevens & Lee PC                           Esq                               
Stonington Partners Inc                    Bradley Hoecker Partner           
Stradley Ronon Stevens & Young LLP         Paul Patterson Esq                
Sun Capital Partners                       Jason Leach                       
T Pryce                                                                      
Tata AutoComp Systems Ltd                  MP Chugh                          
Tax Administrator                          Jim Cambio                        
Textron Inc                                                                  
The Bank of New York                       Gary S Bush                       
The Renco Group                            Ari Rennert                       

The Reserve Group                          Tucker Marshall Corporate Finance Associate
Thieme Corp                                Stephan Hecht Executive VP          
Thomas Radom                                                                   
ThyssenKrupp Automotive                    Randy Stephens                      
Titan Plastics Group Corp                  Greg Botner CEO                     
Toyoda Gosei Co Ltd                        Yuzo Saito President                
Tricia Sherick                                                                 
Troy R Taylor PLLC                         Troy Taylor                         
Tyco Capital Inc                                                               
U S Farathane Corp                         Andrew Greenlee President & CEO     
UGN Inc                                    Peter Anthony President             
Uniroyal Engineered Products Five Points
Partners                                   Howard Curd Chairman & CEO          
United Rentals Of Canada Inc                                                   
United Steelworkers                        David R Jury                        

Varnum Riddering Schmidt & Howlett LLP     Mary Kay Shaver                     
Vaupell Inc                                Joe Jahn President & CEO            
Vi Chem Corp                               Leonard Slott President & CEO       
Ville De Farnham                           Service de la Tresorerie            
Vinson & Elkins LLP                        John E West                         

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                          Page 6 of 7
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            CREDITOR NAME                            CREDITOR NOTICE NAME                               EMAIL
Von Briesen & Roper SC                      Randall Crocker & Rebecca Simoni
Voridian Canada Company                                                   
Warner Norcross & Judd LLP                  Michael G Cruse               
Warner Stevens LLP                          Michael D Warner Esq          
Wellspring Capital Management               Greg Feldman Managing Partner 
Wickes Manufacturing Co                     co Stacy Fox of C&A           
Wienner & Gould PC                          Seth Gould David Ellenbogen   
Wilbert Plastic Svcs                        Curt Zamec CEO                
William C Andrews                                                         
William G Diehl                                                           
William J Byrne                                                           
Willis Stein & Partners LLC                 Christopher Boehm Principal   
Willkie Farr & Gallagher LLP                Alan Lipkin & Robin Spigel    

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

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                                         Page 7 of 7
                                            Served via Facsimile
                                               (no valid e-mail)

                CREDITOR NAME                          CREDITOR NOTICE NAME                   FAX
American General Finance                                                                217-356-5469
Attorney General of MI                        Matthew H Rick                            517-373-2060
Barclays Bank PLC                             Mr David Bullock                          212-412-1706
Bayer Material Sciences                       Linda Vesci                               412-777-4736
BNY Midwest Trust Company                     Mary Callahan                             312-827-8542
BNY Midwest Trust Company                     Roxane Ellwalleger                        312-827-8542
Brown Corporation                             Mark Ferderber                            616-527-3385
Burr & Forman LLP                             Shannon E Hoff                            205-458-5100
City Of Albemarle                             Utilities Department                      704-984-9445
City Of Battle Creek                          Income Tax Division                       269-966-3629
City Of Longview                              Water Utilities                           903-237-1004
City Of Marshall                              Maurice S Evans City Manager              269-781-3835
City Of Sterling Heights                      James P Bulhinger City Treasurer          586-276-4077
Clark Hill PLC                                E Todd Sable                              313-965-8252
Colbert & Winstead PC                         Amy Wood Malone                           615-321-9555
Colbond Inc                                   Don Brown                                 828-665-5005
Contrarian Capital Management LLC             Seth Lax                                  203-629-1977
Coolidge Wall Womsley & Lombard               Steven M Wachstein Esq                    937-223-6705
Crowell & Moring LLP                          Leslie Epley                              202-328-5116
Dayton Bag & Burlap Co                        Jeff Rutter                               937-258-0029
El Paso Natural Gas Company                   Michael J McGinnis                        713-420-5669
Enerflex Solutions LLC                        Todd McCallum                             248-430-0134
Exxon Chemicals                               Law Dept                                  281-588-4606
Intertex World Resources Trintex Corp         Bill Weeks                                770-258-3901
Kilpatrick & Associates PC                    Richardo Kilpatrick Leonora Baughman      248-377-0800
Lake Erie Products                            Lilia Roman                               630-595-0336
Lambert Leser Isackson Cook & Giunta PC       Susan M Cook                              989-894-2232
McLane Graf Raulerson & Middleton PA          Joseph A Foster                           603-625-5650
Meridian Magnesium                                                                      517-663-2714
Miller Canfield Paddock & Stone PLC           Jose J Bartolomei                         313-496-8452
Missouri Dept of Revenue                      Steven A Ginther                          573-751-7232
Office of Finance of Los Angeles              Bankruptcy Auditor                        213-368-7076
Office of the US Attorney                     Julia Pidgeon Asst US Atty                313-226-3800
Paul Weiss Rifkind Wharton & Garrison LLP     Stephen J Shimshak & Netanella T Zahavi   212-757-3990
Pension Benefit Guaranty Corporation          Sara Eagle & Gail Perry                   202-326-4112
Pine River Plastics Inc                       Barb Krzywiecki                           810-329-9388
Plastech                                      Kelvin W Scott Esq                        313-792-2729
Progressive Moulded Products                  Dan Thiffault                             905-760-3371
Revenue Canada                                                                          902-432-6287
Riverfront Plastic Products Inc               George Tabry                              734-281-4483
Ross Dixon & Bell LLP                         Clinton Cameron                           312-759-1939
Select Industries Corp                        Christine Brown                           937-233-7640
South Carolina Dept Of Revenue                Sales & Use Tax Division                  803-898-5147
Southco                                       Lorraine Zinar                            610-361-6082
Standard Federal Bank                         Holly Matthews                            248-816-4376
Stark Reagan PC                               Joseph A Ahern                            248-641-9921
State Of Michigan                             Linda King                                517-241-8077
Strobl & Sharp PC                             Lynn Brimer Dennis Loughlin               248-645-2690
Teknor Financial Corporation                  Bruce B Galletly                          401-725-5160
TG North America                              Raymond Soucie                            248-280-2110
Third Avenue Trust                            W James Hall                              212-735-0003
Town Of Lincoln Finance Office                                                          401-333-3648

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                          Page 1 of 2
                                            Served via Facsimile
                                               (no valid e-mail)

               CREDITOR NAME                           CREDITOR NOTICE NAME         FAX
Treasurer Of State                            Joseph T Deters                 614-644-7313
UBS Investment Bank                           Rick Feinstein                  203-719-1090
Unique Fabricating Inc                        Tom Tekieke                     248-853-8422
Valiant Tool & Mold Inc                       General Fax                     519-944-7748
Vericorr Packaging fka CorrFlex Packaging     Adriana Avila                   586-939-4216
Viacom Inc                                    JoAnn Haller                    412-642-5614
William R Garchow                                                             989-832-0077

In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR)                          Page 2 of 2
                                                                                                       Served via Overnight Mail
                                                                                                           (no valid e-mail or fax)

         CREDITOR NAME                              CREDITOR NOTICE NAME                                ADDRESS1                               ADDRESS2             CITY          STATE            ZIP        COUNTRY
3M Automotive                             Frank Loftus Business Director                   19460 Victor Pkwy                                                  Livonia               MI        48152
                                          Steven Reddick Director of Acquisitions &
ABC Group Inc                             Corporate Development                            2 Norelco Dr                                                       North York            ON      M9L-2X6        Canada
Advanced Composites Inc                   Rob Morgan                                       1062 S 4th Ave                                                     Sidney                OH      45365-8977
Advanced Plastics Corp                    Ronald Printz President                          24874 Groesbeck Hwy                                                Warren                MI      48089
Akin Gump Strauss Hauer & Feld LLP        Michael S Stamer Philip C Dublin                 590 Madison Ave                                                    New York              NY      10022
Alveo AG                                  Markus Bidder Director                           Bahnhofstr 7                                                       Luzern                        CH-6002        Switzerland
Android Industries LLC                    Darrel Reece President                           10740 Plaza Dr                                                     Whitmore Lake         MI      48189
AP Plasman                                Dave Whiskel President                           5245 Burke St                                                      Windsor               ON      N9A-6J3        Canada
Apollo Advisors LLC                       Richard Peteka Managing Director                 1350 Ave of the Americas 27th Fl                                   New York              NY      10019
Arkay Industries Inc                      Kevin Kuhnash President                          220 American Way                                                   Monroe                OH      45050-1202
Ashland Chemical Co                       Gary Cappeline President                         5200 Blazer Pkwy                                                   Dublin                OH      43017
Assoc Receivables Funding Inc                                                              PO Box 16253                                                       Greenville            SC      29606
Athens City Tax Collector                 Mike Keith                                       PO Box 849                                                         Athens                TN      37371-0849
Ausimont                                  Michael Lacey President                          10 Leonard LN                                                      Thorofare             NJ      8086
Automotive Components Holdings LLC                                                         1700 Rotunda Dr                                                    Dearborn              MI      48121
BASF AG                                   Carl Hahn VP                                     3000 Continental Dr N                                              Mt Olive              NJ      7828
Basf Corporation                          Charlie Burrill                                  1609 Biddle Ave                                                    Wyandotte             MI      48192
Baxenden Chemicals Ltd                    Norman Gee Managing Director                     Paragon Works                                                      Baxenden           Accrington BB5 2SL        United Kingdom
Bayer AG                                  Mark Yogman & Frank Holtrup PhD                  100 Bayer Rd Bldg 4                                                Pittsburgh            PA      15205

Bayport Baymex Flambeau Inc               John Walton Sr & William Flint President & COO   801 Lynn Ave                                                       Baraboo               WI        53913
Beach Mold & Tool Inc                     Douglas Batliner President & COO                 999 Progress Blvd                                                  New Albany            IN        47150-2258
Beam Miller & Rogers PLLC                 Harry W Miller III                               709 Taylor St                              PO Box 280240           Nashville             TN        37208
Bell Boyd & Lloyd Inc                     Jay Truty                                        3 1st National Plaza Ste 3300              70 W Madison St         Chicago               IL        60602-4207
Benecke Kaliko                            Hans Meyer                                       2700 First Indiana Plaza                   135 N Pennsylvania St   Indianapolis          IN        46204
Blackhawk Automotive Plastics             Clifford Croley President & CEO                  800 Pennsylvania Ave                                               Salem                 OH        44460
Blue Water Automotive Systems Inc         Michael Lord President                           1515 Busha Hwy                                                     Marysville            MI        48040
                                                                                                                                                              Alcala de
Borgers                                   Klaus Grotke Managing Director                   Galileo Galilei 26                         PE Garena               Henares             Madrid      E-28806      Spain
British Vita Plc                          James Mercer Executive Chairman                  Oldham Rd                                                          Middleton          Manchester   M24 2DB      United Kingdom
Brunswick Corp                            Ms Amy Evans                                     Law Dept                                   One North Field Ct      Lake Forest           IL        60045
Butzel Long PC                            Thomas B Radom                                   100 Bloomfield Hills Pkwy Ste 100                                  Bloomfield Hills      MI        48304
Cadence Innovation LLC                    Jerry Mosingo CEO & President                    977 E 14 Mile Rd                                                   Troy                  MI        48083
Cadence Innovation LLC                    Stuart H. Kupinsky                               977 E. 14 Mile Road                                                Troy                  MI        48083
CalsonicKansei North America Inc          Shingo Sato President                            1 Calsonic Way                                                     Shelbyville           TN        37160-2031
Canada Customs & Rev Agency               Attn Receiver General                            1 5 Notre Ave                                                      Sudbury               ON        P3A 5C2      Canada
Canada Customs & Rev Agency               International Tax Service                        2204 Walkley Rd                                                    Ottawa                ON        K1A 1B1      Canada
Canadian General Tower                    Jan Chaplin President & CEO                      52 Middleton St                                                    Cambridge             ON        N1R-5T6      Canada
Carlisle Engineered Products Inc          Kevin Early President                            900 S Wiley St                                                     Crestline             OH        44827
Charter Township Of Plymouth                                                               PO Box 8040                                                        Plymouth              MI        48170-4394
City Of Barberton                         Income Tax Division                              104 3rd St NW                                                      Barberton             OH        44203
City Of Canton                            Canton Income Tax Dept                           PO Box 9951                                                        Canton                OH        44711-9951
City Of Dover                             Wastewater Labroratory                           484 Middle Rd                                                      Dover                 NH        03820
City Of Dover                                                                              PO Box 818                                                         Dover                 NH        03820-0818
City Of Evart Recreation Dept                                                              200 South Main St                                                  Evart                 MI        49631
City Of Fullerton                                                                          303 W Commonwealth Ave                                             Fullerton             CA        92632
City Of Havre De Grace                    Mary Ellen Hinckle                               711 Pennington Ave                                                 Havre De Grace        MD        21078
City of Kalamazoo                         Carolyn Rutland PhD                              Public Svc Dept Env Svc Div                1415 N Harrison St      Kalamazoo             MI        49007-2565
City Of Los Angeles                       Dept Of Building And Safety                      201 N Figueroa St No 786                   File 54563              Los Angeles           CA        90012
City Of Phoenix                           City Attorneys Office                            200 W Washington St 13th Fl                                        Phoenix               AZ        85003
City Of Roxboro                           Tax Department                                   PO Box 128                                                         Roxboro               NC        27573
City Of St Joseph                         Water Department                                 700 BRd St                                                         St Joseph             MI        49085-1355
City Of Williamston                                                                        161 E Grand River                                                  Williamston           MI        48895
City Treasurer                            Port Huron Police Department                     100 Mcmorran                                                       Port Huron            MI        48060

           In re: Collins & Aikman Corp., et al.
           Case No. 05-55927 (SWR)                                                                              Page 1 of 5
                                                                                                       Served via Overnight Mail
                                                                                                          (no valid e-mail or fax)

           CREDITOR NAME                           CREDITOR NOTICE NAME                             ADDRESS1                                   ADDRESS2                CITY      STATE           ZIP        COUNTRY
Collector Of Revenue                     Barbara J Walker                                201 N Second St                                                         St Charles       MO        63301
Collins & Aikman Corp                    Stacy Fox                                       26553 Evergreen Rd                          Ste 900                     Southfield        MI       48076
Continental AG                           Alan Hippe CFO                                  Vahrenwalder Strasse 9                                                  Hanover                    D-30165      Germany
Continental Plastics Co                  Anthony Catenacci President                     33525 Groesbeck Hwy                                                     Fraser            MI       48026
Corning Inc                              Nancy Holtby Esq                                Legal Dept                                  Riverfront Plaza HQ E2 10   Corning           NY       14831
Cox Hodgman & Giarmarco PC               William H Horton Esq & Sean M Walsh Esq         Columbia Center 10th Fl                     101 W Big Beaver Rd         Troy              MI       48084
Creative Engineered Polymer Products
LLC                                      Bruce Taylor                                    2100 S Almont Ave                                                       Imlay City       MI        48444-9732
Cunningham Dalman PC                     Jeffrey K Helder                                321 Settlers Rd                             PO Box 1767                 Holland          MI        49423
Custom Pak Inc                           Dick Olsen CEO                                  86 16th Ave N                                                           Clinton          IA        52732
Dana Corp                                Lisa A Wurster Esq                              4500 Dorr St                                PO Box 1000                 Toledo           OH        43615
Davidson Kempner Capital Management
LLC                                      Morgan Blackwell                                885 Third Ave Ste 3300                                                  New York          NY       10022
DBM Technologies LLC                     Lawrence Crawford President & CEO               140 S Saginaw Ste 725                                                   Pontiac           MI       48342
Dennis Reis LLC                          Dennis P Reis                                   7000 N Green Bay Ave                                                    Milwaukee         WI       53209
Dold Spath McKelvie & DeLuca PC          Charles McKelvie Rita Baird                     Kellie Schone Jayson Macyda                 5445 Corporate Dr Ste 170   Troy              MI       48098-2683
Dott Industries Inc                      Rick Sneider CEO                                395 Demille Rd                                                          Lapeer            MI       48446
                                         Ramesh Ramachandran Director of Strategic
Dow Chemical Co                          Planning & Business Development                 2030 Dow Center                                                         Midland           MI       48674
Dr Schneider                                                                             5775 Brighton Pines CT                                                  Howell            MI       48843
Draexlmaier                                                                              1751 E Main St                                                          Duncan            SC       29334
Dsm Engineering Plastics Inc             Paul Kerckhoffs VP of Finance                   2267 W Mill Rd                                                          Evansville        IN       47732
Dumo Plastics SA                         Hendrik Kestelooc President                     Wijnendalstraat 171                                                     Roselare                   B-8800       Belgium
DuPont                                   Susan F Herr                                    DuPont Legal D 7156                         1007 N Market St            Wilmington       DE        19898
Dykema Gossett PLLC                      Ronald Rose & Brendan Best                      400 Renaissance Center                                                  Detroit          MI        48243
Eastman & Smith Ltd                      David W Nunn Esq                                One SeaGate 24th Fl                         PO Box 10032                Toledo           OH        43604
Engineered Plastic Components Inc        Reza Kargardeh Owner                            1408 Zimmerman Dr                                                       Grinnel          IA        50112-9703
ER Wagner Manufacturing                  Gary Torke                                      4611 North 32nd St                                                      Milwaukee        WI        53209-6023
Erie Plastics Corp                       Paul Roche President                            844 Route 6                                                             Corry            PA        16407-9099
Evco Plastics                            Dale Evans President                            4902 Ampere Dr                                                          Reno             NV        89502
ExxonMobil Chemical Co                   J R Kahn Asset Enhancement Mgr                  800 Bell St                                                             Houston          TX        77002
Faist Automotive GmbH & Co KG            Michael Faist President                         Postfach 11 64                                                          Krumbach                   D-86369      Germany
Faurecia                                 Pat Leslie Corporate Controller                 2050 Auburn Rd                                                          Auburn Hills      MI       48326
Fisher Automotive Systems Fisher
America Inc                              William Stiefel                                 1084 Doris Rd                                                           Auburn Hills      MI       48326-2613
Freudenberg Nok Inc                                                                      47690 E Anchor Ct                                                       Plymouth          MI       48170
Frimo                                    Hans Gunter Bayer President & CEO               6 Hansaring                                                             Lotte          Westfalen   49504        Germany

Ga Dept Of Revenue                       Director's Office for Taxpayer Services Division PO Box 105499                                                          Atlanta          GA        30348-5499
Gaston County                                                                             PO Box 890691                                                          Charlotte        NC        28289-0691
Ge Capital                                                                                PO Box 740434                                                          Atlanta          GA        30374
Ge Capital                                                                                PO Box 640387                                                          Pittsburgh       PA        15264-0387
Ge Capital                                                                                PO Box 642444                                                          Pittsburgh       PA        15264
Ge Capital Comm Serv Astro Dye                                                            PO Box 60500                                                           Charlotte        NC        28260
General Motors Corp                      Linda L Bentley                                  300 Renaissance Center                     PO Box 300                  Detroit          MI        48243
GI Plastek                               Mark Bua Controller                              Five Wickers Dr                                                        Wolfeboro        NH        3894
Globaltex 2000 Ltd                       Doug Wilson President                            735 Prince Rd Unit C                                                   Windsor          ON        N9C-2Z2      Canada
Greenville Technology Inc                Kyoshi Sato President                            5755 State Route 571                                                   Greenville       OH        45331
Haartz Corp                              William Kendrick President                       87 Hayward Rd                                                          Acton            MA        01720
Harford County Revenue                                                                    220 South Main St                                                      Bel Air          MD        21014
Heartland Automotive LLC                 Soji Honma President                             300 S Warren Dr                                                        Greencastle      IN        46135
Heritage Environmental Svcs Inc          Mr Ken Price                                     7901 W Morris St                                                       Indianapolis     IN        46231
Hicks Casey & Foster PC                  Samuel D Hicks Esq                               136 N Fairground St Ste 100                                            Marietta         GA        30060
High Tech Mold                           Chuck Tobiczyk                                                                                                                           MI

          In re: Collins & Aikman Corp., et al.
          Case No. 05-55927 (SWR)                                                                              Page 2 of 5
                                                                                                   Served via Overnight Mail
                                                                                                        (no valid e-mail or fax)

            CREDITOR NAME                          CREDITOR NOTICE NAME                             ADDRESS1                               ADDRESS2                   CITY          STATE           ZIP        COUNTRY
Highwoods Forsyth Lp                      co Highwoods Properties Llc                  Attn Lease Administration                   3322 West End Ave Ste 600   Nashville             TN        37203
Highwoods Forsyth Lp                      co Highwoods Properties Llc                  Attn Lease Administration                   3100 Smoketree Ct Ste 600   Raleigh               NC        27604
Hnk Michigan Properties                   co Rudolph libbe Properties                  7255 Crossleigh Court Ste 108                                           Toledo                OH        43617
HP Pelzer Automotive Systems              Mark Confroy President                       1175 Crooks Rd                                                          Troy                   MI       48084
Huntsman Polyurethanes                    John Heskett Assistant Treasurer             500 Huntsman Way                                                        Salt Lake City        UT        84108
Hyundai Mobis                                                                          140 2Kye Dong Chongro Ku                                                Seoul                                        Korea
Indiana Department Of Revenue                                                          100 N Senate Ave                                                        Indianapolis           IN       46204-2253
Indiana Dept Of Revenue                                                                PO Box 7218                                                             Indianapolis           IN       46207-7218
Indiana Steel & Wire Co                   Michael L Cioffi                             1 E 4th St                                                              Cincinnati             OH       45202
Industrial Development Board              of the City of Montgomery                    PO Box 4660                                                             Montgomery             AL       36103-4660
Industrial Leasing Company                                                             PO Box 1803                                                             Grand Rapids           MI       49501
Industrial Truck Sales & Svc                                                           PO Box 1807                                                             Durham                 NC       27702-1807
Inergy Automotive Systems LLC             James Squatrito President & CEO              2710 Bellingham                                                         Troy                   MI       48083
Inmet Division of Multimatic                                                           35 West Milmot St                                                       Richmond Hill          ON       L4B 1L7      Canada
Innatec                                   Willard McCardell Jr                         750 Letica Dr                                                           Rochester              MI       48307
Internal Revenue Service                  SBSE Insolvency Unit                         Box 330500 Stop 15                                                      Detroit                MI       48232
Intertec Systems JV JCI and Inoac         Craig Theisen President                      2600 Bellingham Rd Ste 400                                              Troy                   MI       48083
Invista                                                                                601 S LA Salle St Ste 310                                               Chicago                IL       60605-1725
ISP Elastomer                             Tim Gorman                                   PO Box 4346                                                             Houston                TX       77210
Jacob & Weingarten PC                     Howard S Sher                                777 Somerset Pl                             2301 W Big Beaver Rd        Troy                   MI       48084
James R Temple                                                                         108 W Scott St                                                          Grand Ledge            MI       48837
Janesville Products                       Laura Kelly                                  2700 Patterson Ave                                                      Grand Rapids           MI       49546
Jet Moulding Compounds                                                                 251 Station Street                                                      Ajax                   ON       L1S 1S3      Canada
JSP International                         Zach Estrin General Counsel                  273 Great Valley Pkwy                                                   Malvern                PA       19355
                                                                                                                                                               Koza Gun 253
Kasai Kogyo                                                                            3316 Miyayama Samukawamachi                                             0106               Kanagawa     253 0106     Japan
Katten Muchin Rosenman LLP                Howard Lanznar                               525 West Monroe Street                                                  Chicago                 IL      60661
Kay Automotive Graphics                   Joe Kay President                            57 Kay Industrial Dr                                                    Lake Orion              MI      48361
Keith Milligan                                                                         3745 C Us Hwy 80 W                                                      Phenix                  AL      36870
Kerr Russell & Weber PLC                  Kevin L Larin & James E DeLine               500 Woodward Ave Ste 2500                                               Detroit                 MI      48226
Key Plastics                              Mike Torakis CEO                             21700 Haggerty Rd Ste 100 N                                             Northville              MI      48167
Kyowa Leather Cloth                       Naoki Noda President & Director              1876 Higashi machi                                                      Hamamatsu            Shizuoka   430-8510     Japan
Lacks Enterprises Inc                     Richard Lacks President                      5460 Cascade Rd S E                                                     Grand Rapids            MI      49546

Lawrence Automotive Interiors Ltd                                                      Pintail Close Victorial Business Park                                   Netherfield        Nottingham   NG4SG        United Kingdom
Lear Corp                                 Edward M. Mahon, Jr.                         21557 Telegraph Rd                                                      Southfield              MI      48034
Lyondell Chemical                         Mario Portelo VP of Corporate Development    1221 Mckinney St                                                        Houston                TX       77010
Manpower                                  C Garland Waller                             30800 Northwestern Hwy                                                  Farmington Hills        MI      48334
Meridian Park                                                                          2707 Meridian Dr                                                        Greenville             NC       27834
                                          Michael A Cox Juandisha M Harris & Heather
Michigan Dept of Treasury                 Donald                                       3030 W Grand Blvd Ste 10 200                                            Detroit                MI       48202
Mills & Stockbridge PC                    Stephen M Sylvestri Esq                      10 Light St                                                             Baltimore              MD       21202-1487
Ministre Du Revenu Du Quebec                                                           3800 Marly                                                              Ste Foy                QC       G1X 4A5      Canada
Municipality Of Port Hope                                                              PO Box 117                                                              Port Hope              ON       L1A 3V9      Canada
Neaton Auto Products Manufacturing        Yuki Furugori President                      975 S Franklin St                                                       Eaton                  OH       45320
Nicholas Plastics Inc                     Terry Nicholas President                     11700 48th Ave                                                          Allendale              MI       49401
Nossiff & Giampa PC                       Alexander G Nossiff                          24 Chestnut St                                                          Dover                  NH       03820
Novem Car Interior GmbH                                                                Industriestrasse 45                                                     Vorbach                         D 95519      Germany
                                          Kumar Shah Senior VP of Corporate Business
Noveon Inc                                Development                                  9911 Brecksville Rd                                                     Cleveland              OH       44141
NYX Inc                                   Jatinder Bir Sandhu Pres                     38700 Plymouth Rd                                                       Livonia                MI       48150
Oakland County Corporation Counsel        Donald F Slavin                              1200 N Telegraph Rd                                                     Pontiac                MI       48341
Oklahoma County Treasurer                 Gretchen Crawford                            Asst District Attorney                      320 Robert S Kerr Rm 307    Oklahoma City          OK       73102
Oneida County SCU                         County Office Building                       800 Park Ave 4th Fl                                                     Utica                  NY       13501
OSullivan owned by matrix                 James Holland President                      1944 Valley Ave                             PO Box 3510                 Winchester             VA       22604

           In re: Collins & Aikman Corp., et al.
           Case No. 05-55927 (SWR)                                                                              Page 3 of 5
                                                                                                      Served via Overnight Mail
                                                                                                          (no valid e-mail or fax)

            CREDITOR NAME                            CREDITOR NOTICE NAME                             ADDRESS1                                 ADDRESS2                 CITY          STATE            ZIP        COUNTRY
Performance Holdings Group                 Jim Bardia                                    250 Park Ave 3rd Fl                                                     New York              NY         10177
Pine River Plastics                        Dan Nichols & John Bull                       1111 F W Moore Hwy                                                      St Clair               MI        48079
Pine River Plastics                        Dan Nichols & John Bull                       30126 Wixom Rd for J Bull                                               Wixom                  MI        48393
Plastech Corp                              Tom Pesec CFO                                 56 E Broadway Ste 210                                                   Forest Lake           MN         55025
Plastic Ingenuity Inc                      Tom Kuehn President                           1017 Park St                                                            Cross Plains           WI        53528
                                                                                                                                                                 01 150 SAINTE
Plastic Omnium                                                                           Parc Industriel de la Plaine de l'Ain       Avenue du Bois des Vernes   JULIE              Lyons         01 150       France
Plastics Group Inc                         Brian Beth President                          7409 S Quincy St                                                        Willowbrook             IL       60521
Plastikon Industries Inc                   Fred Soofer President                         688 Sandoval Way                                                        Hayward                CA        94544
PolyOne Corp                               Woody Ban                                     33587 Walker Rd                                                         Avon Lake              OH        44012
                                           Nancy Ernstes Mergers & Acquisitions Leader
PolyOne Corp                               for North America                             200 Public Square Ste 36 500                                            Cleveland              OH        44114
Prestige Property Tax Special                                                            1025 King St East                                                       Cambridge              ON        N3H 3P5      Canada
Princeton Properties                                                                     678 Princeton Blvd                                                      Lowell                 MA        01851
Progressive Moulded Products Ltd TH
Lee Partners                               Nirav Shah                                    100 Federal St                                                          Boston                 MA        02110
QAD Inc                                    Jason Pickering                               Legal Dept                                  10,000 Midatlantic Dr       Mt Laurel              NJ        08054
Qrs 14 Paying Agent                                                                      Church St Station                           PO Box 6529                 New York               NY        10249
Qrs 14 Paying Agent Inc                                                                  50 Rockefeller Lobby 2                                                  New York               NY        10020-1605
Railroad Drive Lp                                                                        100 Vesper Executive Pk                                                 Tyngsboro              MA        01879-2710
Receivable Management Services             Phyllis A Hayes                               9690 Deereco Rd Ste 200                     PO Box 5126                 Timonium               MD        21093

Receiver General For Canada                Canada Customs & Rev Agency Technology Ctr 875 Heron Rd                                                               Ottawa                 ON        K1A 1B1      Canada
Receiver General For Canada                Industry Canada Als Financial                Postal Station D Box 2330                                                Ottawa                 ON        K1P 6K1      Canada
Receiver General for Canada                                                             700 Leigh Capreol                                                        Dorval                 QC        H4Y 1G7      Canada
Receiver General For Canada                                                             11 Station St                                                            Belleville             ON        K8N 2S3      Canada
Recticel SA                                Phillippe Lacarriere President North America 1653 Atlantic Blvd                                                       Auburn Hills           MI        48326
Revenue Canada                                                                          Ottawa Technology Centre                     875 Heron Rd                Ottawa                 ON        K1A 9Z9      Canada
                                           Fabio Mercandetti Director of Corporate
Rieter Automotive North America            Development                                  Schlosstalstrasse 43                                                     Postfach            Winterthur   CH-8406      Switzerland
Ripplewood                                 Peter Berger                                 One Rockefeller Plz                                                      New York           NY            10020
Riverfront Plastics                                                                     780 Hillsdale St                                                         Wyandotte              MI        48192
Ropes & Gray LLP                           D. Ross Martin                               One International Place                                                  Boston                 MA        02110
Ross Dixon & Bell LLP                      Clinton Cameron                              55 W Monroe St Ste 3000                                                  Chicago                 IL       60603-5758
Securities and Exchange Commission         Angela Dodd                                  175 W Jackson Blvd Ste 900                                               Chicago                 IL       60604
Securities and Exchange Commission         Midwest Regional Office                      175 W Jackson Blvd Ste 900                                               Chicago                 IL       60604
Shapero & Green LLC                        Brian Green                                  Signature Square II Ste 220                  25101 Chagrin Blvd          Cleveland              OH        44122
Siegel Robert Inc                          Daniel Moody President                       3255 NWern Hwy Ste 50                                                    Southfield             MI        48334
                                           Ashoka Achuthan Executive VP & CFO of North
Siemens VDO Automotive Corp                America                                      2400 Executive Hills Blvd                                                Auburn Hills           MI        48326
Sika Corp                                  Enrico Tissi President & CEO                 201 Polito Ave                                                           Lyndhurst              NJ        7071
Simpson Thacher & Bartlett LLP             Peter Pantaleo Erin Casey & Alice Eaton      425 Lexington Ave                                                        New York               NY        10017-3954
Sonoco Crellin International               Bob Puech VP of Molded Plastics              87 Center St                                                             Chatham                NY        12037
State Of Alabama                                                                        Department Of Revenue                        50 N Ripley St              Montgomery             AL        36104
State Of Michigan                          Dept Of Commerce & Nat Res                   PO Box 30004                                                             Lansing                MI        48909
State Of Michigan                          Matthew Rick Asst Attorney General           PO Box 30754                                                             Lansing                MI        48909
State Of Michigan                          State Of Michigan Mc                         Dept 77833                                                               Detroit                MI        48277-0833
State Of Michigan                          State Secondary Complex                      7150 Harris Dr PO Box 30015                                              Lansing                MI        48909
State of Michigan                                                                       430 W Allegan St                                                         Lansing                MI        48918-0001

State of Michigan Central Functions Unit   Jennifer Nelles                               Office of Child Support                     PO Box 30744                Lansing                 MI       48909-8244
Stephen E Spence                           US Trustee                                    211 W Fort St Ste 700                                                   Detroit                 MI       48226
Strobl & Sharp PC                          Lynn Brimer Dennis Loughlin                   300 E Long Lake Rd Ste 200                                              Bloomfield Hills        MI       48304-2376
Summit Polymers Inc                        James Haas President                          6715 S Sprinkle Rd                                                      Portage                 MI       49002
Summit Property Management Inc                                                           24901 Northwestern Hwy 302                                              Southfield              MI       48075

            In re: Collins & Aikman Corp., et al.
            Case No. 05-55927 (SWR)                                                                             Page 4 of 5
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            CREDITOR NAME                            CREDITOR NOTICE NAME                               ADDRESS1                               ADDRESS2         CITY         STATE        ZIP         COUNTRY
Takata                                    Jim Takada CEO                                   2500 Takata Dr                                                 Auburn Hills         MI    48326
Tate Boulevard I Llc                      First Plaza                                      1985 Blvd Se                               PO Box 2228         Hickory             NC     28602
Tax Collector                             County Of Fresno                                 PO Box 1192                                                    Fresno              CA     937151192
Tcs Realty Ltd                                                                             21 Albert St                                                   Trenton             ON     K8V 5R1      Canada
Teleflex Inc                              Jim Leyden                                       155 S Limerick Rd                                              Limerick            PA     19468
Tennessee Department of Revenue           TN Attorney Generals Office                      Cordell Hall                               425 5th Ave N       Nashville           TN     37247

TenX Capital Partners                     George Kollitides Partner & Investment Officer   3560 W Market St Ste 300                                       Akron               OH     44333
The Corporation Of The Town               Of Ingersoll                                     130 Oxford St 2nd Fl                                           Ingersoll           ON     N5C 2V5      Canada
The Goodyear Tire & Rubber Co             Steven C Bordenkircher Esq                       1144 E Market St                                               Akron               OH     44316-0001
The Renco Group                           Marvin Koenig Executive VP Ari Rennert           30 Rockefeller Plaza 42nd FL                                   New York            NY     10112
The Town Of Pageland                                                                       126 North Pearl St                         PO Box 67           Pageland            SC     29728
Thermotech Co                             John Bonham President                            1202 S Fifth St                                                Hopkins             MN     55343
Thomas & Betts Corp                       Michael F Geiger Esq                             8155 TB Blvd                                                   Memphis             TN     38125
                                          Donald Harbaugh Chairman of the Board &
Toledo Molding & Die Inc Visteon          President                                        1429 Coining Dr                                                Toledo             OH      43612
Tom Heck Truck Service                                                                     1306 E Triumph Dr                                              Urbana              IL     61802
Town Of Farmington                                                                         356 Main St                                                    Farmington          NH     03835
Town Of Gananoque                                                                          30 King St East                            PO Box 100          Gananoque          ON      K7G 2T6      Canada
Town Of Old Fort                                                                           PO Box 520                                                     Old Fort            NC     28762
Town Of Pageland                                                                           PO Box 67                                                      Pageland            SC     29728
Town Of Troy                                                                               315 North Main St                                              Troy                NC     27371
Toyota Boshoku Corp                       Takumi Shimizu Officer                           1 Toyoda Cho 1 Chome                                           Kariya             Aichi   448-8651     Japan
Tr Associates                             Fsia Inc                                         200 E Big Beaver                                               Troy                MI     48083
Treasurer City Of Detroit                                                                  PO Box 33525                                                   Detroit             MI     48232
Trelleborg AB                             Joe Gervais CFO                                  400 Alyworth Ave                                               South Haven         MI     49090
Unifi Inc                                                                                  7201 W Friendly Ave                                            Greensboro          NC     27410-6237
Uniform Color Co                          Randy Lueth                                      942 Brooks Ave                                                 Holland             MI     49423
United Plastics Group Inc                 Shannon White President & CEO                    900 Oakmont Ln Ste 100                                         Westmont            IL     60559
United States Attorney for the Eastern
District of Michigan                      Attn Civil Division                              211 W Fort St Ste 2001                                         Detroit             MI     48226
Valeo Inc                                 Jerry Dittrich                                   3000 University Dr                                             Auburn Hills        MI     48326-2356
Vari Form Inc                             Terry Nardone                                    12341 E 9 Mile Rd                                              Warren              MI     48089
Venture Industries                        Larry Winget                                     6555 15 Mile Rd                                                Sterling Heights    MI     48312
Vespera Lowell Llc                        Blue Point Capital Bpv Lowell LLC                10 Livingston Pl 2nd Fl                                        Greenwichn          CT     06830
Village Of Holmesville                                                                     205 Millersburg Rd                         PO Box 113          Holmesville         OH     44633
Village Of Rantoul                                                                         333 S Tanner                                                   Rantoul             IL     61866
                                                                                                                                                          Van Buren
Visteon                                   James Palmer CFO Angela Jones                    One Village Center Dr                                          Township            MI     48111
                                                                                                                                                          Van Buren
Visteon Climate Control                                                                    One Village Center Dr                      Ste PO RFQ Office   Township            MI     48111
Vulcaflex                                 Mario Bozzi Managing Director                    Via Madonna Di Genova 49                                       Cotignola           RA     I-48010      Italy

W9 Lws Real Estate Limited                co Lincoln Harris Llc                            10101 Claude Freeman Dr Ste 200 N                              Charlotte           NC     28262-2337
Wachtell Lipton Rosen & Katz              Hal Novikoff                                     51 W 52nd St                                                   New York            NY     10019
Weiss Peck & Greer Private Equity         Wesley Lang Managing Director                    390 Park Ave                      Lever House                  New York            NY     10022
Wellington Green LLC                                                                       31100 Telegraph Rd Ste 200                                     Bingham Farms       MI     48025
Windsor Mold Inc                          Keith Henry President                            444 Hanna St E                                                 Windsor             ON     N8X-2N4      Canada
Yen Fang                                  David Wang General Mgr Tooling                   5775 Sears Tower                  233 S Wacker Dr              Chicago             IL     60606
Young & Susser PC                         Steven Susser P52940                             26200 American Dr Ste 305                                      Southfield          MI     48034

           In re: Collins & Aikman Corp., et al.
           Case No. 05-55927 (SWR)                                                                              Page 5 of 5

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