UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In Re: COLLINS & AIKMAN

CORPORATION, ET AL, Debtor. ______________________________________/ Chapter 11 Case No. 05-55927-SWR Hon. Steven W. Rhodes

NOTICE OF PETITION FOR ALLOWANCE OF ADMINISTRATIVE EXPENSE

Ideal Technology Corporation has filed a Petition for Allowance of Administrative Expense, seeking to have the Court allow One Hundred Seventy-Eight Thousand, Five Hundred Eight and 37/l00 ($178,508.37) Dollars as an administrative expense claim. Your rights may be affected. You should read these papers carefully and discuss them with your attorney, if you have one in this bankruptcy case (If you do not have an attorney, you may wish to consult one.) If you do not want the court to grant the relief sought in the motion or if you want the court to consider your views on the motion, within 15 days from the date this notice is served, you or your attorney must: A. File with the court a written objection, [F.R.Civ.P.8(b).(c) and (e),] or request for hearing, explaining your position at: United States Bankruptcy Court 211 W. Fort Street, Suite 2100 Detroit, Michigan 48226 Objections to the Petition or request for hearing of objections must be received by the Court before the 15-day period expires. B. Copies of Objections or requests for hearing must also be provided to: Steven A. Siman, Esq. Steven A. Siman, P.C. 3250 W. Big Beaver, Suite 344 Troy, Michigan 48084-2902

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If an objection or request for hearing is timely filed and served, the Clerk will schedule a hearing on the motion and you will be served with a notice of the date, time and location of the hearing. If you or your attorney do not following these procedures, the court may decide that you do not oppose the relief sought in the motion and may enter an Order granting that relief. Respectfully submitted, STEVEN A. SIMAN, P.C.

/s/ Steven A. Siman

Steven A. Siman Attorney for Ideal Technology 3250 W. Big Beaver, Ste. 344 Troy, MI 48084-2902 (248) 642-4368 sas@simanlaw.net P-20480

Dated: November 3, 2006

K:\DOCS\Ideal\COLLINS & AIKMAN\Notice of Petition for Allowance.doc