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UNITED STATE BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION IN RE: COLLINS & AIKMAN

CORPORATION, ET AL., Debtors. ______________________________________ Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Hon. Steven W. Rhodes

CERTIFICATE OF SERVICE The undersigned states that on February 7, 2007, he served Response of Summit Polymers, Inc. to the Debtor's Twelfth Omnibus Objection to Claims (Late Filed Claims) and Affidavit of Peter Garvey via prepaid Federal Express priority overnight delivery upon the following: Kirkland & Ellis LLP Attn: Richard Cieri Citigroup Center 153 East 53rd Street New York, New York 10022 Carson Fischer PLC Attn: Joseph M. Fischer 4111 West Andover Road West Second Floor Bloomfield Hills, Michigan 48302 Respectfully submitted, VARNUM, RIDDERING, SCHMIDT & HOWLETT LLP Attorneys for Summit Polymers, Inc. Dated: February 7, 2007 By: /s/ Michael S. McElwee Michael S. McElwee (P36088) 333 Bridge Street, N.W., Ste. 1700 Grand Rapids, MI 49504 (616) 336-6827 Kirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601

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