Facsimile: (212) 446-4900

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UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

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

) )

Chapter 11 Case No.: 05-55927 (SWR)

) (Jointly Administered) ) ) Debtors. ) Honorable Steven W. Rhodes ________________________________________________________________________ BARRIS, SOTT, DENN & DRIKER, PLLC By: C. David Bargamian (P43742) Leo J. Gibson (P64984) Attorneys for Dow Chemical 211 West Fort, 15th Floor Detroit, MI 48226 (313) 965-9725 / CERTIFICATE OF SERVICE I hereby certify that on May 11, 2007, I filed the Objection of the Dow Chemical Companies and its Subsidiaries to the Potential Assumption of Contracts and Their Respective Cure Amounts in Connection with the Sale of the Debtors Interior Plastics Group on behalf of The Dow Chemical Company with the Clerk of the Court using the ECF system on all ECF participants, and via First Class Mail and facsimile as follows: Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, NY 10022 Facsimile: (212) 446-4900 Carson Fischer, P.L.C. Attn: Joseph M. Fischer 4111 West Andover Road West - Second Floor Bloomfield Hills, MI 48302 Facsimile: (248) 644-1832

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0555927070514000000000004

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Kristen Schweninger Collins & Aikman 26533 Evergreen Travelers Tower II Southfield, MI 48076 Kirkland & Ellis LLP Attn: David L. Eaton, Ray C. Schrok and Marc J. Carmel 200 East Randolph Drive Chicago, IL 60601 Facsimile: (312) 861-2200 Peter Pantaleo Simpson Thacher & Bartlett 425 Lexington Ave. New York, New York 10017-3954

Stephen E. Spence US Trustee 211 W. Fort Street, Ste. 700 Detroit, MI 48226 Harold Novikoff Wachtell Lipton Rosen & Katz 51 W. 52nd Street New York, New York 10019

Parties may access this filing through the Courts ECF system.

/s/ C. David Bargamian C. David Bargamian (P43742) 211 West Fort, 15th Floor Detroit, Michigan 48226 (313) 965-9725 lgibson@bsdd.com

f:\docsopen\lgibson\l-app\0337326.01

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