IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION,

et al., ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 Jointly Administered Honorable Steven W. Rhodes

Debtors.

CERTIFICATE OF SERVICE I hereby certify that on June 1, 2007, I electronically filed Objection of General Electric Capital Corporation to the Debtors Notice of Amendment to Purchase Agreement for Substantially All of the Assets of the Debtors Carpet & Acoustics Business and Extension of Bid Deadline to May 31, 2007 and this Certificate of Service with the Clerk of the Court using the ECF system which will send notification of such filing to those attorneys registered to receive notices. /s/ Erin L. Toomey Erin L. Toomey (P67691) FOLEY & LARDNER LLP 500 Woodward Avenue, Suite 2700 Detroit, Michigan 48226-3489 Telephone: (313) 234-7100 Facsimile: (313) 234-2800 etoomey@foley.com Attorneys for General Electric Capital Corporation MARIA KACSO, under penalty of perjury, states that on the 1st day of June, 2007, she served copies of Objection of General Electric Capital Corporation to the Debtors Notice of Amendment to Purchase Agreement for Substantially All of the Assets of the Debtors Carpet & Acoustics Business and Extension of Bid Deadline to May 31, 2007 and this Certificate of Service upon the parties set forth in Exhibit A by US Mail, upon the parties set forth in Exhibit B by electronic mail, and upon the parties set forth in Exhibit C by facsimile. /s/ Maria Kacso MARIA KACSO

DETR_183587.1

0W[;'&!

0555927070601000000000006

&

EXHIBIT A

ALEXANDER G. NOSSIFF 24 CHESTNUT ST DOVER, NH 03820 BRIAN GREEN SIGNATURE SQUARE II, STE 220 25101 CHAGRIN BLVD CLEVELAND, OH 44122 COUNTY OFFICE BUILDING 800 PARK AVE, 4TH FLOOR UTICA, NY 13501

ANGELA DODD 175 W JACKSON BLVD, STE 220 CHICAGO, IL 60604 CAROLYN RUTLAND PhD PUBLIC SVC DEPT ENV SVC DIV 1415 N HARRISON ST KALAMAZOO, MI 49007-2565 DAVID W. NUNN ESQ. ONE SEAGATE, 24TH FLOOR PO BOX 10032 TOLEDO, OH 43604 DONALD F. SLAVIN 1200 N TELEGRAPH RD PONTIAC, MI 48341 GRETCHEN CRAWFORD ASST DISTRICT ATTORNEY 320 ROBERT S KERR RM 307 OKLAHOMA CITY, OK 73102 HOWARD S. SHER 777 SOMERSET PL 2301 W. BIG BEAVER RD TROY, MI 48084 JASON PICKERING LEGAL DEPT 10,000 MIDATLANTIC DR MT LAUREL, NJ 08054 JEFFREY K. HELDER 321 SETTLERS RD PO GOX 1767 HOLLAND, MI 49423 JOANN HALLER 11 STANWIX ST PITTSBURGH, PA 15222 KELVIN W. SCOTT, ESQ. 835 MASON AVE, STE 100 DEARBORN, MI 48124

DENNIS P. REIS 7000 N GREEN BAY AVE MILWAUKEE, WI 53209 E. TODD SABLE 500 WOODWARD AVE., STE 3500 DETROIT, MI 48226-3435

HARRY W. MILLER III 709 TAYLOR ST PO BOX 280240 NASHVILLE, TN 37208 JANIS N. ACOSTA ESQ. WORLD HEADQUARTERS 21557 TELEGRAPH RD SOUTHFIELD, MI 48034 JAY TRUTY 3 1ST NATIONAL PLAZE, STE 3300 70 W MADISON ST CHICAGO, IL 60602-4207 JIM LEYDEN 155 S. LIMERICK RD LIMERICK, PA 19468 JOSEPH A. AHEM 1111 W LONG LAKE RD, STE 202 TROY, MI 48007

DETR_183587.1

LINDA L. BENTLEY 300 RENAISSANCE CENTER PO BOX 300 DETROIT, MI 48243 MATTHEW H. RICK 525 W. OTTAWA LANSING, MI 48912

LISA A. WURSTER ESQ 45I00 DORR ST PO BOX 1000 TOLEDO, OH 43615 MICHAEL A. COX JUANDISHA M. HARRIS & HEATHER DONALD 3030 W GRAND BLVD, STE 10 200 DETROIT, MI 48202 MICHAEL J. MCGINNIS 1001 LOUISIANA S1905A HOUSTON, TX 77002 MORGAN BLACKWELL 885 THIRD AVE., STE 3300 NEW YORK, NY 10022 MS. AMY EVANS LAW DEPT ONE NORTH FIELD CT LAKE FOREST, IL 60045 RICHARDO KILPATRICK LEONORA BAUGHMAN MELISSA FRANCIS & MICHAEL HOGAN 903 N OPDYKE RD, STE C AUBURN HILLS, MI 48326 STEPHEN J. SHIMSHAK NETANELLA T. ZAHAVI 1285 AVENUE OF AMERICAS NEW YORK, NY 10019 STEVEN A. GINTHER 301 W HIGH ST., RM 670 PO BOX 475 JEFFERSON CITY, MO 65101 STEVEN SUSSER 26200 AMERICAN DR., STE 305 SOUTHFIELD, MI 48034 TN ATTORNEY GENERALS OFFICE CORDELL HALL 425 5TH AVE N NASHVILLE, TN 37247

MICHAEL F. GEIGER ESQ 8155 TB BLVD MEMPHIS, TN 38125 MICHAEL L. CIOFFI 1 E 4TH STREET CINCINNATI, OH 45202 MR. KEN PRICE 7901 W MORRIS ST INDIANAPOLIS, IN 46231

NANCY HOTBY ESQ LEGAL DEPT RIVERFRONT PLAZA HQ E2 10 CORNING, NY 14831

SETH LAX 411 W PUTNAM AVE, STE 225 GREENWICH, CT 06830

STEPHEN M. SYLVESTRI ESQ 10 LIGHT ST BALTIMORE, MD 21202-1487

STEVEN C. BORDENKIRCHER ESQ 1144 MARKET ST AKRON, OH 44316-0001 SUSAN M. COOK 309 DAVIDSON BLDG PO BOX 835 BAY CITY, MI 48708

W. JAMES HALL 622 THIRD AVE, 32ND FLOOR NEW YORK, NY 10017

WILLIAM H. HORTON ESQ SEAM M. WALSH ESQ COLUMBIA CENTER, 10TH FLOOR 101 W BIG BEAVER RD TROY, MI 48084 WELLINGTON GREEN LLC 31100 TELEGRAPH RD STE 200 BINGHAM FARMS, MI 48025 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 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

JAMES R. TEMPLE 108 W. SCOTT ST GRAND LEDGE, MI 48837 ADVANCED COMPOSITES INC ROB MORGAN 1062 S 4TH AVE SIDNEY, OH 453658977 ASSOC RECEIVABLES FUNDING INC PO BOX 16253 GREENVILLE, SC 29606 CANADA CUSTOMS & REV AGENCY ATTN RECEIVER GENERAL 1 5 NOTRE AVE SUDBURY, ON P3A 5C2 CANADA CHARTER TOWNSHIP OF PLYMOUTH PO BOX 8040 PLYMOUTH, MI 48170-4394 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

DUPONT SUSAN F HERR DUPONT LEGAL D 7156 1007 N MARKET ST WILMINGTON, DE 19898 ER WAGNER MANUFACTURING GARY TORKE 4611 NORTH 32ND ST MILWAUKEE, WI 53209-6023 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 GA DEPT OF REVENUE DIRECTORS 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 HARFORD COUNTY REVENUE 220 SOUTH MAIN ST BEL AIR, MD 21014

HIGHWOODS FORSYTH LP CO HIGHWOODS PROPERTIES LLC ATTN LEASE ADMINISTRATION 2120 WEST END AVE STE 100 NASHVILLE, TN 37203-5223 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 INDIANA DEPARTMENT OF REVENUE 100 N SENATE AVE INDIANAPOLIS, IN 46204-2253 INDIANA DEPT OF REVENUE PO BOX 7218 INDIANAPOLIS, IN 46207-7218 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 INMET DIVISION OF MULTIMATIC 35 WEST MILMOT ST RICHMOND HILL, ON L4B 1L7 CANADA INTERNAL REVENUE SERVICE SBSE INSOLVENCY UNIT BOX 330500 STOP 15 DETROIT, MI 48232 INVISTA 601 S LA SALLE ST STE 310 CHICAGO, IL 60605-1725

ISP ELASTOMER TIM GORMAN PO BOX 4346 HOUSTON, TX 77210 JANESVILLE PRODUCTS LAURA KELLY 2700 PATTERSON AVE GRAND RAPIDS, MI 49546 KEITH MILLIGAN 3745 C US HWY 80 W PHENIX, AL 36870 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 NORTH LOOP PARTNERS LTD CO BEER WELLS REAL ESTATE PO BOX 3449 LONGVIEW, TX 75606 PRESTIGE PROPERTY TAX SPECIAL 1025 KING ST EAST CAMBRIDGE, ON N3H 3P5 CANADA PRINCETON PROPERTIES 678 PRINCETON BLVD LOWELL, MA 01851 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

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 11 STATION ST BELLEVILLE, ON K8N 2S3 CANADA RECEIVER GENERAL FOR CANADA 700 LEIGH CAPREOL DORVAL, QC H4Y 1G7 CANADA REVENUE CANADA OTTAWA TECHNOLOGY CENTRE 875 HERON RD OTTAWA, ON K1A 9Z9 CANADA SECURITIES AND EXCHANGE COMMISSION MIDWEST REGIONAL OFFICE 175 W JACKSON BLVD STE 900 CHICAGO, IL 60604 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 SUMMIT PROPERTY MANAGEMENT INC 24901 NORTHWESTERN HWY 302 SOUTHFIELD, MI 48075 TATE BOULEVARD I LLC FIRST PLAZA 1985 BLVD SE PO BOX 2228 HICKORY, NC 28602 TCS REALTY LTD 21 ALBERT ST TRENTON, ON K8V 5R1 CANADA THE TOWN OF PAGELAND 126 NORTH PEARL ST PO BOX 67 PAGELAND, SC 29728 TOM HECK TRUCK SERVICE 1306 E TRIUMPH DR URBANA, IL 61802 TOWN OF FARMINGTON 356 MAIN ST FARMINGTON, NH 03835

TOWN OF FARMVILLE FARMVILLE DOWNTOWN PARTNERSHIP 115 WEST CHURCH ST FARMVILLE, NC 27828-1621 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 TR ASSOCIATES FSIA INC 200 E BIG BEAVER TROY, MI 48083 TREASURER CITY OF DETROIT PO BOX 33525 DETROIT, MI 48232 UNIFI INC 7201 W FRIENDLY AVE GREENSBORO, NC 27410-6237 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 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

VISTEON CLIMATE CONTROL ONE VILLAGE CENTER DR STE PO RFQ OFFICE VAN BUREN TOWNSHIP, MI 48111 W9 LWS REAL ESTATE LIMITED CO LINCOLN HARRIS LLC 10101 CLAUDE FREEMAN DR STE 200 N CHARLOTTE, NC 28262-2337

EXHIBIT B
blanderson@eastman.com bneal@co.champaign.il.us bruce.d.tobiansky@usa.dupont.com cityofadrian@iw.net cphdp@porthuron.org david.heller@lw.com josef.athanas@lw.com danielle.kemp@lw.com deq-ead-env-assist@michigan.gov derrick.smith@postman.org eagle.sara@pbgc.gov efile@pbgc.gov elantz@town.ingersoll.on.ca e-rental@ur.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@ci.westland.mi.us finance@city.kitchener.on.ca finance@cityofathens.com finwebreq@salisburync.gov Frank.Chaffiotte@cit.com ges@dgdk.com HSNovikoff@wlrk.com hsullivan@unumprovident.com info@electionsquebec.qc.ca jcambio@tax.ri.gov jfischer@carsonfischer.com jlivingston@acordinc.com klmaxwell@dow.com legal@ricoh.ca leggettr@stlouiscity.com maire@st-zotique.com Mevans@cityofmarshall.com mied@dor.mo.gov msaintdenis@ville.farnham.qc.ca mstamer@akingump.com pdublin@akingump.com afreeman@akingump.com MYoung@ci.lowell.ma.us Ncowdrey@corunna-mi.gov PAPowers@co.stark.oh.us phhmail@phhpc.com ppantaleo@stblaw.com aeaton@stblaw.com ecasey@stblaw.com radom@butzel.com rail.sales@ge.com rcieri@kirkland.com llaukitis@kirkland.co rrose@dykema.com bbest@dykema.com rschrock@kirkland.com mcarmel@kirkland.com scott.salerni@basell.com sean.p.corcoran@delphia.com sgold@glmpc.com dlehl@glmpc.com shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov THovarter@cityofmarshall.com treasurer@rialtoca.gov treasurer@tos.state.oh.us treasury@rochesterhills.org triciawinkle@hotmail.com valerie.venable@ge.com veronica.fennie@lfr.com webmaster@misd.net webmaster@woonsocketri.org abollas@dworkenlaw.com afriedman@textron.com alipkin@willkie.com rspigel@willkie.com amalone@colwinlaw.com andrew.goldman@wilmerhale.com andrew.herenstein@quadranglegroup.com anne.kennelly@hp.com aschehr@jaffelaw.com asherman@sillscummis.com bmankovetskiy@sillscummis.com bartolomei@millercanfield.com bbailey@cbslawfirm.com bbisignani@postschell.com bguzina@sidley.com blohan@sidley.com bharwood@sheehan.com bill.freeman@pillsburylaw.com bmeginnes@emrslaw.com jnair@emrslaw.com bokeefe@hymanlippitt.com borgeslawfirm@aol.com brucemiller@millercohen.com bsbs@charter.net cathy.barron@constellation.com cfilardi@pepehazard.com clm@dsmlaw.com rab@dsmlaw.com kas@dsmlaw.com jmm@dsmlaw.com craig.barbarosh@pillsburylaw.com dallas.bankruptcy@publicans.com dante@berrymoorman.com

DETR_183587.1

david.bullock@barcap.com david.heller@lw.com danielle.kemp@lw.com dbernstein@plunkettcooney.com dbylenga@rhoadesmckee.com dconaway@slk-law.com dcopley@dickinsonwright.com dcroberts@coxinet.net dfreedman@ermanteicher.com dhoopes@mayocrowe.com djury@usw.org dmgbeachlaw@hawaii.rr.com dsaltz@ford.com eagle.sara@pbgc.gov efile@pbgc.gov eerman@ermanteicher.com emajoros@glmpc.com eray@balch.com eric.swanson@autoliv.com tony.nellis@autoliv.com ffm@bostonbusinesslaw.com foster@mclane.com fusco@millercanfield.com gbush@bankofny.com ges@dgdk.com gillcr@michigan.gov hayesp@dnb.com houston_bankruptcy@publicans.com hwangr@michigan.gov jamesedwardslaw@peoplepc.com jbender@bradleyarant.com jbruinsma@mnds-pllc.com jburns@hunton.com jcarr@kelleydrye.com jck@stevenslee.com jgreenspan@amalgamatedlife.com jhinshaw@boselaw.com jill.smith@macombcountymi.gov jmeadows@crowell.com jmorganroth@morganrothlaw.com john.gregg@btlaw.com jo'neill@foley.com joseph.delehant@sylvania.com jplemmons@dickinsonwright.com JRG@msblaw.com jschaffzin@cahill.com jschwartz@riker.com cplaza@riker.com jteicher@ermanteicher.com jwest@velaw.com kblair@garanlucow.com

david.heller@lw.com danielle.kemp@lw.com dbernstein@plunkettcooney.com dbylenga@rhoadesmckee.com dconaway@slk-law.com dcopley@dickinsonwright.com dcroberts@coxinet.net dfreedman@ermanteicher.com dhoopes@mayocrowe.com djury@usw.org dmgbeachlaw@hawaii.rr.com dsaltz@ford.com eagle.sara@pbgc.gov efile@pbgc.gov eerman@ermanteicher.com emajoros@glmpc.com eray@balch.com eric.swanson@autoliv.com tony.nellis@autoliv.com ffm@bostonbusinesslaw.com foster@mclane.com fusco@millercanfield.com gbush@bankofny.com ges@dgdk.com gillcr@michigan.gov hayesp@dnb.com houston_bankruptcy@publicans.com hwangr@michigan.gov jamesedwardslaw@peoplepc.com jbender@bradleyarant.com jbruinsma@mnds-pllc.com jburns@hunton.com jcarr@kelleydrye.com jck@stevenslee.com jgreenspan@amalgamatedlife.com jhinshaw@boselaw.com jill.smith@macombcountymi.gov jmeadows@crowell.com jmorganroth@morganrothlaw.com john.gregg@btlaw.com jo'neill@foley.com joseph.delehant@sylvania.com jplemmons@dickinsonwright.com JRG@msblaw.com jschaffzin@cahill.com jschwartz@riker.com cplaza@riker.com jteicher@ermanteicher.com jwest@velaw.com kblair@garanlucow.com

rainach@msn.com rcolasuonno@orlaw.com rcrocker@vonbriesen.com rdiehl@bodmanllp.com rick.antonoff@pillsburylaw.com rick.feinstein@ubs.com rjsidman@vssp.com rmcdowell@bodmanllp.com rob@jacobweingarten.com robert.bassel@kkue.com rodg@brgpc.com Roy_Die@rlicorp.com rrios@munsch.com rstark@brownrudnick.com ssmith@brownrudnick.com rubenstein@derbycitylaw.com rusadi@cahill.com rvozza@garanlucow.com rweiss@honigman.com pbolton@honigman.com RWhelehan@wcsr.com sam.hicks@hickscasey.com sapel@elwd.com sarbt@millerjohnson.com sas@simanlaw.net sepstein@atc-lighting-plastics.com sfreedman@dilworthlaw.com sharkey@butzel.com osborne@butzel.com shoff@burr.com skomrower@coleschotz.com mpolitan@coleschotz.com ssoll@oshr.com stacy.fox@colaik.com steve@blbglaw.com johnb@blbglaw.com stoby@dykema.com stuart.phillips@oag.state.tx.us stzouvelekas@lwtm.com tah@kompc.com taskounis@askborst.com tdunn@mindengross.com tim@litespeedpartners.com troytaylor@comcast.net vdagostino@lowenstein.com vrosa@stp.com wachstein@coollaw.com wgibson@bakerlaw.com whitehme@dhec.sc.gov chandlls@dhec.sc.gov wilkins@butzel.com

rcolasuonno@orlaw.com rcrocker@vonbriesen.com rdiehl@bodmanllp.com rick.antonoff@pillsburylaw.com

EXHIBIT C
E. Todd Sable Howard S. Sher JoAnn Haller Joseph A. Ahern Kelvin W. Scott, Esq. Matthew H. Rick Michael J. McGinnis Morgan Blackwell Richardo Kilpatrick & Leonora Baughman Seth Lax Stephen J. Shimshak & Netanella T. Zahavi Steven A. Ginther Steven Susser Susan M. Cook W. James Hall William H. Horton, Esq. & Sean M. Walsh, Esq.
Canada International Tax Service

(313) 965-8252 (248) 649-2820 (412) 642-5614 (248) 641-9921 (313) 792-2729 (517) 373-2060 (713) 420-5669 (212) 371-4318 (248) 377-0800 (203) 629-1977 (212) 757-3990 (573) 751-7232 (248) 353-6559 (989) 894-2232 (212) 735-0003 (248) 547-7001
(902) 432-5586

U.S. Attorney for ED of MI Income Tax Division Town of Lincoln Bruce B Galletly Mary Ellen Hinckle Linda Vesci Woody Ban Linda King Meridian Magnesium Valiant Tool & Mold County of Fresno James P Bulhinger Adriana Avila Lorraine Zinar Mark Ferderber Lilia Roman Utilities Department City of Albermarle George Tabry Bill Weeks Randy Lueth Sales & Use Tax Division Barb Krzywiecki Don Brown Revenue Canada Water Utilities Orlando Corporation Dan Thiffault Christine Brown Jeff Rutter

(313) 226-2311 (330) 848-6725 (401) 333-3648 (401) 725-5160 (410) 939-4948 (412) 777-4736 (440) 930-3830 (517) 241-8077 (517) 663-2714 (519) 944-7748 (559) 488-3493 (586) 276-4077 (586) 939-4216 (610) 361-6082 (616) 527-3385 (630) 595-0336 (704) 984-9445 (704) 984-9445 (734) 281-4483 (770) 258-3901 (800) 27-COLOR (803) 898-5147 810) 329-9388 (828) 665-5005 (902) 432-6287 (903) 237-1004 (905) 677-1851 (905) 760-3371 (937) 233-7640 (937) 258-0029

L.A. Bankruptcy Auditor American General Finance Raymond Soucie Todd McCallum Lear Corp. C Garland Waller Charlie Burrill Holly Matthews Tom Tekieke Meridian Park Battle Creek Income Tax Division Law Dept Mary Callahan Roxane Ellwalleger

(213) 368-7076 (217) 356-5469 (248) 280-2110 (248) 430-0134 (248) 447-1722 (248) 538-8916 (248) 652-3634 (248) 816-4376 (248) 853-8422 (252) 215-0614 (269) 966-3629 (281) 588-4606 (312) 827-8542 (312) 827-8542

DETR_183587.1