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UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al Debtors

(Tax ID #13-3489233) Honorable Steven W. Rhodes __________________________________/ STATEMENT OF ELECTION Grossman, Tucker, Perreault & Pfleger, LLC, Creditor, elects to have its appeal under 28 U.S.C. 158(a) from the Order Granting the Debtors Ninth Omnibus Objection to Claims (Reclassify-Secured Claims) of Bankruptcy Judge Steven W. Rhodes entered in this Chapter 11 case on 23rd day of July, 2007 heard by the United States District Court.
Respectfully submitted, KILPATRICK & ASSOCIATES, P.C.

Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered)

By: /s/ _Richardo I. Kilpatrick________________ RICHARDO I. KILPATRICK, ESQ. (P35275) LEONORA K. BAUGHMAN, ESQ. (P33534) Attorneys for Appellant, Grossman, Tucker,

Perreault & Pfleger, LLC


903 N. Opdyke Rd., Ste C Auburn Hills, MI 48326 ecf@kaalaw.com (248) 377-0700

Dated: August 2, 2007

Preti, Flaherty, Beliveau & Pachios, PLLP John M. Sullivan, Esq, Joshua E. Menard, Esq. 57 North Main Street PO Box 1318 Concord, NH 03302-1318 Tel.: 603-410-1500

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0555927070802000000000027

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