In Re: Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification No. 13-3489233) Debtors. Hon. Steven W. Rhodes

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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) (Tax Identification No. 13-3489233) Hon. Steven W. Rhodes /

Debtors.

CERTIFICATE OF SERVICE I hereby certify that on August 18, 2008, I caused to be electronically filed Concurrence in Objections to Collins Aikman Post-Consummation Trusts Motion for An Order Approving Document Retention Policy and this Certificate of Service using the ECF system and the following were sent electronic notification of such filing:

I certify and declare under penalty of perjury that the foregoing is true and correct.

Dated: August 18, 2008

By:

/s/ Judy B. Calton Judy B. Calton, Esq. (P38733) Honigman Miller Schwartz and Cohn LLP Attorneys for Acord Holdings, L.L.C. and Acord Inc. 2290 First National Building 660 Woodward Avenue Detroit, MI 48226 Telephone: (313) 465-7344 Facsimile: (313) 465-7345 Email: jcalton@honigman.com

DETROIT.3277800.1

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