UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: Collins & Aikman Corporation, et al.

1 Debtors. ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) Honorable: Steven W. Rhodes

PROOF OF SERVICE
The undersigned, being duly sworn, certifies that he served papers as follows: 1. Document(s) served: The following Order:

A.
2.

Order Authorizing the Implementation of a Key Employee Retention Program

See Attached Exhibit A (via First Class Mail) See Attached Exhibit B (via Electronic Mail) December 19, 2005.

Served upon:

3.

Date of Service:

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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I declare that the statements above are true to the best of my information, knowledge and belief. _/s/ James Sean McGuire___ James Sean McGuire Kurtzman Carson Consultants LLC

EXHIBIT A

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CREDITOR NAME Acord Inc Adrian City Hall Advanced Composites Inc Akin Gump Strauss Hauer & Feld LLP American General Finance Assoc Receivables Funding Inc Athens City Tax Collector Basell USA Inc Basf Corporation Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation Butzel Long PC Canada Customs & Rev Agency Canada Customs & Rev Agency Carson Fischer PLC Champaign County Collector Charter Township Of Plymouth City Of Albemarle City Of Albemarle City Of Barberton City Of Barberton City Of Battle Creek City Of Canton City Of Dover City Of Dover City Of Eunice City Of Evart City Of Evart Recreation Dept City Of Fullerton City Of Havre De Grace City Of Kitchener Finance Dept City Of Longview City Of Los Angeles City Of Lowell City Of Marshall City Of Muskegon City Of Phoenix City Of Port Huron City Of Rialto City Of Rochester Hills City Of Roxboro City Of Salisbury City Of St Joseph City Of Sterling Heights City Of Stockton City Of Westland City Of Williamston City Of Woonsocket Ri City Treasurer City Treasurer City Treasurer Colbond Inc Collector Of Revenue Collins & Aikman Corp Danning Gill Diamond & Kollitz LLP Dayton Bag & Burlap Co Delphi Dow Chemical Co DuPont DuPont Dykema Gossett PLLC Enerflex Solutions LLC ER Wagner Manufacturing

CREDITOR NOTICE NAME John Livingston John Fabor Rob Morgan Michael S Stamer Philip C Dublin

Mike Keith Jim Frick Charlie Burrill Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Thomas B Radom Attn Receiver General International Tax Service Joseph M Fischer Esq Barb Neal Utilities Department Ohio Income Tax City Building Income Tax Division Canton Income Tax Dept Wastewater Labroratory The Mator at City Hall Roger Elkins City Manager

Mary Ellen Hinckle Pauline Houston Water Utilities Dept Of Building And Safety Lowell Regional Wastewater Maurice S Evans City Manager Bob Robles Collections Office Treasurers Office City Treasurer Kurt A Dawson City Assesor Treasurer Tax Department Business License Div Water Department James P Bulhinger City Treasurer Economic Development

Pretreatment Division Tracy Horvarter Port Huron Police Department Don Brown Barbara J Walker Jay B Knoll George E Schulman Jeff Rutter Sean P Corcoran David Brasseur Bruce Tobiansky Susan F Herr Ronald Rose & Brendan Best Todd McCallum Gary Torke

ADDRESS1 2711 Product Dr 100 E Church St 1062 S 4th Ave 590 Madison Ave 505 S Neil St PO Box 16253 PO Box 849 7925 Kingsland Dr 1609 Biddle Ave 100 Bayer Rd Bldg 16 2 North LaSalle St Ste 1020 2 North LaSalle St Ste 1020 3441 Hidaway 100 Bloomfield Hills Pkwy Ste 100 1 5 Notre Ave 2204 Walkley Rd 300 E Maple Rd 3rd Fl 1776 E Washington 61802 PO Box 8040 PO Box 190 144 N Second St 576 West Pk Ave 576 West Pk Dr 10 N Division St Suite 114 49014 PO Box 9951 484 Middle Rd PO Box 818 PO Box 1106 200 S Main St 200 South Main St 303 W Commonwealth Ave 711 Pennington Ave 200 King St West 3rd Fl PO Box 1952 File 54563 451 First St Blvd 323 W Michigan 933 Terrace St 49440 Phoenix Police Dept 100 Mcmorran Blvd Rm 217 150 S Palm Ave 1000 Rochester Hills Dr PO Box 128 PO Box 479 700 BRd St 40555 Utica Rd PO Box 201005 37095 Marquette 161 E Grand River 11 Cumberland Hill Rd Rear City Hall 323 W Michigan Ave 100 Mcmorran Sand Hill Rd 201 N Second St 250 Stephenson Hwy 2029 Century Park E 3rd Fl 322 Davis Ave 22954 Network PI 23030 Dow Center 4417 Lancaster Pike DuPont Legal D 7156 400 Renaissance Center 1515 Equity Dr 200 4611 North 32nd St

ADDRESS2

PO Box 9

PO Box 1717

PO Box 1118

PO Box 0536 620 W Washington St 142

PO Box 8099

PO Box 1057

Barley Mill Plaza 26 2174 1007 N Market St

CITY Rochester Hills Adrian Sidney New York Champaign Greenville Athens Raleigh Wyandotte Pittsburgh Chicago Chicago Rochester Hills Bloomfield Hills Sudbury Ottawa Birmingham Urbana Plymouth Albemarle Albemarle Barberton Barberton Battle Creek Canton Dover Dover Eunice Evart Evart Fullerton Havre De Grace Kitchener Longview Los Angeles Lowell Marshall Muskegon Phoenix Port Huron Rialto Rochester Hills Roxboro Salisbury St Joseph Sterling Heights Stockton Westland Williamston Woonsocket Corunna Marshall Port Huron Enka St Charles Troy Los Angeles Dayton Chicago Midland Wilmington Wilmington Detroit Troy Milwaukee

STATE MI MI OH NY IL SC TN NC MI PA IL IL MI MI ON ON MI IL MI NC NC OH OH MI OH NH NH LA MI MI CA MD ON TX CA MA MI MI AZ MI CA MI NC NC MI MI CA MI MI RI MI MI MI NC MO MI CA OH IL MI DE DE MI MI WI

ZIP 48309-3810 49221 453658977 10022 61820-2500 29606 37371-0849 27613-4203 48192 15205-9707 60602 60602 48306-1453 48304 P3A 5C2 K1A 1B1 48009 61802 48170-4394 28002-0190 28002 44203 44203-2584 49014 44711-9951 03820 03820-0818 70535 49631-9700 49631 92632 21078 N2G 4G7 75606 90074-4563 01853 49068 49440 85003 48060 92376 48309-3034 27573 28145-0479 49085-1355 48311-8009 952019005 48185 48895 02895 48817 49068 48060 28782 63301 48083 90067-3005 45403-2910 60673-1229 48674-0001 19805 19898 48243 48084-8084 53209-6023

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In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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CREDITOR NAME Exxon Chemicals Fisher Automotive Systems Fisher America Inc Freudenberg Nok Inc Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye GE Polymerland Harford County Revenue Health Alliance Medical Plans Inc Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc Inmet Division of Multimatic Internal Revenue Service Intertex World Resources Trintex Corp Invista ISP Elastomer Janesville Products Keith Milligan Kentucky Revenue Cabinet Kirkland & Ellis LLP Kirkland & Ellis LLP Lake Erie Products Latham & Watkins LLP Lear Corp Levine Fricke Inc Macomb Intermediate School Manpower Meridian Magnesium Meridian Park Michigan Department Of Michigan Dept Of Treasury Ministre Du Revenu Du Quebec Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Municipality Of Port Hope North Loop Partners Ltd Office of Finance of Los Angeles Orlando Corporation Pension Benefit Guaranty Corporation Phh Canada Inc Phoenix Contracting Company Pine River Plastics Inc PolyOne Corp Prestige Property Tax Special Princeton Properties Progressive Moulded Products Qrs 14 Paying Agent Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General For Canada Receiver General For Canada Receiver General for Canada Revenue Canada

CREDITOR NOTICE NAME Paul Hanson William Stiefel Directors Office for Taxpayer Services Division

Val Venable Robena Vance co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

of the City of Montgomery

SBSE Insolvency Unit Bill Weeks Tim Gorman Laura Kelly

Richard Cieri Ray Schrock & Marc Carmel Lilia Roman David Heller Josef Athanas & Danielle Kemp Veronica Fennie C Garland Waller

15663507 Lacolle co Beer Wells Real Estate Bankruptcy Auditor Sara Eagle & Gail Perry William Kinley President Barb Krzywiecki Woody Ban

Dan Thiffault

Canada Customs & Rev Agency Technology Ctr Industry Canada Als Financial

ADDRESS1 13501 Katy Fwy 1084 Doris Rd 47690 E Anchor Ct PO Box 105499 PO Box 890691 PO Box 802585 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 9930 Kincey Ave 220 South Main St 102 E Main St Ste 200 Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 35 West Milmot St Box 330500 Stop 15 500 Wedowee St 601 S LA Salle St Ste 310 PO Box 4346 2700 Patterson Ave 3745 C Us Hwy 80 W Sales & Use Tax Return Citigroup Center 200 E Randolph Dr 321 Foster Ave Sears Tower Ste 5800 21557 Telegraph Rd 1900 Powell St 12th Fl 44001 Garfield Rd 30800 Northwestern Hwy 2001 Industrial Dr 2707 Meridian Dr Dept 77889 Taxes Division 3800 Marly 33 King St West PO Box 620 PO Box 999 1 Rue De Leglise Sud PO Box 117 PO Box 3449 3700 Wilshire Ste 310 6205 Airport Rd 1200 K St NW Postal Station A 26950 23mile Rd 1111 Fred W Moore Hwy 33587 Walker Rd 1025 King St East 678 Princeton Blvd 9024 Keele St Church St Station 50 Rockefeller Lobby 2 100 Vesper Executive Pk 875 Heron Rd Postal Station D Box 2330 11 Station St 700 Leigh Capreol 275 Pope Rd Ste 102

ADDRESS2

2120 West End Ave Ste 100 3100 Smoketree Ct Ste 600

200 Fair Oaks Lane 153 E 53rd St

233 S Wacker Dr

Office of the Chief Counsel PO Box 19034

PO Box 6529

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ZIP 77079-1305 48326-2613 48170 30348-5499 28289-0691 60680-2585 30374 15264-0387 15264 28260 28078 21014 61801-2744 37203-5223 27604 43617 46204-2253 46207-7218 36103-4660 49501 27702-1807 L4B 1L7 48232 30108-1541 60605-1725 77210 49546 36870 40620-0003 10022-4611 60601 60191 60606 48034 94608-1827 48038 48334 48827 27834 48277-0889 48922 G1X 4A5 L1H 8E9 65108-0999 J0J 1J0 L1A 3V9 75606 90010 L4V 1E3 20005-4026 M5W 2X8 48062 48079-4967 44012 N3H 3P5 01851 L4K 2N2 10249 10020-1605 01879-2710 K1A 1B1 K1P 6K1 K8N 2S3 H4Y 1G7 C1N 5Z7

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CREDITOR NAME Revenue Canada Ricoh Canada Inc Riverfront Plastic Products Inc Ronald A Leggett Securities and Exchange Commission Select Industries Corp Simpson Thacher & Bartlett LLP South Carolina Dept Of Revenue Southco Standard Federal Bank Stark County Treasurer State Of Alabama State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State Of Michigan State of Michigan Stephen E Spence Summit Property Management Inc Tate Boulevard I Llc Tax Administrator Tax Collector Tcs Realty Ltd Teknor Financial Corporation TG North America The Corporation Of The Town The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Lincoln Finance Office Town Of Old Fort Town Of Pageland Town Of Troy Tr Associates Treasurer City Of Detroit Treasurer City Of Westland Treasurer Of State Tyco Capital Inc Unifi Inc Uniform Color Co Unique Fabricating Inc United Rentals Of Canada Inc United States Attorney for the Eastern District of Michigan Unum Life Insurance Valeo Inc Valiant Tool & Mold Inc

CREDITOR NOTICE NAME

George Tabry Collector Of Revenue Midwest Regional Office Christine Brown Peter Pantaleo Erin Casey & Alice Eaton Sales & Use Tax Division Lorraine Zinar Holly Matthews Treasury Management Gary D Feigler Treasurer Department Of Environmental Environmental Assistance Divis Michigan Dept Of Environmental Quality Michigan Unemployment Insurance Agency Cashiers Office Aqd Dept Of Treasury Deq Office Of Financial Mgmt Mi Dept Of Treasury Michigan Dept Of Treasury Collection Div Treasury Bldg

Linda King Dept Of Commerce & Nat Res State Of Michigan Mc State Secondary Complex Matthew Rick Asst Attorney General US Trustee First Plaza Jim Cambio County Of Fresno Bruce B Galletly Raymond Soucie Of Ingersoll

Farmville Downtown Partnership

Fsia Inc Steven J Smith Joseph T Deters

Randy Lueth Tom Tekieke

ADDRESS1 Ottawa Technology Centre 5520 Explorer Dr Ste 300 780 Hillsdale St 410 City Hall 175 W Jackson Blvd Ste 90 240 Detrick St 425 Lexington Ave PO Box 125 210 N Brinton Lake Rd 2600 West Big Beaver Rd 200 W Tusc Department Of Revenue Cashiers Office wb Sinv PO Box 30657 Mich Dept Of Environmental Qu PO Box 30657 3024 W Grand River PO Box 30460 6900 Granger Rd Ste 204 Revenue Control Unit Dept 77889 PO Box 30199 11th Circuit Court 17199 Laurel Pk Drnste316 255 Clay St 27331 River Pk Dr 29733 Gratiot 455 N Main St PO Box 30457 PO Box 30004 Dept 77833 7150 Harris Dr PO Box 30015 PO Box 30754 430 W Allegan St 211 W Fort St Ste 700 24901 Northwestern Hwy 302 1985 Blvd Se One Capitol Hill PO Box 1192 21 Albert St PO Box 538308 1400 Stephenson Hwy 130 Oxford St 2nd Fl 126 North Pearl St 1306 E Triumph Dr 356 Main St 115 West Church St 30 King St East 100 Old River Rd PO Box 520 PO Box 67 315 North Main St 200 E Big Beaver PO Box 33525 PO Box 850040 PO Box 16561 40 Bay St 7201 W Friendly Ave 12003 Toepher Rd 800 Standard Pkwy 36 Centennial Rd 211 W Fort St Ste 2001 2211 Congress St 3000 University Dr 6775 Hawthorne Dr

ADDRESS2 875 Heron Rd

50 N Ripley St

Tax Office Ste 11 500

PO Box 733 PO Box 570

PO Box 577

PO Box 2228

PO Box 67

PO Box 100 PO Box 100

PO Box 4094 Station A

CITY Ottawa Mississauga Wyandotte St Louis Chicago Dayton New York Columbia Concordville Troy Canton Montgomery Lansing Lansing Lansing Detroit Lansing Independence Lansing Detroit Lansing Munising Livonia Lapeer Inkster Roseville Ave Adrian Lansing Lansing Detroit Lansing Lansing Lansing Detroit Southfield Hickory Providence Fresno Trenton Atlanta Troy Ingersoll Pageland Urbana Farmington Farmville Gananoque Lincoln Old Fort Pageland Troy Troy Detroit Westland Columbus Toronto Greensboro Warren Auburn Hills Kitchener Detroit Portaland Auburn Hills Windsor

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ZIP K1A 9Z9 L4W 5L1 48192-7120 63103 60604 45404-1699 10017-3954 292020101 19331-9331 48084 44702 36104 48909-8157 48909-7957 48909-8157 48202 48909-8157 44131 48909-8157 48277-0889 48909 49862 48152 48446 48141 48066 48221 48909-7957 48909 48277-0833 48909 48909 48918-0001 48226 48075 28602 02908-5811 937151192 K8V 5R1 30353 48083 N5C 2V5 29728 61802 03835 27828-1621 K7G 2T6 02865 28762 29728 27371 48083 48232 48185 43266-0061 M5W 3T1 27410-6237 48089-3171 48326-1415 N2B 3G1 48226 04122 48326-2356 N8T 3B8

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Attn Civil Division Heather Sullivan Jerry Dittrich General Fax

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CREDITOR NAME Vari Form Inc Vericorr Packaging fka CorrFlex Packaging Vespera Lowell Llc Village Of Holmesville Village Of Rantoul Ville De Farnham Visteon Climate Control Voridian Canada Company W9 Lws Real Estate Limited Wachtell Lipton Rosen & Katz Wellington Green LLC

CREDITOR NOTICE NAME Terry Nardone Adriana Avila Blue Point Capital Bpv Lowell LLC

Service de la Tresorerie Dept 4 co Lincoln Harris Llc Hal Novikoff

ADDRESS1 12341 E 9 Mile Rd 251 Industrial Dr 10 Livingston Pl 2nd Fl 205 Millersburg Rd 333 S Tanner 477 Hotel De Ville One Village Center Dr PO Box 11634 10101 Claude Freeman Dr Ste 200 N 51 W 52nd St 31100 Telegraph Rd Ste 200

ADDRESS2

PO Box 113

Ste PO RFQ Office

CITY Warren Evart Greenwichn Holmesville Rantoul Farnham Van Buren Township Montreal Charlotte New York Bingham Farms

STATE MI MI CT OH IL QC MI QC NC NY MI

ZIP 48089 49631-8517 06830 44633 61866 J2N 2H3 48111 H3C 5Y9 28262-2337 10019 48025

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ADDRESS1 590 Madison Ave 730 Broadway 10th Fl 245 Park Ave 26th Fl 303 E Wacker Dr Ste 1000 Bankruptcy & Collections Div 525 W Ottawa 1320 Pacific Dr 10 W Broad St Ste 2100 3200 National City Center 1901 Sixth Ave N Ste 2600 Corporate & Investment Banking 200 Park Ave 5th Fl 300 Ottawa Ave NW Ste 500 601 Campau Square Plaza 709 Taylor St 3 1st National Plaza Ste 3300 2300 BP Tower 1028 Buhl Building 535 Griswold Ste 1900 535 Griswold Ste 1900 227 W Chicago Rd 100 Renaissance Center 34th Fl 100 Renaissance Center 34th Fl 575 Underhill Blvd Ste 110 1819 Fifth Ave N 7 Times Square Law Dept 420 N 20th St Ste 3100 150 W Jefferson Ave Ste 100 150 W Jefferson Ave Ste 100 80 Pine St 80 Pine St 31000 Telegraph Rd Ste 280 366 E Broad St 1000 Tallan Building Public Svc Dept Env Svc Div 500 Woodward Ave Ste 3500 1812 Broadway 25 Main St 800 Boylston St 28th Fl 411 West Putnam Ave Ste 225 33 W 1st St Ste 600 Legal Dept Columbia Center 10th Fl 1001 Pennsylvania Ave NW 1001 Pennsylvania Ave NW 321 Settlers Rd 1000 Chrysler Dr 4500 Dorr St 2029 Century Park E 3rd Fl 885 Third Ave Ste 3300 13900 N Portland Ste 100 7000 N Green Bay Ave 500 Woodward Ave Ste 4000 500 Woodward Ave Ste 4000 301 E Liberty St Ste 500

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1900 E Ninth St 231 S LaSalle St

99 Monroe Ave NW PO Box 280240 70 W Madison St 200 Public Sq 535 Griswold

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PO Box 1767 CIMS 485-13-32 PO Box 1000

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CITY Troy Harrisburg Painesville Chicago Detroit Toledo Toledo Peoria Ellwood City Southfield Southfield Southfield Detroit Dearborn Troy Detroit Detroit Southfield Perrysburg Indianapolis Palo Alto Anaheim Marietta Detroit Raleigh Birmingham Cincinnati Stow Detroit Troy Southfield Grand Ledge Chicago New York Troy Detroit Auburn Hills Southfield Bay City Chicago New York Southfield Greenville Dallas Houston New York Roseland Hartford Chicago Manchester Grand Rapids Milwaukee Detroit Kilauea Baltimore Baltimore

STATE MI PA OH IL MI OH OH IL PA MI MI MI MI MI MI MI MI MI OH IN CA CA GA MI NC MI OH OH MI MI MI MI IL NY MI MI MI MI MI IL NY MI SC TX TX NY NJ CT IL NH MI WI MI HI MD MD

ZIP 48098-2683 17108-1003 44077 60606 48243-1668 43604 43604 61602 16117 48034 48034 48034 48226-3489 48126 48098 48207 48243 48075 43551 46231 94304 92806 30060 48225 27601 48009 45202 44224 48214 48084 48034-8214 48837 60611 10178 48084-4136 48226 48326 48075 48708 60606 10017 48034 29601 75201 77002 10017 07068 06103-3426 60606-5096 03105 49501 53202-4108 48202 96754 21202 21202-1487

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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2002 List
US Mail

CREDITOR NAME Miller Canfield Paddock & Stone PLC Miller Canfield Paddock & Stone PLC Miller Canfield Paddock & Stone PLC Miller Cohen Miller Johnson Missouri Dept of Revenue Morris Garlove Waterman & Johnson PLLC Munsch Hardt Kopf & Harr PC Myers Nelson Dillon & Shierk PLLC NICCA USA Inc Nutter McClennen & Fish LLP O Reilly Rancilio PC Oakland County Corporation Counsel Office of the US Attorney Oklahoma County Treasurer Oneida County SCU Osram Sylvania Inc Otterbourg Steindler Houston & Rosen PC Paul Weiss Rifkind Wharton & Garrison LLP Pear Sperling Eggan & Daniels PC Pepe & Hazard LLP Pepper Hamilton LLP Pepper Hamilton LLP Pepper Hamilton LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pillsbury Winthrop Shaw Pittman LLP Pitts Hay & Hugenschmidt PA Plastech Plunkett & Cooney PC Primeshares Quadrangle Group LLC Quadrangle Group LLC Ravich Meyer Kirkman McGrath & Nauman PA Receivable Management Services Rex D Rainach Rhoades McKee Riker Danzig Scherer Hyland & Perretti LLP SC DHEC Securities and Exchange Commission Seyburn Kahn Ginn Bess & Serlin PC Shapero & Green LLC Sheehan Phinney Bass & Green PA Shumaker Loop & Kendrick LLP Sidley Austin Brown & Wood LLP Sills Cummis Epstein & Gross PC Skadden Arps Slate Meagher & Flom LLP Spengler Nathanson PLL St Paul Travelers Stark Reagan PC Steven A Siman PC Stevens & Lee PC Stradley Ronon Stevens & Young LLP Teleflex Inc Tennessee Department of Revenue

CREDITOR NOTICE NAME Jose J Bartolomei Stephen S LaPlante Timothy A Fusco Esq Bruce A Miller Thomas P Sarb & Robert D Wolford Steven A Ginther Richard M Rubenstein Randall A Rios James R Bruinsma Karen Schneider Peter Nils Baylor Esq Ralph Colasuonno & Craig S Schoenherr Sr Donald F Slavin Julia Pidgeon Asst US Atty Gretchen Crawford County Office Building Joseph Delehant Esq Steven B Soll Esq Stephen J Shimshak & Netanella T Zahavi Kevin N Summers Charles J Filardi Jr Francis J Lawall & Bonnie MacDougal Kistler J Gregg Miller & Linda J Casey Kenneth H Zucker Craig A Barbarosh Patrick J Potter Esq Rick Antonoff Esq Lara Sheikh Esq Josh J May Esq William B Freeman Esq Robert P Pitts Esq Kelvin W Scott Esq Douglas C Bernstein Sid J Garabato Andrew Herenstein Patrick Bartels Michael F McGrath Esq Phyllis A Hayes A Professional Law Corporation Dan E Bylenga Jr Dennis J OGrady Joseph L Schwartz & Curtis M Plaza Evander Whitehead Angela Dodd Leslie Stein Brian Green Steven E Boyce Esq David H Conaway Bojan Guzina & Brian J Lohan Andrew H Sherman & Boris I Mankovetskiy Gregg M Galardi Esq Michael W Bragg Esq Vatana Rose Joseph A Ahern Steven A Siman Leonard P Goldberger Esq & John C Kilgannon Esq Paul Patterson Esq Jim Leyden TN Attorney Generals Office

ADDRESS1 150 W Jefferson Ste 2500 150 W Jefferson Ste 2500 150 W Jefferson Ste 2500 600 W Lafayette Blvd 4th Fl 250 Monroe Ave NW Ste 800 301 W High St Rm 670 401 W Main St 700 Louisiana 46th Fl 125 Ottawa Ave NW Ste 270 1044 S Nelson Dr 155 Seaport Blvd 12900 Hall Rd Ste 350 1200 N Telegraph Rd 211 W Fort St Ste 2001 Asst District Attorney 800 Park Ave 4th Fl 100 Endicott St 230 Park Ave 1285 Avenue of Americas 1349 S Huron St Ste 1 30 Jelliff Lane 3000 Two Logan Square 3000 Two Logan Square 400 Berwyn Park 650 Town Center Dr 7th Fl 2300 N Street NW 1540 Broadway 725 S Figueroa St Ste 2800 137 Baltimore Ave 835 Mason Ave Ste 100 38505 Woodward Ave Ste 2000 60 Madison Ave 2nd Fl 375 Park Ave 14th Fl 375 Park Ave 14th Fl 4545 IDS Center 9690 Deereco Rd Ste 200 3622 Government St 161 Ottawa NW Ste 600 Headquarters Plaza 1362 McMillam Ave Ste 400 175 W Jackson Blvd Ste 900 2000 Town Center Ste 1500 Signature Square II Ste 220 1000 Elm St 128 S Tryon St Ste 1800 10 South Dearborn One Riverfront Plaza One Rodney Square 608 Madison Ave Ste 1000 One Tower Square 5MN 1111 W Long Lake Rd 3250 W Big Beaver Rd Ste 344 1818 Market St 29th Fl Mark Dorval Esq & Joel Trotter Esq 155 S Limerick Rd Cordell Hall

ADDRESS2

PO Box 306 PO Box 475 One Riverfront Plaza Ste 1000 Bank of America Center

320 Robert S Kerr Rm 307

18th & Arch Streets 18th & Arch Streets 899 Cassatt Rd

80 S 8th St PO Box 5126 600 Waters Building One Speedwell Ave

25101 Chagrin Blvd PO Box 3701 Bank One Plaza PO Box 636

Suite 202

2600 One Commerce Sq 425 5th Ave N

CITY Detroit Detroit Detroit Detroit Grand Rapids Jefferson City Louisville Houston Grand Rapids Fountain Inn Boston Sterling Heights Pontiac Detroit Oklahoma City Utica Danvers New York New York Ypsilanti Southport Philadelphia Philadelphia Berwyn Costa Mesa Washington New York Los Angeles Asheville Dearborn Bloomfield Hills New York New York New York Minneapolis Timonium Baton Rouge Ottawa Rapids Morristown Charleston Chicago Southfield Cleveland Manchester Charlotte Chicago Newark Wilmington Toledo Hartford Troy Troy Philadelphia Philadelphia Limerick Nashville

STATE MI MI MI MI MI MO KY TX MI SC MA MI MI MI OK NY MA NY NY MI CT PA PA PA CA DC NY CA NC MI MI NY NY NY MN MD LA MI NJ SC IL MI OH NH NC IL NJ DE OH CT MI MI PA PA PA TN

ZIP 48226 48226 48226 48226 49501-0306 65101 40202-2959 77002 49503-2868 29644 02210-2604 48313 48341 48226 73102 13501 01923 10169-0075 10019 48197 06890-1436 19103-2799 19103-2799 19312-1183 92626-7122 20037-1128 10036-4039 90017-5406 28801 48124 48304 10011-1600 10152 10152 55402 21093 70806-5720 49503 07960 29405 60604 48075-1195 44122 03101 28202 60603 07102-5400 19801 43604-1169 06183 48007 48084-2902 19103 19103-7098 19468 37247

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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2002 List
US Mail

CREDITOR NAME Textron Inc The Bank of New York The Goodyear Tire & Rubber Co The Pellegrino Law Firm PC The Port Authority of New York and New Jersey Thomas & Betts Corp UBS Investment Bank Ulmer & Berne LLP United Steelworkers Varnum Riddering Schmidt & Howlett LLP Viacom Inc Von Briesen & Roper SC Vorys Sater Seymour and Pease LLP Waller Lansden Dortch & Davis PLLC Warner Norcross & Judd LLP Warner Stevens LLP Wickes Manufacturing Co Willkie Farr & Gallagher LLP Wilmer Cutler Pickering Hale and Dorr LLP WL Ross & Co Womble Carlyle Sandridge & Rice PLLC Young & Susser PC Zeichner Ellman & Krause LLP

CREDITOR NOTICE NAME Gary S Bush Steven C Bordenkircher Esq Stephen R Bellis Esq Margaret Taylor Finucane Michael F Geiger Esq Rick Feinstein Timothy J Downing David R Jury Mary Kay Shaver JoAnn Haller Randall Crocker & Rebecca Simoni Robert J Sidman Michael R Paslay Esq Michael G Cruse Michael D Warner Esq co Jay B Knoll of C&A Alan Lipkin & Roger Spigel Andrew N Goldman Esq Oscar Iglesias Rory D Whelehan Esq Steven Susser P52940 Peter Janovsky & Stuart Krause

ADDRESS1 40 Westminster St Corporate Trust Default Group 1144 E Market St 475 Whitney Ave Office of Milton H Pachter 8155 TB Blvd 677 Washington Blvd Skylight Office Tower 5 Gateway Center Rm 807 Bridgewater Place 11 Stanwix St 411 E Wisconsin Ave Ste 700 52 East Gay St 511 Union St Ste 2100 2000 Town Center 1700 City Center Tower II Global Headquarters 787 Seventh Ave 399 Park Ave 600 Lexington Ave 19th Fl 104 S Main St Ste 700 26200 American Dr Ste 305 575 Lexington Ave

ADDRESS2 101 Barclay St 8th Fl W

225 Park Ave S 13th Fl Distressed Debt & Special Situations 1660 W 2nd St Ste 1100 333 Bridge St NW PO Box 3262 PO Box 1008 Suite 2700 301 Commerce St 250 Stephenson Hwy

PO Box 10208

CITY Providence New York Akron New Haven New York Memphis Stamford Cleveland Pittsburgh Grand Rapids Pittsburgh Milwaukee Columbus Nashville Southfield Fort Worth Troy New York New York New York Greenville Southfield New York

STATE RI NY OH CT NY TN CT OH PA MI PA WI OH TN MI TX MI NY NY NY SC MI NY

ZIP 02903 10286 44316-0001 06511 10003 38125 06901 44113-1448 15222 49504 15222 53202 43215 37219 48075 76102 48303 10019 10022 10011 29601 48034 10022

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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EXHIBIT B

E-mail Service List

E-mail

Name
A Freeman Alice B Eaton Brendan G Best Bryan Clay Chris Kocinski DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman Earle I Erman Erin M Casey Frank Gorman Gail Perry George E Schulman Hal Novikoff Heather Sullivan James A Plemmons Jan Steinle Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo M Crosby

Email Address
afreeman@akingump.com aeaton@stblaw.com bbest@dykema.com bryan_clay@ham.honda.com christopher.j.kocinski@bofasecurities.com kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com ges@dgdk.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jan_steinle@mieb.uscourts.gov jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com mcrosby@akingump.com

Name
K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Marc J Carmel Mark Fischer Michael R Paslay Michael Stamer Mike O'Rourke Mike Paslay Nick Shah Nina Rosete Paul Hoffman Peter V Pantaleo Philip Dublin R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Robert J Diehl Jr Robert Weiss Ronald R Rose Sarah Eagle Sheryl Toby Stephen S LaPlante T Pryce Thomas Radom Tricia Sherick William C Andrews William G Diehl William J Byrne

Email Address
kschultz@tmmna.com kim.stagg@nmm.nissan-usa.com krodriguez@gosrr.com lwalzer@angelogordon.com mcarmel@kirkland.com mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com Michael.Orourke@colaik.com mike.paslay@wallerlaw.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com ppantaleo@stblaw.com pdublin@akingump.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com rdiehl@bodmanllp.com rweiss@honigman.com rrose@dykema.com eagle.sarah@pbgc.com stoby@dykema.com laplante@millercanfield.com tpryce@ford.com radom@butzel.com tsherick@honigman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

In re: Collins & Aikman Corp., et al. Case No. 05-55927 (SWR)

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