IN THE 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) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

RESPONSE BY MACLELLAN INTEGRATED SERVICES TO DEBTORS TWELFTH OMNIBUS OBJECTION TO CLAIMS (LATE FILED CLAIMS) Comes now MacLellan Integrated Services (MacLellan), by counsel, and hereby files this response to Debtors Twelfth Omnibus Objection to Claims (Late Filed Claims). In support of its response, MacLellan provides as follows:

1 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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BACKGROUND 1. On May 17, 2005, (the Petition Date) the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code and initiated the above-styled bankruptcy proceedings (the Chapter 11 Cases). Sometime shortly after the Petition Date, MacLellan learned of the Chapter 11 Cases through its industry contacts. 2. On July 27, 2005, the Debtors filed the Motion for an Order Extending the

General Bar Date for Filing Proofs of Claim (Doc. No. 798), in which they sought to extend the general bar date for filing certain unsecured claims in these Chapter 11 Cases from September 22, 2005 to March 22, 2006. On August 11, 2005, the Court entered an Order Approving the Motion Extending the General Bar Date for Filing Proofs of Claim (the Original Extended Bar Date Order) (Doc. No. 918). The Original Extended Bar Date Order established a bar date of March 22, 2006 (the Original Extended Bar Date), which was the date on or before which certain unsecured creditors were required to file proofs of claims in these Chapter 11 Cases. 3. The Debtors did not serve MacLellan with a copy of the Original Extended Bar

Date Motion or Order from the Debtors. MacLellan, with no involvement or interest in the Chapter 11 Cases other than as an unsecured claimant and post-petition supplier of ordinary course services to the Debtors, also did not have any constructive notice of the Original Extended Bar Date or the Debtors claims resolution process. 4. On or about November 2, 2005, MacLellan contacted outside counsel,

Greenebaum Doll and McDonald PLLC (Greenebaum), and asked Greenebaum to investigate whether procedures and deadlines for filing a proof of claim existed. 2
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Shannon Robinson

(Robinson), a former paralegal at Greenebaum, reviewed the docket and relevant pleadings and notices concerning the procedures and deadlines for creditors to pursue their claims. Based on her research, Robinson correctly determined and advised MacLellan on November 2, 2006 by e-mail (the Robinson E-mail) to its Vice President of Finance and Administration, Dwight Hannah (Hannah), that it needed to file a proof of claim on or before March 22, 2006, the Original Extended Bar Date. A copy of the Robinson E-mail is attached hereto as Exhibit A. 5. On or about November 7, 2005, the Debtors filed their Motion for an Order

Establishing a Bar Date for Filing Proofs of Claim and Approving the Manner and Notice Thereof (Doc. No. 1636) (the New Bar Date Motion). On November 22, 2005, the Court entered an order granting the New Bar Date Motion (the New Bar Date Order) (Doc. No. 1803). The New Bar Date Order established January 11, 2006 (the New Bar Date) as the new deadline by which certain creditors were to file their proofs of claim in these Chapter 11 Cases. 6. MacLellan did not receive notice of the New Bar Date Motion or Order from the

Debtors, and there is no evidence in the record showing that the Debtors properly served notice of the New Bar Date to MacLellan.2 MacLellan also did not otherwise have constructive notice of the New Bar Date. Without notice of the New Bar Date, MacLellan continued to reasonably

MacLellan is unable to locate any proof of service of claims pleadings or notices to its official registered address, which is 3120 Wall Street, Suite 100, Lexington, Kentucky 40513. Certain notices and pleadings relating to the Debtors claim resolution procedures, including pleadings or notices concerning the Original Bar Date and the New Bar Date, however, may have been mailed by the Debtors to PO Box 632952, Cincinnati, OH 45263 (the PO Box Address). The PO Box Address is a Fifth Third Bank "lock box" used solely for receipt of payments to MacLellan, and is not MacLellan's official or customary address for mailings or notices, nor is it the address for notices set forth in its agreement(s) with the Debtors. Further, although it is under no obligation or expectation to do so, Fifth Third periodically forwards any nonpayment mailings to MacLellan. However, MacLellan has not received any forwarded notices or pleadings requesting or establishing bar dates or claims resolution procedures for these Chapter 11 Cases.

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rely on the Original Extended Bar Date as the deadline by which it needed to file its proof of claim. 7. Shortly before the expiration of the Original Extended Bar Date, MacLellan, with

the assistance of Greenebaum, prepared its claim against the Debtors in the amount of $389,103.83 (the MacLellan Claim). The MacLellan Claim was then filed on March 22, 2006, prior to the expiration of the Original Extended Bar Date. MacLellan, reasonably relying on the Original Bar Date in good faith, believed that the MacLellan Claim was timely filed. 8. On January 9, 2007, the Debtors filed their Twelfth Omnibus Objection to Claims

(Late Filed Claims) (Doc. No. 3872) (the Twelfth Omnibus Objection). The Twelfth Omnibus Objection asks this Court to disallow and expunge certain proofs of claim that were allegedly late-filed, including the MacLellan Claim. ARGUMENT 9. For the reasons set forth below, MacLellan objects to the Twelfth Omnibus

Objection and argues that the MacLellan Claim should not be disallowed on the basis of being untimely filed. The Court, instead, should retroactively extend MacLellans claims bar date because its March 22, 2006 filing was the product of excusable neglect due to its lack of proper notice regarding the New Bar Date. 10. Pursuant to Rules 3003(c)(3) and 9006(b)(1) of the Federal Rules of Bankruptcy

Procedure and the interpretation and application of these Rules by the Supreme Court in Pioneer Inv. Servs. Co. v. Brunswick Assocs. Ltd. Partnership, 507 U.S. 380, 113 S. Ct. 1489, 123 L. Ed. 2d 74, 28 C.B.C. 2d 267 (1993), cause exists for this Bankruptcy Court to retroactively extend 4
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the deadline for the filing of the MacLellan Claim to March 22, 2006, so that the claim would be considered timely filed. 11. Rule 3003(c) provides, in relevant part, that a bankruptcy court for cause shown

may extend the time within which proofs of claim or interest made be filed. Rule 9006(b) in relevant part, provides that a bankruptcy court for cause shown may at any time in its discretion . . . on motion made after the expiration of the specified period permit the act to be done where the failure to act was the result of excusable neglect. 12. In Pioneer, the Supreme Court held that the excusable neglect standard set forth

in Rule 9006(b)(1) applies in cases where a creditors failure to file a proof of claim on or before the bar date was the result of excusable neglect after considering the relevant circumstances of the case. Id. Among the factors a court should consider in determining the existence of excusable neglect are the danger of prejudice to the debtor, the length of the delay, the reason for the delay and whether such delay was within the control of the claimant, the possible impact of the delay on the bankruptcy proceedings and whether the claimant acted in good faith. Id. 13. The facts and circumstances of these Chapter 11 Cases and the filing of the

MacLellan Claim establish cause for this Bankruptcy Court to retroactively extend MacLellans bar date to March 22, 2006 because: the danger of prejudice to the Debtors from such extension is minimal because the Debtors claim resolution process is ongoing; the nature and substance of the MacLellan Claim is not complex, so the Debtors evaluation should take minimal time;

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the length of the delay was reasonable because the MacLellan Claim was timely filed under the Original Extended Bar Date deadline, and it was unreasonable for MacLellan to know or foresee that the Original Extended Bar Date would be changed to an earlier New Bar Date; the reason for the delay was the result of MacLellans failure to receive notice of the New Bar Date, which was not properly served on MacLellan by the Debtor; extending the bar date for the MacLellan Claim will not delay these judicial proceedings because the claim resolution process is not concluded; and MacLellan acted in good faith in filing its claim and this response. 14. In support of the statements herein describing MacLellans lack of notice and

service of the Original Extended and New Bar Date motions, orders and notices, MacLellan submits the affidavit of its Vice President of Finance and Administration, Dwight Hannah. A copy of the affidavit is attached hereto as Exhibit B. CONCLUSION 15. Based on the lack of proper notice to MacLellan regarding the New Bar Date

combined with the facts and circumstances of these Chapter 11 Cases, cause exists for the Bankruptcy Court to retroactively extend the bar date for the MacLellan Claim to March 22, 2006 and consider the MacLellan Claim timely filed. Consequently, the Bankruptcy Court should overrule the Twelfth Omnibus Objection as it affects the MacLellan Claim, and should retroactively extend the bar date for the MacLellan Claim to March 22, 2006 so that the MacLellan Claim is considered timely filed.

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Dated: July 11, 2007 Respectfully submitted s/ Nicole Y. Lamb-Hale Nicole Y. Lamb-Hale (P46202) David G. Dragich (P63234) FOLEY & LARDNER LLP 500 Woodward Avenue Suite 2700 Detroit, Michigan 48226 Telephone: (313) 234-7129 Facsimile: (313) 234-2800 E-mail: nlamb-hale@foley.com ddragich@foley.com -andAndrew D. Stosberg GREENEBAUM DOLL & MCDONALD PLLC 101 South Fifth Street 3500 National City Tower Louisville, Kentucky 40202 Telephone: 502-587-3658 Facsimile: 502-540-2122 E-mail: ads@gdm.com

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EXHIBIT B