UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION (DETROIT) In re: COLLINS & AIKMAN CORP.

, et al., Debtors. Tax Identification No. 13-3489233 ________________________________/ COMMERCIAL E INDUSTRIAL DE MADERAS DEL BOSQUE SA DE CVS RESPONSE TO THE COLLINS & AIKMAN LITIGATION TRUSTS FIRST OMNIBUS OBJECTION TO CLAIMS (LATE FILED CLAIMS) NOW COMES Commercial E Industrial De Maderas Del Bosque SA DE CV (Commercial E), by its attorneys, Foster, Swift, Collins & Smith, P.C., and for its Response to the Collins & Aikman Litigation Trusts First Omnibus Objection to Claims (Late Filed Claims), states as follows: 1. Commercial E initially filed its claim in the amount of $26,979.33 as Chapter 11 Case No. 05-55927-SWR Hon. Steven W. Rhodes

a general unsecured claim on February 27, 2006. A copy of such claim is attached hereto as Exhibit A. 2. Commercial E seeks recovery for goods it produced and delivered to

Debtor Durable Convertible Systems de Mexico (Debtor) pursuant to an agreement between the parties. 3. The bar date for filing proofs of claim in the Debtors chapter 11 cases

was initially March 22, 2006. 4. On or about September 2, 2005, Kurtzman Carson Consultants, LLC

(Kurtzman), the court-appointed claims agent for the Debtor, informed Commercial E that the bar date for filing proofs of claim was March 22, 2006.

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On November 22, 2005, the Court entered an order that moved the

bar date for filing proofs of claim from March 22, 2006 to January 11, 2006. 6. Commercial E, which is located in San Lucas, Metepec, Edo, Mexico,

did not receive any notice of the change in date for filing proofs of claim. 7. Commercial E did not get timely notice regarding filing of an objection

to the denial of its claim. 8. On April 3, 2007, Commercial E refiled its proof of claim, and was

assigned a Claim No. 8698. A copy of such claim is attached hereto as Exhibit B. 9. On or about April 6, 2007, Commercial E learned that Kurtzman had

moved to a different location. 10. On April 6, 2007, Commercial E forwarded its proof of claim to

Kurtzmans new address. Copies of correspondences to Kurtzman dated March 29, 2007 and April 2, 2007, are attached hereto as Exhibit C. 11. Upon information and belief, a duplicate filing of Commercial Es claim

occurred in error on April 6, 2007, and was assigned a Claim No. 8702. 12. Because Commercial Es proof of claim was initially filed on February

27, 2006, and Commercial E received no notice of the change in date for filing proofs of claim from March 22, 2006 to January 11, 2006, Commercial Es claim should not be disallowed. WHEREFORE, Commercial E Industrial De Maderas Del Bosque SA DE CV prays that the Litigation Trusts First Omnibus Objection as to Commercial Es claim be denied, and that Commercial E be granted all such relief as is just and proper in the premises.

Respectfully submitted, FOSTER, SWIFT, COLLINS & SMITH, P.C. Attorneys for Commercial E Industrial De Maderas Del Bosque SA DE CV

Dated: February 15, 2008

By:

/s/ Scott A. Chernich Scott A. Chernich (P48893)

313 S. Washington Square Lansing, MI 48933 (517) 371-8133

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