IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) Chapter 11 ) COLLINS & AIKMAN

CORPORATION, et al.1 ) Case No. 05-55927 (SWR) ) (Jointly Administered) Debtors. ) ) (Tax Identification #13-3489233) ) ) Honorable Steven W. Rhodes ) ) _________________________________________) CERTIFICATE OF SERVICE I, H. William Burdett, Jr., certify that on April 4, 2008, I filed the Collins & Aikman Post-Consummation Trusts Twenty-Eighth Omnibus Objection (Insufficient Books & Records) with the Clerk of the Court using the ECF system which will send notice of such filing to all such attorneys registered with that system. I further certify that on April 4, 2008, I caused to be served by U.S. Mail a true and correct copy of the Collins & Aikman Post-Consummation Trusts Twenty-Eighth Omnibus Objection (Insufficient Books & Records) to the parties set forth on the attached service list. s/H. William Burdett, Jr. H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com
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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. 0555991; 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. 0555964; 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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Affected Parties
US Mail Creditor Name CIT Group Equipment Financing Inc Cit Group Hyster Credit Cit Lending Svcs Corp Hyster Credit Textron Comerica Bank as assignee of The Avatar Group Inc Delphi Automotive Systems LLC Dura Automotive Systems Inc GE Capital International Business Machines Corporation Meridian Technologies Inc Magnesium Products Division NMHG Financial Services OII Steering Committee & Member Companies and the United States Environmental Protection Agency OII Steering Committee & Member Companies and the United States Environmental Protection Agency The CIT Group Equipment Finance AT&T Commercial Finance Corp The CIT Group Equipment Finance Hyster Credit Company United Steelworkers United Steelworkers US Department of Justice Visteon Corporation Creditor Notice Name Attn Eva Kirch Cit Group Hyster Credit Cit Lending Svcs Corp Hyster Credit Textron Ralph E McDowell Delphi Automotive Systems LLC Dawn R Copley Attn Denise Gisvold Donna J Lehl co Dickinson Wright PLLC Address 1 Hyster Credit Company 1540 Fountainhead Pkwy 1540 W Fountainhead Pkwy 100 Renaissance Ctr 34th Fl 5725 Delphi Dr c o Dickson Wright PLLC PO Box 3083 Gold Lange & Majoros PC Michael C Hammer 1010 Thomas Edison Blvd SW 500 Woodward Ave Ste 4000 24901 Northwestern Hwy Ste 444 301 E Liberty Suite 500 Address 2 1540 W Fountainhead Pkwy Address 3 Tempe Tempe Tempe Detroit Troy Detroit Cedar Rapids Southfield Ann Arbor Cedar Rapids Nossaman Guthner Knox & Elliott LLP 445 Figueroa St Ste 3100 City State AZ AZ AZ MI MI MI IA MI MI IA Zip 85282 85282 85282 48243 48098 48226 52406-3083 48075 48104 52405

Allan H Ickowitz Esq U S Environmental Protection Agency The CIT Group Inc Attn Eva Kirch Bruce Miller David R Jury Steven E Spence, United States Trustee co Dickinson Wright PLLC

Donna Balbin Esq U S Environmental Protection Agency Eva Kirch The CIT Group Inc Bruce Miller 5 Gateway Ctr Rm 807 211 W Fort St Ste 700 Michael C Hammer

Los Angeles

CA

90071

Eric A Esler Esq 75 Hawthorne St 1540 W Fountainhead Pkwy 1540 W Fountainhead Pkwy 600 W Lafayette Blvd Miller Cohen 4th Fl

San Francisco Tempe Tempe Detroit Pittsburgh Detroit

CA AZ AZ MI PA MI MI

91405 85282 85282 48226 15222 48226 48104

301 E Liberty Ste 500

Ann Arbor

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

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