IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ) ) ) COLLINS & AIKMAN CORPORATION, et al.

1 ) Debtors. ) ) ) ) ________________________________________________) In re: Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

RESPONSE OF ORIX FINANCIAL SERVICES, INC. TO THE COLLINS & AIKMAN LITIGATION TRUSTS SEVENTY-THIRD OMNIBUS OBJECTION TO CLAIMS (INSUFFICIENT BOOKS AND RECORDS) ORIX Commercial Finance, LLC (formerly known as ORIX Structured Finance, LLC) as successor in interest to ORIX Financial Services, Inc. (ORIX), by and through its undersigned counsel, hereby submits its response to the Collins & Aikman Litigation Trusts Seventy-Third Omnibus Objection to Claims (Insufficient Books and RecordsDocket No. 9844) (the Objection) as it relates to proof of claim identified by Debtors as claim number 7665 (the Claim), and states as follows:

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. 0555946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 0555962; and Wickes Manufacturing Company, Case No. 05-55968.

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0555927080905000000000007

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1.

On or about May 17, 2005 (the Petition Date) each of the Debtors filed

voluntary petitions under filed petitions for relief under chapter 11 of title 11 of the United States Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), thereby commencing the above captioned cases. 2. ORIX included documentation for its Claim that would allow Debtors the ability

to fully and properly investigate each claim. The Claim is for lease rejection damages; ORIX provided a copy of all relevant leases, schedules, tax bills, etc. (even though Debtors would already have had copies of same), as well as the method upon which the lease damage calculation was made (based upon the terms contained in the Master Lease Agreement). 3. The Objection provided no evidentiary basis for disallowance of the Claim but

rather indicated that the Claim could not be reconciled to Debtors books and records. Naturally, the Debtors books and records would not typically identify lease rejection damage claims. 4. Further, Rule 3003(c)(4) of the Federal Rules of Bankruptcy Procedure

(Bankruptcy Rules) states, a proof of claim or interest executed and filed accordance with this subdivision shall supersede any scheduling of that claim or interest pursuant to 521(1) of the Bankruptcy Code. 5. Under Rule 3001(f) of the Bankruptcy Rules, [a] proof of claim executed and

filed in accordance with these rules shall constitute prima facie evidence of the validity of the amount of the claim. 6. Therefore, according to Rule 3001(f) of the Bankruptcy Rules, Debtors have the

burden of producing evidence rebutting the prima facie validity of ORIXs Claim. 7. Under Bankruptcy Code 502 (b) there are nine enumerated bases for objecting

to a claim. Under 502(a) a claim not the subject of a proper objection is deemed allowed.

8.

Section 502(b) provides an exclusive list of grounds for objection. See, e.g., B-

Line, LLC v. Kirkland (In re Kirkland), 379 B.R. 341, 344 (B.A.P. 10th Cir. 2007). Lack of support in the debtors books and records to justify payment of the claim is not among the nine enumerated bases for objecting to a claim. See 11 U.S.C. 502(b)(1) (9). 9. The Trust holds the burden of rebutting the prima facie validity of the Claim. An

objection to a proof of claim must be supported by substantial evidence, In re: Hemingway Transp., 993 F.2d 915 (1st. Cir. 1993) (noting that the objection to proof of claim must be supported by substantial evidence.). The Trust has offered no evidence to rebut the claim, let alone substantial evidence. 10. ORIX has offered to provide, and has provided the Debtors with all

documentation to support their claim. ORIX also agrees that it will credit the Debtors for any amount paid by the Debtors post-petition pursuant to the leases and for any amount recovered as a result of the sale of the equipment subject to the Master Lease Agreement. 11. The Debtors have offered no evidence in support of the objection to the Claim

asserted by ORIX. 12. Objection. 13. WHEREFORE, ORIX respectfully requests that this Court (i) overrule the ORIX reserves the right to amend and/or supplement this response to the

Objection to the extent that the Objection relates to ORIXs Claim, (ii) grant it all of its attorneys fees, and (iii) grant all other just and proper relief.

Respectfully submitted, WIENNER & GOULD, P.C. By:s/David H. Ellenbogen David H. Ellenbogen 950 W. University Dr., Ste 350 Rochester, Michigan 48307 (248) 841-9400 (248) 652-2729 (facsimile) dellenbogen@wiennergould.com Attorneys for ORIX Financial Services, Inc. Date: September 5, 2008

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al., Debtors. ) ) ) ) ) ) ) ) ) Chapter 11 Case No. 05-55927-SWR (Jointly Administered) (Tax Identification #13-3489233) Hon. Steven W. Rhodes

CERTIFICATE OF SERVICE I hereby certify that on September 5, 2008, I electronically filed Response of ORIX Financial Services Inc. to Collins & Aikman Litigation Trusts Seventy-Third Omnibus Objection to Claims (Insufficient Books and Records) with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Joel D. Applebaum Josef S. Athanas Jason W. Bank japplebaum@clarkhill.com josef.athanas@lw.com jbank@schaferandweiner.com dbargamian@bsdd.com

C. David Bargamian Paige E. Barr Robert N. Bassel

pbarr@jaffelaw.com robert.bassel@kkue.com, robertbassel@hotmail.com;bbassel@gmail.com ecf@kaalaw.com

Leonora K. Baughman Frederick A. Berg Neil Matthew Berger Brendan G. Best

fberg@kotzsangster.com, mmoye@kotzsangster.com dperson@teamtogut.com

bbest@dykema.com

Kellie M. Blair kblair@garanlucow.com, kpickard@garanlucow.com;jhoban@garanlucow.com Matthew Jon Bredeweg mbredeweg@bsdd.com, mattbredeweg@hotmail.com

Susanna C. Brennan Lynn M. Brimer

sbrennan@clarkhill.com, sdennison@clarkhill.com

lbrimer@stroblpc.com, sfraser@stroblpc.com jbruinsma@mnds-pllc.com cbullock@gatecom.com, cdbullock@msn.com;leslieb@gatecom.com wburgess@dickinsonwright.com

James R. Bruinsma Charles D. Bullock William T. Burgess Dan E. Bylenga Kevin C. Calhoun Judy B. Calton Gina M. Capua

ecf-deby@rhoadesmckee.com kcc@cdg-law.com, kevin@lawyermich.com jcalton@honigman.com gcapua@dykema.com

Marc Carmel mcarmel@kirkland.com, szemnick@kirkland.com;mmccarthy@kirkland.com;jboken@krollzolfocooper.com;agorman@ki rkland.com;mmarcus@kirkland.com;nbohan@kirkland.com;rschrock@kirkland.com Katherine Rose Catanese James K. Cleland Dawn R. Copley kcatanese@allardfishpc.com, allardfishpc@yahoo.com

jcleland@brinkshofer.com, ibarbu@brinkshofer.com dcopley@dickinsonwright.com, dnavin@dickinsonwright.com tcoughlin@jaffelaw.com, jtravick@jaffelaw.com

Thomas E. Coughlin David J. Coyle Michael G. Cruse

dcoyle@slk-law.com mcruse@wnj.com, hziegler@wnj.com gcunningham@gmhpc.com

Gary H. Cunningham Julius O. Curling John J. Dawson James E. DeLine Shannon L. Deeby Robert J. Diehl

curlingj@michigan.gov jdawson@quarles.com jed@krwlaw.com, pal@krwlaw.com sdeeby@clarkhill.com rdiehl@bodmanllp.com, cborza@bodmanllp.com

Robert J. Diehl Angela Dodd

rdiehl@bodmanllp.com, cborza@bodmanllp.com dodda@sec.gov donaldh@michigan.gov

Heather L. Donald Sara Eagle

eagle.sara@pbgc.gov, efile@pbgc.gov lje@krwlaw.com, kcn@krwlaw.com lje@krwlaw.com, kcn@krwlaw.com dellenbogen@wiennergould.com, jtibbs@wiennergould.com

Laura J. Eisele Laura J. Eisele

David H. Ellenbogen Earle I. Erman Michael S. Etkin Joseph M. Fischer Deborah L. Fish Robert C. Folland Joseph Foster

eerman@ermanteicher.com metkin@lowenstein.com brcy@carsonfischer.com dfish@allardfishpc.com, allardfishpc@yahoo.com rob.folland@thompsonhine.com

joe.foster@mclane.com dfreedman@ermanteicher.com

David H. Freedman Alexis Freeman Timothy A. Fusco Niraj R. Ganatra William Garchow Leo J. Gibson Celeste R. Gill

afreeman@akingump.com fusco@millercanfield.com, harris@millercanfield.com Nganatra@uaw.net garchow@curriekendall.com, avery@curriekendall.com

lgibson@bsdd.com, ljfxg@yahoo.com gillcr@michigan.gov, braithwaitep@michigan.gov rmgiunta@lambertleser.com

Rozanne M. Giunta Stuart A. Gold Seth D. Gould

sgold@glmpc.com sgould@wiennergould.com, jtibbs@wiennergould.com

Timothy R. Graves Jonathan S. Green Richard A. Green John T. Gregg Joseph K. Grekin

tgraves@allardfishpc.com, allardfishpc@yahoo.com green@millercanfield.com rgreenbankruptcyeast@yahoo.com

jgregg@btlaw.com joegrekin@schaferandweiner.com

Lisa Sommers Gretchko lgretchko@howardandhoward.com, dbrandon@howardandhoward.com Lisa Sommers Gretchko lgretchko@howardandhoward.com, dbrandon@howardandhoward.com Christopher A. Grosman Robert J. Hahn Paula A. Hall Biana Hamady BRCY@CarsonFischer.com

rhahn@cmda-law.com hallp@butzel.com ecf@shermeta.com mchammer2@dickinsonwright.com whandler@swappc.com

Michael C. Hammer Wallace M. Handler

Willard E. Hawley whawley@mcdonaldhopkins.com, shelly.harrow@gmail.com;maria.monkaba@gmail.com Ryan D. Heilman Robert S. Hertzberg Kim K. Hillary rheilman@schaferandweiner.com, jsouthworth@schaferandweiner.com hertzbergr@pepperlaw.com

khillary@schaferandweiner.com thillegonds@wnj.com, jnikodemski@wnj.com tah@kompc.com, tlj@kompc.com jhinshaw@boselaw.com, pdidandeh@boselaw.com

Timothy Hillegonds Terrance A. Hiller

Jeannette Eisan Hinshaw Roland Hwang Mimi D. Kalish

hwangr@michigan.gov mimi@stillmanlaw.com

Daniel M. Katlein Kristi A. Katsma

dkatlein@allardfishpc.com, allardfishpc@yahoo.com kkatsma@dickinsonwright.com, dnavin@dickinsonwright.com lrobertson@kaalaw.com, ecf@kaalaw.com kovskyd@pepperlaw.com kressk@pepperlaw.com

Richardo I. Kilpatrick Deborah Kovsky-Apap Kay Standridge Kress Richard E. Kruger Patrick J. Kukla Kevin L. Larin Pearl Lattaker

rkruger@jaffelaw.com, dburris@jaffelaw.com brcy@carsonfischer.com

k112@krwlaw.com, sjm@krwlaw.com pearl.lattaker@doj.ca.gov, gwen.blanchard@doj.ca.gov;guiverdi@aol.com avery@curriekendall.com, garchow@curriekendall.com

Jonathan E. Lauderbach Donna J. Lehl David A. Lerner Ira M. Levee

dlehl@glmpc.com, donnalehl@bigfoot.com dlerner@plunkettcooney.com, nwinagar@plunkettcooney.com

ilevee@lowenstein.com Marilyn.Levin@doj.ca.gov brcy@carsonfischer.com dloughlin@stroblpc.com, sfraser@stroblpc.com

Marilyn H. Levin

Lawrence A. Lichtman Dennis W. Loughlin Alan E. Marder Alan E. Marder Alan E. Marder

amarder@rsmllp.com mail@rsmllp.com mailr@rsmllp.com ecfedm@weltman.com mccolluh@pepperlaw.com, alexsym@pepperlaw.com

Panayiotis D. Marselis

Hannah Mufson McCollum Ralph E. McDowell Michael S. McElwee

rmcdowell@bodmanllp.com MSMCELWEE@VARNUMLAW.COM

Ralph R. McKee David G. Michael Arthur W. Miller

rmckee@allardfishpc.com, allardfishpc@yahoo.com david.michael@waltondonnelly.com awmpclaw@ameritech.net, m3marie@aol.com jmiller@jaffelaw.com, jtravick@jaffelaw.com

Judith Greenstone Miller Thomas R. Morris James P. Murphy Kelly A. Myers Max J. Newman Drew S. Norton

morris@silvermanmorris.com, trm@silvermanmorris.com murph@berrymoorman.com

kmyers@ma-pllc.com mnewman6025@earthlink.net drew@nortonlawyers.com dnowaczewski@bodmanllp.com, lstewart@bodmanllp.com

David J. Nowaczewski Judy A. O'Neill

joneill@foley.com, krose@foley.com

Michael R. Paslay mike.paslay@wallerlaw.com, Cathy.thomas@wallerlaw.com;Chris.cronk@wallerlaw.com;wallerbankruptcy@wallerlaw.com; robert.welhoelter@wallerlaw.com Robert A. Peurach Debra Beth Pevos Marc S. Pfeuffer Mark A. Phillips Robert J. Pineau rpeurach@gdakmak.com dpevos@swappc.com pfeuffer.marc@pbgc.gov, efile@pbgc.gov MPhillips@bfca.com rjp@krwlaw.com jplemmons@dickinsonwright.com Radom@butzel.com sriley@mcdonaldhopkins.com lrochkind@jaffelaw.com, dburris@jaffelaw.com rrose@dykema.com

James A. Plemmons Thomas B. Radom Shawn M. Riley Louis P. Rochkind Ronald L. Rose

Peter C.L. Roth

peter.roth@doj.nh.gov, jackie.lawrie@doj.nh.gov tsable@honigman.com

Edward Todd Sable Daniella Saltz Thomas P. Sarb

dsaltz@ford.com ecfsarbt@millerjohnson.com brcy@carsonfischer.com ecf@orlaw.com

David E. Schlackman Craig S. Schoenherr Ray C. Schrock

rschrock@kirkland.com

Eric B. Schultenover eric.schultenover@wallerlaw.com, Angela.criswell@wallerlaw.com;Chris.cronk@wallerlaw.com;wallerbankruptcy@wallerlaw.co m Mark H. Shapiro shapiro@steinbergshapiro.com, jbrown@steinbergshapiro.com;rgreenshields@steinbergshapiro.com Mary Kay Shaver Howard S. Sher Robert K. Siegel John A. Simon Jill Kristen Smith Kevin M. Smith mkshaver@varnumlaw.com howard@jacobweingarten.com rob@jacobweingarten.com jsimon@foley.com Jill.Smith@macombcountymi.gov ksmith@bbssplc.com, bcorey@bbssplc.com;kevinsmith92@hotmail.com steve.e.spence@usdoj.gov

Stephen Edward Spence Leslie Stein

lstein@seyburn.com, seccles@seyburn.com ecf@orlaw.com

Kurt A. Steinke

John W. Stevens bankruptcydetroit@irscounsel.treas.gov, john.w.stevens@irscounsel.treas.gov Kevin N. Summers Julie Beth Teicher ksummers@psedlaw.com, mmichael@psedlaw.com jteicher@ermanteicher.com

Julie Beth Teicher Sheryl L. Toby Albert Togut

jteicher@ermanteicher.com

stoby@dykema.com, wkyles@dykema.com dperson@teamtogut.com etoomey@foley.com btrumbauer@bodmanllp.com

Erin Lindsay Toomey Brian R. Trumbauer Sean M. Walsh

swalsh@gmhpc.com, jmahar@gmhpc.com jonathan.walton@waltondonnelly.com dweiner@schaferandweiner.com rweiss@honigman.com jwisler@cblh.com ecfwolfordr@millerjohnson.com swolfson@honigman.com jcy@krwlaw.com, jcy@krwlaw.com

Jonathan T. Walton Daniel J. Weiner Robert B. Weiss Jeffrey C. Wisler Robert D. Wolford Scott A. Wolfson Jason C. Yert

05-55927-swr Notice will not be electronically mailed to: ARCap Servicing, Inc. , ASM Capital, L.P. , Advanced Composites, Inc , Affiliated Customs Brokers Ltd. , Anchor Manufacturing Group , Aon Consulting, Inc. ,

BNY Midwest Trust Company , Michael Barczak , Bowles Fluidics Corporation , Eugene Boyle Boyle Burdett 14950 East Jefferson Avenue Suite 220 Groose Pointe Park, MI 48230 Leslie Brown , CB Richard Ellis, Inc. , CONSOR Intellectual Asset Management , Cherry Corporation , Richard M. Cieri 153 East 53rd Street New York, NY 10022-4611 City of Dover, New Hampshire , Ralph Colasuonno 12900 Hall Road, Ste. 350 Sterling Heights, MI 48313-1151 Vincent A. D'Agostino 65 Livingston Avenue Roseland, NJ 07068 Dallas County ,

Davis Polk & Wardwell , Debt Acquisition Company of America , Delphi Corporation , Demco V LLC , Donnelly Penman & Partners , Randy Doub 110 Arlington Boulevard PO Drawer 8668 Greenville, NC 27835-8668 Eastman Chemical Financial Corporation , Saul Eisen , El Paso Natural Gas Company , Ernst & Young LLP , Thomas Evans , Exelon Energy Company , Federal Express Corporation , Felton Brush, Inc. , Flexsys America, L.P. ,

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Genesis Global Solutions, Inc. , Greenman's Printing & Imaging , Haley & Aldrich, Inc. , Hawk Precision Components , Jeffrey K. Helder CUNNINGHAM DALMAN, P.C. 321 Settlers Road P.O. Box 1767 Holland, MI 49422-1767 Hilco Appraisal Services, LLC , Thomas E. Hill Alvarez & Marsal, LLC , William H. Horton Tenth Floor Columbia Center 101 West Big Beaver Road Troy, MI 48084-5280 Nancy Howard , Huntsman International , Ideal Technology Corporation 50515 Corporate Drive Shelby Township, MI 48315 International Union UAW , Edmund M. Kaufman ,

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Keen Realty, LLC , Kirkland & Ellis , Eric Kurtzman Kurtzman Carson Consultants 2335 Alaska Avenue El Segundo, CA 90245 Kurtzman Carson Consultants LLC , LDM Technologies, Inc. , Lathrop & Gage L.C. , Law Debenture Trust Company of New York , Lazard Freres & Co. LLC , Dayne A. Legassie , John L. Livesay 100 McMorran Blvd. Port Huron, MI 48060 Paul A. Lucey 100 East Wisconsin Ave. Suite 3300 Milwaukee, WI 53202 MacKay Shields, LLC , Maciorowski, Sackmann & Ulrich , Jack May

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, McDowell County Tax Collector's Office , Meridian Automotive Systems, Inc. , Alan B. Miller , Bruce A. Miller 600 W. Lafayette Blvd., 4th Floor Detroit, MI 48226 Mayer Morganroth 3000 Towncenter Ste. 1500 Southfield, MI 48075 Nugar, S.A. de C.V. , Brian D. O'Keefe 322 North Old Woodward Birmingham, MI 48009 Edith Stuart Phillips Bankruptcy & Collections Division P. O. Box 12548 Austin, TX 78711-2548 PricewaterhouseCoopers LLP , QAD Inc. , Paul J. Randel 211 W. Fort St. Suite 700 Detroit, MI 48226 Rhynes Income Tax Service ,

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Barry W. Ridings , Salem Leasing Corporation , William E. Schonberg 2300 B P America Bldg 200 Public Square Cleveland, OH 44114-2378 Geoffrey L. Silverman 7115 Orchard Lake Rd. Suite 500 West Bloomfield, MI 48322 Sitrick And Company, Inc. , Donald F. Slavin 1200 N. Telegraph Rd. Pontiac, MI 48341 South Carolina Department of Health and Environmental Control , Michael S. Stamer Akin, Gump, Strauss, Hauer & Feld, LLP 590 Madison Avenue, 20th Floor New York, NY 10022 J. Michael Stepp , John Mark Stern P.O. Box 12548 Austin, TX 78711-2548 Harold R. Sunday , THC Investors LP , Thomas J. Tallerico 201 W. Big Beaver Rd.

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Suite 500 Troy, MI 48084 Tarrant County , Tennessee Department of Revenue , The Brown Corporation of America , Third Avenue Trust , Togut Segal & Segal One Penn Plaza Suite 3355 New York, NY 10119 Trade -Debt. Net , U.S. Customs and Border Protection , Unique Fabricating, Inc. , United States Steel Workers of America , United States of America (IRS/PBGC) 211 W. Fort Street Suite 2001 Detroit, MI 48226 Washington Penn Plastic Co., Inc. , John E. West Vinson & Elkins L.L.P. 2300 First City Tower 1001 Fannin St. Houston, TX 77002-6760

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/s/David H. Ellenbogen (P65512) Wienner & Gould, P.C. Attorneys for ORIX Financial Services, Inc. 950 W. University Dr., Ste. 350 Rochester, MI 48307 (248) 841-9400; Fax 652-2729 Primary E-Mail: dellenbogen@wiennergould.com Dated: September 5, 2008

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