IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS &

AIKMAN CORPORATION, et al., Debtors. _______________________________________/ Chapter 11 Case No. 05-55927-SWR Tax Identification # 13-3489233 Honorable Steven W. Rhodes

MOTION OF INTERNATIONAL BUSINESS MACHINES CORPORATRION FOR ALLOWANCE AND PAYMENT OF ADMINISTRATIVE EXPENSE CLAIM International Business Machines Corporation (IBM), through its undersigned counsel, submits this Motion for Allowance and Immediate Payment of Administrative Expense Claim (the Motion). In support of this Motion, IBM respectfully states as follows: BACKGROUND AND JURISDICTION 1. On May 17, 2005 (the Petition Date). The Debtor1 filed a Voluntary Petition for

Relief under Chapter 11 of the Bankruptcy Code (the Petition Date). 2. The Court has jurisdiction over this Motion pursuant to 28 U.S.C. 157 and

1334. This is a contested matter pursuant to Bankruptcy Rule 9014(a). 3. 4. This is a core proceeding pursuant to 28 U.S.C. 157(b)(2). Venue of the Debtors case and this Motion is proper in this district pursuant to 28

U.S.C. 1408 and 1409. 5. The Debtors First Amended Joint Plan (the Plan) was confirmed July 18, 2007.

Its Effective Date is October 12, 2007.

As defined in most of the pleadings in this jointly administered case.

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0555927071109000000000027

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6.

A Notice of Administrative Claims Bar Date was served on or about October 12,

2007, setting November 12, 2007 as the last day for filing and serving administrative claims as of the Effective Date. 7. IBM, as reflected on Exhibit 1 appended hereto, is owed $18,719.49 by the

Debtor for goods and/or services invoiced after the Petition Date through October 12, 2007 (of which $6,657.41 is for services that actually accrued on or before October 12, 2007). 8. IBM continues to provide goods and/or services on executory contracts with the

Debtor, and IBM reserves the right to file a subsequent motion for allowance and payment administrative expenses through and including the date of rejection of such executory contracts. 9. request. ARGUMENT 10. By this Motion, IBM seeks allowance and immediate payment of its Copies of the individual invoices are available to any interested party upon

administrative claim pursuant to Section 503(b)(1)(A) of the Bankruptcy Code which provides for the allowance of an administrative expense claim for the actual, necessary costs and expenses of preserving the [debtors] estate . . . rendered after the commencement of the case. 11. A claimant seeking an administrative expense claim pursuant to 11 U.S.C.

503(b)(1)(A) must satisfy a two-prong test by showing that (i) the claimant gave consideration to the debtor-in-possession and (ii) that the consideration directly and substantially benefited the estate. See e.g. In re Mammoth Mart, Inc., 536 F. 2d 950, 954 (1st Cir. 1976). Consideration is furnished to the estate only where the debtor-in-possession induces post-petition performance or where the performance on a contract not rejected by the debtor-in-possession is rendered to the estate. In re Section 20 Land Group, Ltd, 261 B.R. 711, 716 (Bankr. M.D. Fla. 2000).

12.

In the present case, IBM has continuously provided actual and necessary goods

and services to the Debtor in accordance with various executory contracts which have not been rejected. 13. Courts have discretion to determine when an administrative expense will be paid.

In determining whether immediate payment of an administrative claim is warranted, courts consider prejudice to the debtor, hardship to the claimant, and potential detriment to other creditors. In re Garden Ridge Corporation, 323 B.R. 136, 143 (Bankr. D. Del. 2005). 14. In this case, there is no prejudice to the Debtor in making immediate payment and

no potential detriment to other creditors because the Plan in Article III A 1(c) and 11 U.S.C. 1129(a)(9)(A) requires that all administrative claims shall be paid in full. WHEREFORE, IBM requests the following relief: a. For the allowance and payment of an administrative expense in the amount of $18,719.49; b. That the Debtors pay the amounts requested above forthwith; c. That IBM retain the right to seek further administrative expenses due to ongoing executory contracts with the Debtors; and d. For such other and further relief as the Court deems just and proper. Respectfully submitted, Dated: November 9, 2007 ___/s/ Donna J. Lehl______________ Donna J. Lehl Gold, Lange & Majoros, P.C. Attorney for International Business Machines Corporation 24901 Northwestern Highway, Suite 444 Southfield, Michigan 48075 (248) 350-8220 e-mail: dlehl@glmpc.com (P40013)

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al., Debtors. _______________________________________/ Chapter 11 Case No. 05-55927-SWR Tax Identification # 13-3489233 Honorable Steven W. Rhodes ORDER AUTHORIZING ALLOWANCE AND IMMEDIATE PAYMENT OF INTERNATIONAL BUSINESS MACHINES CORPORATIONS ADMINISTRATIVE EXPENSE CLAIM Upon consideration of International Business Machines Corporations (IBM) Motion for Allowance and Immediate Payment of Administrative Expense Claim (the Motion), notice of the Motion having been duly given and deemed proper under the circumstances, and the Court finding good cause to grant the relief granted in the Motion, it is hereby ORDERED that IBM is granted an allowed administrative expense claim in the amount of $18,719.49; and it is further ORDERED the Debtor shall pay to IBM the amount of $18,719.49 for satisfaction of its allowed administrative expense claim within ten (10) days of the entry of this Order, and it is further ORDERED that IBM retain the right to seek further administrative expenses due to ongoing executory contracts with the Debtor or its successors.

EXHIBIT A
4

EXHIBIT 1

EXHIBIT 1 SUMMARY OF UNPAID INVOICES

Invoice # Q202284 5916007 Q202384 Q18897Y Q24157M Q20707A Q24177M Q24167M 713163 5926911 5931452 5926912 Q201784 Q201784 QP034JG Q22368C 702957 747480 5926911 5704430 Q151370 Q24157M QC027JU 702961 702970 QP694BT Q65026T 704926 Invoice Date 10/01/07 09/28/07 10/01/07 09/01/07 07/01/07 08/01/07 07/01/07 07/01/07 10/07/07 10/02/07 10/04/07 10/02/07 10/01/07 10/01/07 10/01/07 11/01/07 10/07/07 10/13/07 10/02/07 05/05/07 07/01/07 07/01/07 10/01/07 10/07/07 10/07/07 05/01/07 06/01/07 10/07/07 Invoice Total $102.82 $445.20 $277.72 $277.72 $72.08 $102.82 $277.72 $102.82 $363.00 $3,220.00 $710.00 $420.00 $4,523.17 $61.37 $53.53 $508.80 $444.16 $467.90 $3,220.00 $197.15 $1,526.40 $75.08 $53.00 $673.44 $200.89 $55.99 $205.75 $80.96 $18,719.49 Pro-Rated Total $39.80 $18.30 $111.09 $277.72 $72.08 $102.82 $277.72 $102.82 $47.35 $96.78 $19.40 $12.62 $1,750.90 $61.37 $53.53 $508.80 $171.93 $352.44 $96.78 $197.15 $1,526.40 $75.08 $53.00 $260.69 $77.76 $55.99 $205.75 $31.34 $6,657.41 Start Date 10/01/07 09/28/07 10/01/07 09/01/07 07/01/07 08/01/07 07/01/07 07/01/07 10/01/07 10/02/07 10/03/07 10/02/07 10/01/07 10/01/07 01/01/07 10/11/07 10/01/07 08/16/07 10/02/07 05/01/07 06/07/07 07/01/07 09/01/07 10/01/07 10/01/07 01/01/05 06/01/07 10/01/07 End Date 10/31/07 09/27/08 10/31/07 09/30/07 07/31/07 08/31/07 07/31/07 07/31/07 12/31/07 10/01/08 10/02/08 10/01/08 10/31/07 10/10/07 01/01/07 10/11/07 10/31/07 10/31/07 10/01/08 05/31/07 06/07/07 07/31/07 09/26/07 10/31/07 10/31/07 01/01/05 06/30/07 10/31/07

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al., Debtors. _______________________________________/ Chapter 11 Case No. 05-55927-SWR Tax Identification # 13-3489233 Honorable Steven W. Rhodes

NOTICE OF INTERNATIONAL BUSINESS MACHINES CORPORATIONS MOTION FOR ORDER AUTHORIZING ALLOWANCE AND IMMEDIATE PAYMENT OF ADMINISTRATIVE EXPENSE CLAIM

International Business Machines Corporation (IBM.) has filed a Motion for Allowance and Immediate Payment of Administrative Expense Claim, seeking to have the court allow $18,719.49 as an administrative expense claim and order that it be paid within ten (10) days of the entry of an order allowing such claim. Your rights may be affected. You should read these papers carefully and discuss them with your attorney, if you have one in this bankruptcy case (If you do not have an attorney, you may wish to consult one.) If you do not want the court to grant the relief sought in the motion or if you want the court to consider your views on the motion, within 15 days for the date this notice is served, you or your attorney must: 1. position, at: File with the court a written objection1 or request for hearing, explaining your

United States Bankruptcy Court 211 W. Fort Street, Suite 2100 Detroit, Michigan 48226 If you mail your objection or request for hearing to the court for filing, you must mail it early enough so that the court will receive it on or before the 15-day period expires.

Objection or request for hearing must comply with F.R. Civ. P. 8(b), (c) and (e)

2.

You must also mail a copy to: Donna J. Lehl, Esq. Gold, Lange & Majoros, P.C. 24901 Northwestern Highway, Suite 444 Southfield, Michigan 48075-2204

If an objection or request for hearing is timely filed and served, the clerk will schedule a hearing on the motion and you will be served with a notice of the date, time and location of the hearing. If you or your attorney do not take these steps, the court may decide that you do not oppose the relief sought in the motion and may enter an order granting that relief. GOLD, LANGE & MAJOROS, P.C.

Dated: November 9, 2007

/s/ Donna J. Lehl_____________ DONNA J. LEHL Attorney for International Business Machines Corporation 24901 Northwestern Highway, Suite 444 Southfield, Michigan 48075-2204 (248) 350-8220 dlehl@glmpc.com (P40013)

IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al., Debtors. _______________________________________/ Chapter 11 Case No. 05-55927-SWR Tax Identification # 13-3489233 Honorable Steven W. Rhodes

CERTIFICATE OF SERVICE I hereby certify that on the 9th day of November, 2007, I electronically filed the Motion for Allowance and Immediate Payment of Administrative Expense Claim, with the Clerk of the Court using the ECF system which will send notification of such filing to the following:
Office of the U.S. Trustee 211 W. Fort Street, Suite 700 Detroit, MI 48226 Togut, Segat, & Segat, LLP Neil Burger, Esq. Attorneys for Collins & Aikman, Corp neilberger@teamtogut.com

I also hereby certify that on the 9th day of November 2007, I caused the Notice of Motion for Allowance and Immediate Payment of Administrative Expense Claim to be mailed by First Class Mail with the United States Postal Service to the following parties:

Richard M. Cieri Kirkland & Ellis, LLP Citigroup Center 153 East 53rd Street New York, New York 10022

Michael S. Stamer Phillip C. Dublin Akin Gump Strauss Hauer & Feld, LLP 590 Madison Avenue New York, New York 10022

Harold S. Novikoff Gregory E. Pessin Wachtell, Lipton, Rosen & Katz 51 West 52nd Street New York, New York 10019

David L. Eaton Ray C. Schrock Scott R. Zemnick Kirkland & Ellis, LLP 200 East Randolph Drive Chicago, Illinois 60601

Thomas B. Radom Butzel Long, P.C. 100 Bloomfield Hills Pkwy. Bloomfield Hills, MI 48304

Peter Chadwick Peter Nurge Capstone Advisory Group, LLC 1875 I Street, NW, Suite 500 Washington, D.C. 20006

Joseph M. Fischer Lawrence A. Lichtman Carson Fisher, P.L.C. 4111 West Andover Rd. 2nd Floor Bloomfield Hills, Michigan 48302

Stephen E. Spence U.S. Department of Justice Office of the U. S. Trustee 211 West Fort Street, Suite 700 Detroit, MI 48226

Gold, Lange & Majoros, P.C. Dated: November 9, 2007 /s/ Donna J. Lehl Donna J. Lehl, Esq. 24901 Northwestern Hwy., Ste. 444 Southfield, MI 48075 Phone: (248) 350-8220 Fax: (248) 350-0519 Email: dlehl@glmpc.com (P40013)

E:\GLM CLIENTS - CH7 2005\Collins & Aikman\IBM\Motion for Allowance of Administrative Claim.doc;