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In The United States Bankruptcy Court Eastern District of Michigan Southern Division

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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

THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FOURTEENTH OMNIBUS OBJECTION TO CLAIMS (MULTIDEBTOR DUPLICATE CLAIMS) The Collins & Aikman Post-Consummation Trust (the PCT) (the Trust), as successors to the above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by order of the Bankruptcy Court, hereby files this omnibus objection (the Fourteenth Omnibus Objection) to the claims listed on Exhibit B as Claim to be Disallowed because the claims to be disallowed are identical to and duplicates of another claim

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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filed by the claimant against another Debtor entity. To the extent the claimant is entitled to any recovery, such claimant is entitled to only one recovery. Thus, the Trust requests the entry of an order, substantially in the form of Exhibit A, disallowing the claims set forth in the first column of Exhibit B and preserving the surviving claim set forth in the second column of Exhibit B.2 Pursuant to Rule 3007(e)(1) of the Federal Rules of Bankruptcy Procedure, Claimants receiving this Fourteenth Omnibus Objection should locate their names and claims in the objection and the attached exhibits. In support of the Fourteenth Omnibus Objection, the Trust respectfully represents as follows: Jurisdiction 1. The Court has subject matter jurisdiction to consider and determine the

Fourteenth Omnibus Objection pursuant to Paragraph 41(a) of the Order Confirming First Amended Joint Plan Of Collins & Aikman Corporation And Its Debtor Subsidiaries (the Order). 2. 3. Venue is proper before the Court pursuant to 28 U.S.C. 1408 and 1409. The statutory basis for the relief requested by the Fourteenth Omnibus Objection

is section 502 of the Bankruptcy Code, 11 U.S.C. 101-1330 and Rule 3007 of the Federal Rules of Bankruptcy Procedure. Background 4. On July 9, 2007, Debtors filed the First Amended Joint Plan of Collins & Aikman

Corporation and Its Debtor Subsidiaries (the Plan). 5. On July 18, 2007, the Court entered the Order confirming the Plan. The Order

provided the mechanism by which claimants would submit claims and the process by which the

The Fourteenth Omnibus Objection is without prejudice to the Trusts ability to otherwise object to the Surviving Claims set forth in Exhibit B.

Trusts would File, settle, compromise, withdraw or litigate to judgment objections to Claims. (Order at 38.) Thus, consistent with the Orders directive regarding disposition of the Claims, this Fourteenth Omnibus Objection is timely filed. (Order at 49.) Objection to Duplicate Claims Filed Against Multiple Debtors 6. The Debtors are in the process of reviewing, evaluating, and even paying certain

claims that have been filed against them. In that process, many claims have been identified as having been filed against multiple Debtor entities for an identical claim. The Trust has

confirmed that each claim to be disallowed listed on Exhibit B does not have any support in the books and records of Debtors, and thus, each claim to be disallowed listed on Exhibit B should be expunged from the system preserving only the claim to survive listed on Exhibit B. 7. Pursuant to Article XII.A of the Plan, the Trust is entitled to the relief sought by

this Fourteenth Omnibus Objection. Notice 8. Pursuant to Article VII.A.1 of the Plan, the Fourteenth Omnibus Objection (with

exhibits) and a notice thereof will be served upon the Holders of such Claims and the United States Trustee.3 A copy of the Fourteenth Omnibus Objection has also been filed with the CM/ECF system which will serve a copy of this pleading on all attorneys registered to receive such filings. 9. No prior request for the relief sought in the Fourteenth Omnibus Objection has

been made to this or any other Court.

3 Capitalized terms used in this paragraph not otherwise defined herein shall have the meanings set forth in the Plan and the Order.

WHEREFORE, the Trust respectfully requests entry of an order, substantially in the form attached hereto as Exhibit A, (a) disallowing the duplicate, identical claims filed against multiple Debtor entities identified on Exhibit B preserving only the surviving claims listed on Exhibit B; and (b) granting such other and further relief as is just and proper. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) 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 Attorneys for the Collins & Aikman Post Consummation Trust

Dated: March 13, 2008

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

NOTICE AND OPPORTUNITY TO RESPOND TO THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FOURTEENTH OMNIBUS OBJECTION TO CLAIMS (MULTIDEBTOR DUPLICATE CLAIMS) PLEASE TAKE NOTICE THAT the Collins & Aikman Post-Consummation Trust (the Trust), as successor to the above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by the order of the Bankruptcy Court, have filed its Fourteenth Omnibus Objection to Claims (Multidebtor Duplicate Claims) (the Fourteenth Omnibus Objection).
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. 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.

PLEASE TAKE FURTHER NOTICE THAT your rights may be affected. Pursuant to Rule 3007(e)(1) of the Federal Rules of Bankruptcy Procedure, Claimants receiving this Fourteenth Omnibus Objection should locate their names and claims in the objection and the attached exhibits. You may wish to review the Objection and discuss it with your attorney, if you have one in these cases. If you do not have an attorney, you may wish to consult one. PLEASE TAKE FURTHER NOTICE THAT if you wish to object to the Court granting the relief sought in the Fourteenth Omnibus Objection, or if you want the Court to otherwise consider your views on the Objection, no later than April 7, 2008, or such shorter time as the Court may order and of which you may receive subsequent notices, you or your attorney must file with the Court a written response explaining your position at: United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve your response so that it is received on or before April 7, 2008 by the undersigned attorney.

PLEASE TAKE FURTHER NOTICE THAT if no response to the Objection is timely filed and served, the Court may grant the Objection and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) 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 Attorneys for the Collins & Aikman Post Consummation Trust

Dated: March 13, 2008

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

NOTICE OF HEARING PLEASE TAKE NOTICE that a hearing on the Collins & Aikman Post-Consummation Trusts (the Trust) Fourteenth Omnibus Objection to Claims (the Fourteenth Omnibus Objection) is scheduled to be heard before the Honorable Steven W. Rhodes on April 17, 2008 at 9:00 a.m., or as soon thereafter as counsel may be heard, in his courtroom in the United States Bankruptcy Court, 211 West Fort Street, Detroit, Michigan 48226. PLEASE TAKE FURTHER NOTICE that the April 17, 2008 hearing (the Hearing) may be adjourned thereafter from time to time without further notice to claimants and other
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. 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.

parties in interest other than the announcement of the adjourned date at the Hearing or any other hearing thereafter. PLEASE TAKE FURTHER NOTICE that you need not appear at the Hearing if you do not object to the relief requested in the Fourteenth Omnibus Objection. PLEASE TAKE FURTHER NOTICE that if no responses to the Fourteenth Omnibus Objection are timely filed and served, the Court may grant the Fourteenth Omnibus Objection and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) 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 Attorneys for the Collins & Aikman Post Consummation Trust

Dated: March 13, 2008

EXHIBIT A

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

ORDER GRANTING THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FOURTEENTH OMNIBUS OBJECTION TO CLAIMS (MULTIDEBTOR DUPLICATE CLAIMS) Upon the Collins & Aikman Post-Consummation Trusts (the Trust) Fourteenth Omnibus Objection, dated March 12, 2008; and upon consideration of the supporting papers and the files and records in these cases and upon the arguments and testimony presented at a hearing before the Court; and any responses to the Fourteenth Omnibus Objection having been withdrawn or overruled on the merits; and it appearing that the Court has jurisdiction over the subject matter of the Fourteenth Omnibus Objection and the relief requested therein; and it
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. 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.

appearing that notice of the Fourteenth Omnibus Objection was sufficient and no other or further notice need be provided; and after due deliberation and sufficient cause appearing therefore, it is ORDERED: 1. 2. The Fourteenth Omnibus Objection is granted in its entirety. The Claims identified as to be disallowed on Exhibit B to the Fourteenth

Omnibus Objection are disallowed and expunged for all purposes. The Claims identified as to survive on Exhibit B to the Fourteenth Omnibus Objection shall remain unaffected by this Order. 3. This Order is without prejudice to the Trusts ability to otherwise object to the

claims identified as to survive on Exhibit B to the Fourteenth Omnibus Objection. 4. 5. This Order is effective without further action of the Debtors and the claimants. The Debtors, the Trust, and Kurtzman Carson Consultants, LLC are authorized to

take all actions necessary to effectuate the relief granted pursuant to this Order in accordance with the Fourteenth Omnibus Objection. 6. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry. 7. The Court retains jurisdiction with respect to all matters arising from or relating to

the implementation of this Order.

EXHIBIT B

Claim # to be disallowed Claimant Nature

Claim # to survive

Claim Amount

Debtor Name

4611

1348

Alexandru A Risca Alexandru A Risca

$35,192.31 $35,192.31

Priority Collins & Aikman Products Co. Priority Collins & Aikman Corporation

6830 6831 6832 6850

7716

American American American American American

Home Home Home Home Home

Assurance Assurance Assurance Assurance Assurance

Co Co Co Co Co

Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated

Priority Priority Priority Priority Priority

Wickes Asset Management, Inc. Wickes Manufacturing Company Collins & Aikman Plastics, Inc. Collins & Aikman Products Co. Collins & Aikman Corporation

6830 6831 6832 6850

7716

American American American American American

Home Home Home Home Home

Assurance Assurance Assurance Assurance Assurance

Co Co Co Co Co

$25,016,510.00 $25,016,510.00 $25,016,510.00 $25,016,510.00 $25,016,510.00

(See (See (See (See (See

Notes) Notes) Notes) Notes) Notes)

Secured Secured Secured Secured Secured

Wickes Asset Management, Inc. Wickes Manufacturing Company Collins & Aikman Plastics, Inc. Collins & Aikman Products Co. Collins & Aikman Corporation

8736 Unliquidated

Unliquidated

Priority Wickes Manufacturing Company Priority Collins & Aikman Corporation

8735

American Home Assurance Co The Insurance Co of the State of Pennsylvania National Union Fire Insurance Co of Pittsburgh PA Ne American Home Assurance Co The Insurance Co of the State of Pennsylvania National Union Fire Insurance Co of Pittsburgh PA Ne

2782

1516

Davis Cartage Co Davis Cartage Co

Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron $7,896.07 Secured Automotive Exteriors, Inc.) $7,896.07 Secured Collins & Aikman Corporation

2887

2883

Electrex Co Inc Electrex Co Inc

Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron $29,865.00 Secured Automotive Interiors, Inc.) $29,865.00 Secured Collins & Aikman Corporation Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated

4069

Firemans Fund Insurance Co et al

4071

Firemans Fund Insurance Co et al

4073

Firemans Fund Insurance Co et al

4074 4076

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

4227

Firemans Fund Insurance Co et al

Priority Collins & Aikman Automotive International, Inc. Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Priority Automotive Interiors, Inc.) Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Priority Automotive Exteriors, Inc.) Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Priority Automotive (Asia), Inc.) Priority Collins & Aikman Asset Services, Inc. Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Priority Automotive (Argentina), Inc.)

4232 4237 4244 Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Co Co Co Co Co Co Co Co Co Co Co Co et et et et et et et et et et et et al al al al al al al al al al al al

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

4248 4254 4259 4265 4271 4276 4279 4281 4284 4287 4291 4293

Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans

4296

Firemans Fund Insurance Co et al

Priority Collins & Aikman Automotive Overseas Investment, Inc. Priority JPS Automotive, Inc. (d/b/a PACJ, Inc.) Priority Owosso Thermal Forming, LLC Southwest Laminates, Inc. (d/b/a Southwest Fabric Priority Laminators Inc.) Priority Wickes Manufacturing Company Priority Wickes Asset Management, Inc. Priority Gamble Development Company Priority CW Management Corporation Priority Collins & Aikman Properties, Inc. Priority Comet Acoustics, Inc. Priority New Baltimore Holdings, LLC Priority Collins & Aikman Plastics, Inc. Priority Collins & Aikman International Corporation Priority Collins & Aikman Interiors, Inc. Priority Collins & Aikman Products Co. Collins & Aikman Intellimold, Inc. (f/k/a M&C Advanced Priority Processes, Inc.)

Claim # to be disallowed Claimant Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Unliquidated Unliquidated Insurance Insurance Insurance Insurance Insurance Insurance Co Co Co Co Co Co et et et et et et al al al al al al Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Unliquidated Priority Priority Priority Priority Priority Priority Insurance Insurance Insurance Insurance Co Co Co Co et et et et al al al al Unliquidated Unliquidated Unliquidated Unliquidated Priority Priority Priority Priority Nature

Claim # to survive

Claim Amount

4298 4299 4301 4304

Firemans Firemans Firemans Firemans

Debtor Name Collins & Aikman Fabrics, Inc. (f/k/a Joan Automotive Industries, Inc.) Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Carpet & Acoustics (MI), Inc. Collins & Aikman Canada Domestic Holding Company

4307 4312 4315 4317 4322 4326

Firemans Firemans Firemans Firemans Firemans Firemans

4331 4332

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

Collins & Aikman Automotive International Services, Inc. Collins & Aikman Europe, Inc. Collins & Aikman Development Company Dura Convertible Systems, Inc. Collins & Aikman Automotive Services, LLC Amco Convertible Fabrics, Inc. Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Priority Corporation) Priority Collins & Aikman (Gibraltar) Limited

4335 4338 4340

3726

Firemans Firemans Firemans Firemans

Fund Fund Fund Fund

Insurance Insurance Insurance Insurance

Co Co Co Co

et et et et

al al al al

Unliquidated Unliquidated Unliquidated Unliquidated See Attachment

Priority Priority Priority Priority

Becker Group, LLC (d/b/a Collins & Aikman Premier Mold) Brut Plastics, Inc. Collins & Aikman Automotive Mats, LLC Collins & Aikman Corporation

4069

Firemans Fund Insurance Co et al

4071

Firemans Fund Insurance Co et al

4073

Firemans Fund Insurance Co et al

4074 4076

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

4227

Firemans Fund Insurance Co et al

Unliquidated Secured Collins & Aikman Automotive International, Inc. Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Unliquidated Secured Automotive Interiors, Inc.) Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Unliquidated Secured Automotive Exteriors, Inc.) Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Unliquidated Secured Automotive (Asia), Inc.) Unliquidated Secured Collins & Aikman Asset Services, Inc. Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Unliquidated Secured Automotive (Argentina), Inc.)

4232 4237 4244 Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Insurance Co Co Co Co Co Co Co Co Co Co Co Co et et et et et et et et et et et et al al al al al al al al al al al al

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

4248 4254 4259 4265 4271 4276 4279 4281 4284 4287 4291 4293

Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans Firemans

4296 Fund Fund Fund Fund Insurance Insurance Insurance Insurance Co Co Co Co et et et et al al al al

Firemans Fund Insurance Co et al

4298 4299 4301 4304

Firemans Firemans Firemans Firemans

Unliquidated Secured Collins & Aikman Automotive Overseas Investment, Inc. Unliquidated Secured JPS Automotive, Inc. (d/b/a PACJ, Inc.) Unliquidated Secured Owosso Thermal Forming, LLC Southwest Laminates, Inc. (d/b/a Southwest Fabric Unliquidated Secured Laminators Inc.) Unliquidated Secured Wickes Manufacturing Company Unliquidated Secured Wickes Asset Management, Inc. Unliquidated Secured Gamble Development Company Unliquidated Secured CW Management Corporation Unliquidated Secured Collins & Aikman Properties, Inc. Unliquidated Secured Comet Acoustics, Inc. Unliquidated Secured New Baltimore Holdings, LLC Unliquidated Secured Collins & Aikman Plastics, Inc. Unliquidated Secured Collins & Aikman International Corporation Unliquidated Secured Collins & Aikman Interiors, Inc. Unliquidated Secured Collins & Aikman Products Co. Collins & Aikman Intellimold, Inc. (f/k/a M&C Advanced Unliquidated Secured Processes, Inc.) Collins & Aikman Fabrics, Inc. (f/k/a Joan Automotive Unliquidated Secured Industries, Inc.) Unliquidated Secured Collins & Aikman Carpet & Acoustics (TN), Inc. Unliquidated Secured Collins & Aikman Carpet & Acoustics (MI), Inc. Unliquidated Secured Collins & Aikman Canada Domestic Holding Company Unliquidated Secured Collins & Aikman Automotive International Services, Inc. Unliquidated Secured Collins & Aikman Europe, Inc. Unliquidated Secured Collins & Aikman Development Company

4307 4312 4315

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

Claim # to be disallowed 4317 4322 4326 Claimant

Claim # to survive

Claim Amount

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

4331 4332

Firemans Fund Insurance Co et al Firemans Fund Insurance Co et al

Debtor Nature Name Unliquidated Secured Dura Convertible Systems, Inc. Unliquidated Secured Collins & Aikman Automotive Services, LLC Unliquidated Secured Amco Convertible Fabrics, Inc. Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Unliquidated Secured Corporation) Unliquidated Secured Collins & Aikman (Gibraltar) Limited

4335 4338 4340

3726

Firemans Firemans Firemans Firemans

Fund Fund Fund Fund

Insurance Insurance Insurance Insurance

Co Co Co Co

et et et et

al al al al

Unliquidated Unliquidated Unliquidated Unliquidated

Secured Secured Secured Secured

Becker Group, LLC (d/b/a Collins & Aikman Premier Mold) Brut Plastics, Inc. Collins & Aikman Automotive Mats, LLC Collins & Aikman Corporation

2279

2278

Fountaintown Gas Co Inc Fountaintown Gas Co Inc

Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron $18,379.16 Secured Automotive Exteriors, Inc.) $18,379.16 Secured Collins & Aikman Corporation

3477

3819

Hideo Watanabe Hideo Watanabe

$2,036.69 $2,036.69

Priority Collins & Aikman Corporation Priority Collins & Aikman Products Co.

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