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: ) 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 2, 2008, I filed the Collins & Aikman Post-Consummation Trusts Twenty-Third 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 2, 2008, I caused to be served by U.S. Mail a true and correct copy of the Collins & Aikman Post-Consummation Trusts Twenty-Third 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) [email protected]
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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 American Home Assurance Co et al American Home Assurance Company Ascom Hasier GE Capital Beecher Associates CitiCorp Del Lease Inc dba Citicorp Dealer Finance D L Peterson Trust Davis Cartage Co Davis Cartage Co Creditor Notice Name Leonard P Goldberger Esq David A Levin Esq Attn Denise Gisvold Ronald A West Attn Julie Peoples D L Peterson Trust Rozanne M Giunta P29969 Address 1 Stevens & Lee PC Address 2 1818 Market St 29th Fl Address 3 City Philadelphia New York Cedar Rapids Bloomfield Hills Irving Chicago 916 Washington Ave Ste 309 27777 Franklin Rd Ste 2500 180 N Stetson Ave Ste 3400 1818 Market St 29th Fl Bay City Corunna Southfield Chicago Detroit Philadelphia Oklahoma City 880 W Peachtreet St 2600 Buhl Bldg 535 Griswold Atlanta Detroit Detroit Superior Lansing Shelton Oakland Rockford One Tower Sq PO Box 68911 Hartford Indianapolis Detroit 1349 S Huron St Ste 1 Ypsilanti State PA NY IA MI TX IL MI MI MI IL MI PA OK GA MI MI CO MI CT CA IL CT IN MI MI Zip 19103 10270 52406-3083 48304 75062 60693-0001 48708 48817 48086-5034 60601 48226-1279 19103 73102 30357-0159 48214 48226 80027 48909 06484-4361 94612 61101 06183 46268 48226 48197

AIG Law Dept Bankruptcy 70 Pine St 31st Fl PO Box 3083 260 Cranbrook Road 250 E Carpenter Freeway, 7 Decker 5924 Collections Center Dr Lambert Leser Isackson Cook & Giunta PC 230 Earl Sleeseman Dr Jaffe Raitt Heuer & Weiss

De Lage Landen Financial Services Inc Paige E Barr De Lage Landen Financial Services Inc Detroit Edison Company Firemans Fund Insurance Company et al Forrest Butch Freeman Oklahoma County Treasurer Georgia Self Insurers Guaranty International Union UAW Johns Manville Corporation Key Equipment Finance Michigan Department of Treasury Pitney Bowes Inc RLI Insurance Company Roy Edward Ford The Travelers Indemnity Company & Affiliates U S Customs and Border Protection US Department of Justice Wells Fargo Financial Leasing Inc

Thomas V Askounis Askounis & Borst PC Michael T Wood 2000 Second St WCB 688 Leonard P Goldberger & John C Kilgannon Esqs Stevens & Lee PC 320 Robert S Kerr Rm 307 PO Box 7159 8000 E Jefferson Ave Allard & Fish PC 1000 S McCaslin Blvd PO Box 30199 27 Waterview Dr 505 14th St Ste 1100 3116 Prial Ave 3 Special Collections 5MN 6650 Telecom Dr 211 W Fort St Ste 700 Pear Sperling Eggan & Daniels PC

Niraj R Ganatra Timothy R Graves Attn Sal Boscia Michigan Department of Treasury Pitney Bowes Inc Attn Martha Weissbaum

Vatana Rosa U S Customs and Border Protection Steven E Spence, United States Trustee Kevin N Summers P34458

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

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