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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
Hearing Date (if necessary): February 15, 2007 at 2:00 p.m. Objection Deadline: February 8, 2007 at 4:00 p.m.

DEBTORS EIGHTH OMNIBUS OBJECTION TO CLAIMS (RECLASSIFY-PRIORITY CLAIMS) The above-captioned debtors (collectively, the Debtors) hereby file this omnibus objection (with exhibits, the Eighth Omnibus Objection) to the claims listed on Exhibit B as Reclassify-Priority Claims and request the entry of an order, substantially in the form of Exhibit A, reclassifying for all purposes the Reclassify-Priority Claims that are listed on

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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Exhibit B as prepetition general unsecured claims. In support of the Eighth Omnibus Objection, the Debtors respectfully represent as follows: Jurisdiction 1. The Court has jurisdiction to over this matter pursuant to 28 U.S.C. 1334. This

is a core proceeding within the meaning of 28 U.S.C. 157(b)(2). 2. 3. Venue is proper pursuant to 28 U.S.C. 1408 and 1409. The statutory bases for the relief requested herein are sections 502 and 507 of the

Bankruptcy Code, 11 U.S.C. 101-1330 (the Bankruptcy Code), and Rule 3007 of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules). Background 4. On May 17, 2005 (the Petition Date), the Debtors filed their voluntary petitions

for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in these cases. On the Petition Date, the Court entered an order jointly administering these cases pursuant to Bankruptcy Rule 1015(b). 5. On May 24, 2005, the United States trustee appointed an official committee of

unsecured creditors pursuant to section 1102 of the Bankruptcy Code. Schedules and Proofs of Claim 6. On August 12, 2005, the Debtors filed with the Court their Statements of

Financial Affairs and Schedules of Assets and Liabilities (the Schedules). 7. By order of the Court dated May 26, 2005 [Docket No. 139], the Debtors retained

Kurtzman Carson Consultants, LLC as their official claims and noticing agent.

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8.

By order of the Court dated November 22, 2005 [Docket No. 1803] (the

Bar Date Order), the Court established January 11, 2006 (the Bar Date), as the deadline by which all creditors, subject to certain stated exceptions, were required to file their proofs of claim in the Debtors chapter 11 cases. In accordance with the Bar Date Order, the Debtors mailed written notice of the Bar Date (the Bar Date Notice) to, among others, all creditors listed on the Schedules. The Bar Date Notice was also published in certain local and national newspapers. Such service and publication provided adequate notice of the Bar Date to all parties in interest. Objection To Reclassify - Priority Claims 9. Each proof of claim identified as a Reclassify-Priority Claim on Exhibit B

attached hereto, asserted on such proof of claim that the underlying claim was entitled to priority treatment pursuant to section 507 of the Bankruptcy Code. The Debtors have reviewed each proof of claim identified as a Reclassify-Priority Claim and have concluded that each such proof of claim is not entitled to priority status under any subsection of section 507 of the Bankruptcy Code. The Reclassify-Priority Claims fail to provide a sufficient legal basis for priority status, do not provide any support for their assertion of priority and are not supported by the Debtors books and records. See 11 U.S.C. 507.2 Therefore, the

Reclassify-Priority Claims should be reclassified as prepetition general unsecured claims. See In re Quentin Richard Senise, 202 B.R. 403, 407 (Bankr. D. S.C. 1996) (holding that unsecured claims not expressly afforded priority of distribution under Section 507 fall into a residual category known as general unsecured claims.).

Exhibit B provides additional detail with respect to the Debtors supporting analysis for the reclassification of the Reclassify-Priority Claims identified therein.

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Notice 10. The Eighth Omnibus Objection and a notice thereof will be served upon the

Core Group as required by the Case Management Procedures.3 In addition, each entity identified on Exhibit B will be served with the Eighth Omnibus Objection (without Exhibit B), a notice thereof and a customized exhibit with claim specific detail. In light of the nature of the relief requested herein, the Debtors submit that such notice is sufficient under Bankruptcy Rule 3007 and no other or further notice of the Eighth Omnibus Objection need be given. No Prior Request 11. No prior request for the relief sought in the Eighth Omnibus Objection has been

made to this or any other court.

Capitalized terms used in this paragraph 10 not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) reclassifying the Reclassify-Priority Claims identified on Exhibit B as prepetition general unsecured claims and (b) granting such other and further relief as is just and proper. Dated: January 9, 2007 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

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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 DEBTORS EIGHTH OMNIBUS OBJECTION TO CLAIMS (RECLASSIFY - PRIORITY CLAIMS) Upon the above-captioned debtors (collectively, the Debtors)

Eighth Omnibus Objection to Claims (Reclassify-Priority Claims) [Docket No. ] (the Eighth Omnibus Objection)2 for reclassification of the Reclassify-Priority Claims; it appearing that the relief requested is in the best interest of the Debtors estates, their creditors and other parties in interest; it appearing that the Court has jurisdiction over this matter pursuant to 28 U.S.C. 157 and 1334; it appearing that this proceeding is a core proceeding pursuant to
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. Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Eighth Omnibus Objection.

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28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and the Eighth Omnibus Objection in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the Eighth Omnibus Objection and the opportunity for a hearing on the Eighth Omnibus Objection was appropriate under the particular circumstances and that no other or further notice need by given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Eighth Omnibus Objection is granted in its entirety. The Reclassify-Priority Claims identified on Exhibit B to the

Eighth Omnibus Objection are hereby reclassified as prepetition general unsecured claims. 3. The Debtors 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 Eighth Omnibus Objection. 4. The terms and conditions of this Order shall be immediately effective and

enforceable upon its entry without further action by the Debtors or any holders of a Reclassify-Priority Claim. 5. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order.

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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

NOTICE AND OPPORTUNITY TO RESPOND TO THE DEBTORS EIGHTH OMNIBUS OBJECTION TO CLAIMS (RECLASSIFY-PRIORITY CLAIMS) PLEASE TAKE NOTICE THAT the above-captioned debtors (collectively, the Debtors) have filed their Eighth Omnibus Objection to Claims (Reclassify-Priority Claims) (the Eighth Omnibus Objection). PLEASE TAKE FURTHER NOTICE THAT your claim may be reduced, modified or denied. You should review the Eighth Omnibus Objection carefully and

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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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 do not want the Court to deny or change your claim, then on or before February 8, 2007 at 4:00 p.m. prevailing Eastern Time, or such shorter time as the Court may hereafter order and of which you may receive subsequent notice, you or your attorney must file with the Court a written response to the Eighth Omnibus Objection, explaining your position at:2 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 stated above. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before February 8, 2007 at 4:00 p.m. prevailing Eastern Time, in accordance with the First Amended Notice, Case Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294], including to: Kirkland & Ellis LLP Attn: Richard M. Cieri Citigroup Center 153 East 53rd Street New York, New York 10022 Facsimile: (212) 446-4900 E-mail: rcieri@kirkland.com and

Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

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Kirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Marc J. Carmel 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com mcarmel@kirkland.com and Carson Fischer, P.L.C. Attn: Joseph M. Fischer 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Facsimile: (248) 644-1832 E-mail: jfischer@carsonfischer.com PLEASE TAKE FURTHER NOTICE THAT you or your attorney must attend the hearing on the Eighth Omnibus Objection, scheduled to be held on February 15, 2007 at 2:00 p.m. prevailing Eastern Time, before the Honorable Steven W. Rhodes in his courtroom in the United States Bankruptcy Court, 211 W. Fort Street, Detroit, Michigan 48226, unless your attendance is excused by mutual agreement between yourself and the Debtors counsel. (Unless the matter is disposed of summarily as a matter of law, the hearing shall be a pre-trial conference only; neither testimony nor other evidence will be received. A pre-trial scheduling order may be issued as a result of the pre-trial conference.) PLEASE TAKE FURTHER NOTICE THAT pursuant to Rule 3007-1(c) of the Local Rules for the United State Bankruptcy Court for the Eastern District of Michigan, if you or your attorney do not take the steps set forth in this Notice, or if no one attends the hearing on the Eighth Omnibus Objection to your claim, the Court may deem that you do not oppose the Eighth

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Omnibus Objection to your claim, in which event the hearing on your claim may be canceled and the objection sustained. Dated: January 9, 2007 KIRKLAND & ELLIS LLP /s/ Ray C. Schrock Richard M. Cieri (NY RC 6062) Citigroup Center 153 East 53rd Street New York, New York 10022 Telephone: (212) 446-4800 Facsimile: (212) 446-4900 -andDavid L. Eaton (IL 3122303) Ray C. Schrock (IL 6257005) Marc J. Carmel (IL 6272032) 200 East Randolph Drive Chicago, Illinois 60601 Telephone: (312) 861-2000 Facsimile: (312) 861-2200 -andCARSON FISCHER, P.L.C. Joseph M. Fischer (P13452) 4111 West Andover Road West - Second Floor Bloomfield Hills, Michigan 48302 Telephone: (248) 644-4840 Facsimile: (248) 644-1832 Co-Counsel for the Debtors

4
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CERTIFICATE OF SERVICE I, Ray C. Schrock, an attorney, certify that on the 9th day of January, 2007, I caused to be served, by e-mail, facsimile and by first class mail, in the manner and to the parties set forth on the attached service lists, a true and correct copy of the foregoing Debtors Eighth Omnibus Objection to Claims (Reclassify - Priority Claims). Dated: January 9, 2007 /s/ Ray C. Schrock Ray C. Schrock

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Core Group Served via Electronic Mail


CREDITOR NAME A Freeman Acord Inc Adrian City Hall Alice B Eaton Athens City Tax Collector Basell USA Inc Brendan G Best Bryan Clay Champaign County Collector Chris Kocinski City Of Eunice City Of Evart City Of Kitchener Finance Dept City Of Lowell City Of Marshall City Of Muskegon City Of Port Huron City Of Rialto City Of Rochester Hills City Of Salisbury City Of Westland City Of Woonsocket Ri City Treasurer City Treasurer DaimlerChrysler DaimlerChrysler Daniella Saltz Danielle Kemp David H Freedman David Heller David Youngman Dow Chemical Company DuPont Earle I Erman Erin M Casey Frank Gorman Gail Perry Ge Capital GE Polymerland George E Schulman Gold Lange & Majoros PC Hal Novikoff Heather Sullivan James A Plemmons Jim Clough Joe LaFleur Joe Saad John A Harris John Green John J Dawson John S Sawyer Josef Athanas Joseph Delehant Esq Joseph M Fischer Esq K Crumbo K Schultz Kim Stagg Kimberly Davis Rodriguez Leigh Walzer Levine Fricke Inc M Crosby Macomb Intermediate School Marc J Carmel CREDITOR NOTICE NAME John Livingston John Fabor Mike Keith Scott Salerni EMAIL afreeman@akingump.com jlivingston@acordinc.com cityofadrian@iw.net aeaton@stblaw.com finance@cityofathens.com scott.salerni@basell.com bbest@dykema.com bryan_clay@ham.honda.com bneal@co.champaign.il.us christopher.j.kocinski@bofasecurities.com Eunicela@hotmail.com evartmanager@sbcglobal.net finance@city.kitchener.on.ca MYoung@ci.lowell.ma.us Mevans@cityofmarshall.com derrick.smith@postman.org cphdp@porthuron.org treasurer@rialtoca.gov treasury@rochesterhills.org finwebreq@salisburync.gov finance@ci.westland.mi.us webmaster@woonsocketri.org THovarter@cityofmarshall.com Ncowdrey@corunna-mi.gov kpm3@daimlerchrysler.com krk4@daimlerchrysler.com dsaltz@ford.com danielle.kemp@lw.com dfreedman@ermanteicher.com david.heller@lw.com David.Youngman@ColAik.com klmaxwell@dow.com bruce.d.tobiansky@usa.dupont.com eerman@ermanteicher.com ecasey@stblaw.com fgorman@honigman.com perry.gail@pbgc.com rail.sales@ge.com valerie.venable@ge.com ges@dgdk.com sgold@glmpc.com dlehl@glmpc.com HSNovikoff@wlrk.com hsullivan@unumprovident.com jplemmons@dickinson-wright.com jrc8@daimlerchrysler.com joe_lafleur@ham.honda.com js284477@bloomberg.net jharris@quarles.com greenj@millercanfield.com jdawson@quarles.com jss@sawyerglancy.com josef.athanas@lw.com joseph.delehant@sylvania.com jfischer@carsonfischer.com kcrumbo@kraftscpas.com kschultz@tmmna.com kim.stagg@nmm.nissan-usa.com Kimberly.Rodriguez@gt.com lwalzer@angelogordon.com veronica.fennie@lfr.com mcrosby@akingump.com webmaster@misd.net mcarmel@kirkland.com

Barb Neal The Mayor at City Hall Roger Elkins City Manager Pauline Houston Lowell Regional Wastewater Maurice S Evans City Manager Derrick Smith Treasurer's Office City Treasurer Kurt A Dawson City Assesor Treasurer Business License Div Pretreatment Division Tracy Horvarter

Kathleen Maxwell Bruce Tobiansky

Val Venable

Stuart A Gold & Donna J Lehl

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

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Core Group Served via Electronic Mail


CREDITOR NAME Mark Fischer Michael R Paslay Michael Stamer Michigan Department Of Treasury Mike O'Rourke Mike Paslay Ministry Of Finance Corp Tax Branch Missouri Dept Of Revenue Municipalite Du Village De Nick Shah Nina Rosete Paul Hoffman Pension Benefit Guaranty Corporation Pension Benefit Guaranty Corporation Peter Schmidt Peter V Pantaleo Phh Canada Inc Philip Dublin Phoenix Contracting Company R Aurand R J Sidman Ralph E McDowell Ray C Schrock Rick Feinstein Ricoh Canada Inc Robert J Diehl Jr Robert Weiss Ronald A Leggett Ronald R Rose Sarah Eagle Sean P Corcoran Sheryl Toby Stark County Treasurer State Of Michigan CREDITOR NOTICE NAME EMAIL mark.w.fischer@gm.com mpaslay@wallerlaw.com mstamer@akingump.com treasReg@michigan.gov Michael.Orourke@colaik.com mike.paslay@wallerlaw.com info@electionsquebec.qc.ca mied@dor.mo.gov maire@st-zotique.com Nick.Shah@cit.com nina.m.rosete@bofasecurities.com phoffman@bofasecurities.com eagle.sara@pbgc.gov efile@pbgc.gov pschmidt@dykema.com ppantaleo@stblaw.com phhmail@phhpc.com pdublin@akingump.com triciawinkle@hotmail.com raurand@e-bbk.com rjsidman@vssp.com rmcdowell@bodmanllp.com rschrock@kirkland.com rick.feinstein@ubs.com legal@ricoh.ca rdiehl@bodmanllp.com rweiss@honigman.com leggettr@stlouiscity.com rrose@dykema.com eagle.sarah@pbgc.com sean.p.corcoran@delphi.com stoby@dykema.com PAPowers@co.stark.oh.us deq-ead-env-assist@michigan.gov

15663507 Lacolle

Sara Eagle & Gail Perry Sara Eagle & Gail Perry

Tricia Sommers

Collector Of Revenue

State Of Michigan State Of Michigan Stephen E Spence Stephen S LaPlante T Pryce Tax Administrator Thomas Radom Treasurer Of State Tricia Sherick Tyco Capital Inc United Rentals Of Canada Inc Ville De Farnham Voridian Canada Company William C Andrews William G Diehl William J Byrne

PA Powers Michigan Dept Of Environmental Quality Environmental Assistance Div Michigan Dept Of Treasury Collection Div Office of Financial Mgmt Cashiers Office Michigan Unemployment Insurance Agency US Trustee

Jim Cambio Joseph T. Deters

Service de la Tresorerie

treasReg@michigan.gov shuttkimberlyj@michigan.gov steve.e.spence@usdoj.gov laplante@millercanfield.com tpryce@ford.com jcambio@tax.ri.gov radom@butzel.com treasurer@tos.state.oh.us tsherick@honigman.com Frank.Chaffiotte@cit.com e-rental@ur.com msaintdenis@ville.farnham.qc.ca blanderson@eastman.com kandrews@e-bbk.com wdiehl@e-bbk.com bbyrne@e-bbk.com

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

Page 2 of 2

Core Group Served via Facsimile


(no valid e-mail) CREDITOR NAME American General Finance Bayer Material Sciences BNY Midwest Trust Company BNY Midwest Trust Company Brown Corporation City Of Albemarle City Of Battle Creek City Of Longview City Of Sterling Heights Colbond Inc Dayton Bag & Burlap Co Enerflex Solutions LLC Exxon Chemicals Intertex World Resources Trintex Corp Lake Erie Products Meridian Magnesium Office of Finance of Los Angeles Orlando Corporation Pension Benefit Guaranty Corporation Pine River Plastics Inc Progressive Moulded Products Revenue Canada Riverfront Plastic Products Inc Select Industries Corp South Carolina Dept Of Revenue Southco Standard Federal Bank State Of Michigan Teknor Financial Corporation TG North America Town Of Lincoln Finance Office Unique Fabricating Inc Valiant Tool & Mold Inc Vericorr Packaging fka CorrFlex Packaging CREDITOR NOTICE NAME Linda Vesci Mary Callahan Roxane Ellwalleger Mark Ferderber Utilities Department Income Tax Division Water Utilities James P Bulhinger City Treasurer Don Brown Jeff Rutter Todd McCallum Law Dept Bill Weeks Lilia Roman Bankruptcy Auditor Sara Eagle & Gail Perry Barb Krzywiecki Dan Thiffault George Tabry Christine Brown Sales & Use Tax Division Lorraine Zinar Holly Matthews Linda King Bruce B Galletly Raymond Soucie Tom Tekieke General Fax Adriana Avila FAX 217-356-5469 412-777-4736 312-827-8542 312-827-8542 616-527-3385 704-984-9445 269-966-3629 903-237-1004 586-276-4077 828-665-5005 937-258-0029 248-430-0134 281-588-4606 770-258-3901 630-595-0336 517-663-2714 213-368-7076 905-677-1851 202-326-4112 810-329-9388 905-760-3371 902-432-6287 734-281-4483 937-233-7640 803-898-5147 610-361-6082 248-816-4376 517-241-8077 401-725-5160 248-280-2110 401-333-3648 248-853-8422 519-944-7748 586-939-4216

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

Page 1 of 1

Core Group Served via First Class Mail

CREDITOR NAME Assoc Receivables Funding Inc Athens City Tax Collector Charter Township Of Plymouth City Of Canton City Of Dover City Of Fullerton City Of Roxboro Ga Dept Of Revenue Gaston County Ge Capital Ge Capital Ge Capital Ge Capital Comm Serv Astro Dye Indiana Dept Of Revenue Industrial Development Board Industrial Leasing Company Industrial Truck Sales & Svc ISP Elastomer Municipality Of Port Hope North Loop Partners Ltd Qrs 14 Paying Agent Receiver General For Canada State Of Michigan State Of Michigan State of Michigan Central Functions Unit Tax Collector Town Of Old Fort Town Of Pageland Treasurer City Of Detroit Advanced Composites Inc Basf Corporation Canada Customs & Rev Agency Canada Customs & Rev Agency City Of Barberton City Of Dover City Of Evart Recreation Dept City Of Havre De Grace City Of Los Angeles City Of Phoenix City Of St Joseph City Of Williamston City Treasurer Collector Of Revenue Collins & Aikman Corp DuPont ER Wagner Manufacturing Fisher Automotive Systems Fisher America Inc

CREDITOR NOTICE NAME Mike Keith Canton Income Tax Dept

Tax Department Director's Office for Taxpayer Services Division

ADDRESS1 PO Box 16253 PO Box 849 PO Box 8040 PO Box 9951 PO Box 818 303 W Commonwealth Ave PO Box 128 PO Box 105499 PO Box 890691 PO Box 740434 PO Box 640387 PO Box 642444 PO Box 60500 PO Box 7218 PO Box 4660 PO Box 1803 PO Box 1807 PO Box 4346 PO Box 117 PO Box 3449 Church St Station Postal Station D Box 2330 PO Box 30004 PO Box 30754 Office of Child Support PO Box 1192 PO Box 520 PO Box 67 PO Box 33525 1062 S 4th Ave 1609 Biddle Ave 1 5 Notre Ave 2204 Walkley Rd 104 3rd St NW 484 Middle Rd 200 South Main St 711 Pennington Ave 201 N Figueroa St No 786 200 W Washington St 13th Fl 700 BRd St 161 E Grand River 100 Mcmorran 201 N Second St 26553 Evergreen Rd DuPont Legal D 7156 4611 North 32nd St 1084 Doris Rd

ADDRESS2

CITY Greenville Athens Plymouth Canton Dover Fullerton Roxboro Atlanta Charlotte Atlanta Pittsburgh Pittsburgh Charlotte Indianapolis Montgomery Grand Rapids Durham Houston Port Hope Longview New York Ottawa Lansing Lansing Lansing Fresno Old Fort Pageland Detroit Sidney Wyandotte Sudbury Ottawa Barberton Dover Evart Havre De Grace Los Angeles Phoenix St Joseph Williamston Port Huron St Charles Southfield Wilmington Milwaukee Auburn Hills

STATE SC TN MI OH NH CA NC GA NC GA PA PA NC IN AL MI NC TX ON TX NY ON MI MI MI CA NC SC MI OH MI ON ON OH NH MI MD CA AZ MI MI MI MO MI DE WI MI

ZIP 29606 37371-0849 48170-4394 44711-9951 03820-0818 92632 27573 30348-5499 28289-0691 30374 15264-0387 15264 28260 46207-7218 36103-4660 49501 27702-1807 77210 L1A 3V9 75606 10249 K1P 6K1 48909 48909 48909-8244 937151192 28762 29728 48232 45365-8977 48192 P3A 5C2 K1A 1B1 44203 03820 49631 21078 90012 85003 49085-1355 48895 48060 63301 48076 19898 53209-6023 48326-2613

COUNTRY

of the City of Montgomery

Tim Gorman co Beer Wells Real Estate Industry Canada Als Financial Dept Of Commerce & Nat Res Matthew Rick Asst Attorney General Jennifer Nelles County Of Fresno

Canada

PO Box 6529

Canada

PO Box 30744

Rob Morgan Charlie Burrill Attn Receiver General International Tax Service Income Tax Division Wastewater Labroratory Mary Ellen Hinckle Dept Of Building And Safety City Attorneys Office Water Department Port Huron Police Department Barbara J Walker Stacy Fox Susan F Herr Gary Torke William Stiefel

Canada Canada

File 54563

Ste 900 1007 N Market St

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

Page 1 of 3

Core Group Served via First Class Mail

CREDITOR NAME Freudenberg Nok Inc Harford County Revenue Highwoods Forsyth Lp Highwoods Forsyth Lp Hnk Michigan Properties Indiana Department Of Revenue Inmet Division of Multimatic Internal Revenue Service Invista Janesville Products Keith Milligan Lear Corp Manpower Meridian Park Ministre Du Revenu Du Quebec PolyOne Corp Prestige Property Tax Special Princeton Properties Qrs 14 Paying Agent Inc Railroad Drive Lp Receiver General For Canada Receiver General for Canada Receiver General For Canada Revenue Canada Securities and Exchange Commission State Of Alabama State Of Michigan State Of Michigan State of Michigan Summit Property Management Inc Tate Boulevard I Llc Tcs Realty Ltd The Corporation Of The Town The Town Of Pageland Tom Heck Truck Service Town Of Farmington Town Of Farmville Town Of Gananoque Town Of Troy Tr Associates Unifi Inc Uniform Color Co United States Attorney for the Eastern District of Michigan Valeo Inc Vari Form Inc Vespera Lowell Llc

CREDITOR NOTICE NAME

ADDRESS1 47690 E Anchor Ct 220 South Main St Attn Lease Administration Attn Lease Administration 7255 Crossleigh Court Ste 108 100 N Senate Ave 35 West Milmot St Box 330500 Stop 15 601 S LA Salle St Ste 310 2700 Patterson Ave 3745 C Us Hwy 80 W 21557 Telegraph Rd 30800 Northwestern Hwy 2707 Meridian Dr 3800 Marly 33587 Walker Rd 1025 King St East 678 Princeton Blvd 50 Rockefeller Lobby 2 100 Vesper Executive Pk

ADDRESS2

CITY Plymouth Bel Air

STATE MI MD TN NC OH IN ON MI IL MI AL MI MI NC QC OH ON MA NY MA ON QC ON ON IL AL MI MI MI MI NC ON ON SC IL NH NC ON NC MI NC MI MI MI MI CT

ZIP 48170 21014 37203-5223 27604 43617 46204-2253 L4B 1L7 48232 60605-1725 49546 36870 48034 48334 27834 G1X 4A5 44012 N3H 3P5 01851 10020-1605 01879-2710 K1A 1B1 H4Y 1G7 K8N 2S3 K1A 9Z9 60604 36104 48277-0833 48909 48918-0001 48075 28602 K8V 5R1 N5C 2V5 29728 61802 03835 27828-1621 K7G 2T6 27371 48083 27410-6237 49423 48226 48326-2356 48089 06830

COUNTRY

co Highwoods Properties Llc co Highwoods Properties Llc co Rudolph libbe Properties

SBSE Insolvency Unit Laura Kelly

C Garland Waller

Woody Ban

2120 West End Ave Ste 100 Nashville 3100 Smoketree Ct Ste 600 Raleigh Toledo Indianapolis Richmond Hill Detroit Chicago Grand Rapids Phenix Southfield Farmington Hills Greenville Ste Foy Avon Lake Cambridge Lowell New York Tyngsboro Ottawa Dorval Belleville Ottawa Chicago Montgomery Detroit Lansing Lansing Southfield Hickory Trenton Ingersoll Pageland Urbana Farmington Farmville Gananoque Troy Troy Greensboro Holland Detroit Auburn Hills Warren Greenwichn

Canada

Canada Canada

Canada Customs & Rev Agency Technology Ctr 875 Heron Rd 700 Leigh Capreol 11 Station St Ottawa Technology Centre Midwest Regional Office 175 W Jackson Blvd Ste 900 Department Of Revenue State Of Michigan Mc Dept 77833 State Secondary Complex 7150 Harris Dr PO Box 30015 430 W Allegan St 24901 Northwestern Hwy 302 First Plaza 1985 Blvd Se 21 Albert St Of Ingersoll 130 Oxford St 2nd Fl 126 North Pearl St 1306 E Triumph Dr 356 Main St Farmville Downtown Partnership 115 West Church St 30 King St East 315 North Main St Fsia Inc 200 E Big Beaver 7201 W Friendly Ave Randy Lueth 942 Brooks Ave Attn Civil Division Jerry Dittrich Terry Nardone Blue Point Capital Bpv Lowell LLC 211 W Fort St Ste 2001 3000 University Dr 12341 E 9 Mile Rd 10 Livingston Pl 2nd Fl

875 Heron Rd 50 N Ripley St

Canada Canada Canada Canada

PO Box 2228

Canada Canada

PO Box 67

PO Box 100

Canada

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

Page 2 of 3

Core Group Served via First Class Mail

CREDITOR NAME Village Of Holmesville Village Of Rantoul Visteon Climate Control W9 Lws Real Estate Limited Wellington Green LLC

CREDITOR NOTICE NAME

ADDRESS1 205 Millersburg Rd 333 S Tanner One Village Center Dr

ADDRESS2 PO Box 113

CITY Holmesville Rantoul Van Buren Ste PO RFQ Office Township Charlotte Bingham Farms

STATE OH IL MI NC MI

ZIP 44633 61866 48111 28262-2337 48025

COUNTRY

co Lincoln Harris Llc

10101 Claude Freeman Dr Ste 200 N 31100 Telegraph Rd Ste 200

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

Page 3 of 3

Eighth Omnibus Objection Parties Served via First Class Mail

CREDITOR NAME 3Pec Accu Chek Inc Ace Tex Enterprises Acme Fire & Safety Equip Inc Active Screw & Fastener ADP Inc Altadore Quality Hotels & Suit AN Deringer Annexus Storage & Cartage Atlantic Lift Truck Atlantic Lift Truck B & C Svcs Inc Bar Water Corp Benco Steel Inc Bmt Commodity Corp Brooks Associates Inc Cad Engineering Resources Inc Carolina Water Specialties LLC Central Air Compressor Co City & National Employment LTD Clegg Electric Inc Comfort Inn Canton Compuss Group USA dba Canteen Corporation Conformance Assured Inc Connor Manufacturing Services Corp Data Products Corp Tribospec Culligan Co Daniel A Luce & Son Davis Cartage Co Dilo Inc Direct Expediters Inc Diversified Packaging Corp Donnelly Thermal Lubricants I Ec Morris Corp Fisher Unitech Inc Forklifts Of Central Missouri G & G Go Fers Delivery Service Golden Corral Family Greenville Industrial Supply Hanson Rivet Industrial Distribution Group Infocrossing Inc Kenneth Wilson Kevin R Stine Kuntzman Trucking La Corporation Tribospec Lang Ligon & Co Inc

CREDITOR NOTICE NAME

Ace Tex Enterprises Inc Attn Dana Damyen co Margie Arango

Atlantic Lift Truck

Andy Murray

ADDRESS1 5621 Shirley Pork Dr 8385 State Rd 64 7601 Central PO Box 100254 5215 Old Orchard Rd S 700 400 W Covina Blvd 580 Bruin Blvd 64 N Main St 1150 First Avenue Ste 390 2445 Whittington Ave PO Box 17126 PO Box 552 PO Box 330 PO Box 2053 530 Fifth Ave 77 Accord Park Drive C3 4461 Metro Parkway PO Box 1037 TCAS 28600 Lorna 221 E 4th St 121 N Tecumseh St 5345 Broadmoor Circle NW 2400 Yorkmont Rd PO Box 152 Corporate Office PO Box 7148 220 Rue Lafleur 3099 Main St 55 Jericho Rd PO Box 820 3234 Oak Lake Blvd 503 Nifong No 211 2101 Innerbelt Business Ctr Dr 918 E 11 Mile Rd PO Box 92927 1150 Stephenson Hwy PO Box 1731 PO Box 70351 Steakhouse PO Box 1149 13241 Weidner St 3100 Farmtrail Rd PO Box 5126 10399 Britain 42 Nute Rd 1805 W State St 220 Avenue Lafleur PO Box 5578 Sta B

ADDRESS2

Highway 70 East 24th Fl

PO Box 58

CITY Bessemer Georgetown Detroit Nashville Skokie San Dumas Woodstock St Albans King of Prussia Baltimore Baltimore Wyandotte Coloma Hickory New York Norwell Sterling Heights Blountville Warren Waterloo Adrian Canton Charlotte Innerkip

STATE AL IN MI TN IL CA ON VT PA MD MD MI MI NC NY MA MI TN MI IA MI OH NC ON CA NC QC MI NH MI NC MO MO MI OH MI MO GA NC SC CA PA MD MI NH OH QC SC

ZIP 35022 47122 48210 37224-0254 60077 91773 N4V 1E5 05478-1666 19406 21230 21203 48192-5847 49038 28603 10036-5101 02061 48310 37617 48092 50703 49221 44709 28217 N0J 1M0 94065 28241 H8R 4C9 48453 03076 48867-0820 28219-9728 65201 63114 48067 44194-2927 48083 65102 31708 27573 29602-114 91331 17402 21094 48224 03823 44601 H8R 4C9 29606

COUNTRY

Canada

Cathy Alion

Canada

Danielle Palacios Credit & Collection

275 Shoreline Dr Ste 530

PO Box 188

PO Box 19728

40 Weeks Dr

co Receivable Management Services

Redwood City Charlotte Lasalle Marlette Pelham Owosso Charlotte Columbia St Louis Royal Oaks Cleveland Troy Jefferson City Albany Roxboro Greenville Pacoima York Timonium Wayne Madbury Alliance La Salle Greenville

Canada

Canada

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

Page 1 of 2

Eighth Omnibus Objection Parties Served via First Class Mail

CREDITOR NAME Lee Company Lester E Hopper Lorch Llc Manpower Inc of Toledo Midland Compounding & Consulting Inc Morgan Tool & Automation Inc Morren Plastic Molding NedGraphics of TN Inc Owens Tufting Svcs Inc Paragon Inc Per Mar Security Plastixs Llc Praxair Distribution Precise Quality Systems Pride Trucking Network Inc Pro Tool & Mould Ltd Ramon Acosta Renfrow Brothers Inc Rowman & Littlefield RumFord Industrial Group Inc S & K Acquisition Corp Sam Pollard & Sons Samuel Wall Systems Inc Sandusky Athol Shedrick Williams Jr President ERIS Shelbyville News Solideal Tire Inc Spraying Systems Co Stuckeys DQ Inc Super 8 Motel Tape Industrial Sales Terminal Trucking Co The Water Lady Inc Tj Truck Repair Transportation Svcs Inc Tyco Adhesives Valines Valley Trucking Windward Petroleum Inc Wisconsin Physicians Service Workplace

CREDITOR NOTICE NAME

Stacy Hammer Jonathan E Lauderback P51313

ADDRESS1 PO Box 415000 2670 Lantern Ln PO Box 2239 PO Box 2248 Currie Kendall PLC 2450 George A Price Blvd 7207 Author St 6142 Shallowford Rd PO Box 420 365 Ferry St 1910 E Kimberly Rd 151 Memorial Dr Unit H PO Box 5126 167 Crystal Bch Rd Rr No 3 2373 Water St 70 Melford Dr Unit No 6 256 Laurel Springs Ct PO Box 4786 15200 Nbn Way 772 Congress Park Dr PO Box 87618 400 W 10th St 500 Tecumseh Rd E 3130 W Monroe St 4919 Crickewood Ln PO Box 750 PO Box 410888 PO Box 7900 PO Box 26 940 W 7th St 13450 Parkview Ct PO Box 1623 250 Wadhams Rd PO Box 9 18165 Telegraph 25 Forge Pkwy 27507 Schoolcraft Rd 4550 Coffee Port Rd Processing Ctr Msp Unit 4701 E States St

ADDRESS2 MSC 30405 127 Charter St

CITY Nashville College Park Albemarle Toledo

STATE TN GA NC OH MI TN MI TN GA MA IA MA MD ON MI ON TX SC PA OH IL NC ON OH NC IN NC IL NC MI KY NC MI TN MI MA MI TX CT IL IL

ZIP 37241-5000 30349 28002 43603-2248 48640 37303-7811 49404 37421 30740 02149 52807 01545 21094 N0R 1G0 48061 M1B 1Y9 79932-3806 29305 17214 45459 60680-0618 27834 N8X 5E4 44870 28212 46176 28241 60189-7900 28762 49631 40223 28026 48074-4311 37354 48174 02038 48150-2217 78521 06150-1310 62959 61110-0823

COUNTRY

co RMS Bankruptcy Services

Attn James H Renfrow Publishing Group Dba S & K Air Power Dept 4830

Atten Mike Fitzpatrick

6024 Eastman Ave Midland Athens Coopersville Suite 101 Chattanooga Rockface Everett Davenport Shrewsbury Timonium Harrow Port Huron Scarborough El Paso Spartanburg Blue Ridge PO Box 191 Summit Centerville Chicago Greenville Windsor Sandusky Charlotte Shelbyville Charlotte Wheaton Old Fort Evart Louisville Concord Kimball Madisonville Romulus Franklin Livonia Brownsville PO Box 31310 Hartford PO Box 5511 Marion PO Box 4323 Rockford

Canada Canada

Canada

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

Page 2 of 2

EXHIBIT B Reclassify-Priority Claims

K&E 11523061.4

Exhibit B

Claim No.

Creditor Name/Address

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries or commissions. Claim is for non-employee services and no basis for priority is asserted.

Debtor Against Which Proof Of Claim Was Filed

7838

245

233

2683

4360

352

3Pec 5621 Shirley Pork Dr Bessemer AL 35022 Accu Chek Inc 8385 State Rd 64 Georgetown IN 47122 Ace Tex Enterprises Ace Tex Enterprises Inc 7601 Central Detroit MI 48210 Acme Fire & Safety Equip Inc PO Box 100254 Nashville TN 37224-0254 Active Screw & Fastener Attn Dana Damyen 5215 Old Orchard Rd S 700 Skokie IL 60077 ADP Inc co Margie Arango 400 W Covina Blvd San Dumas CA 91773

Total ($9,709.25) Priority($3,796.30)

General Unsecured Priority

General Unsecured

Collins & Aikman Corporation Collins & Aikman Corporation

$1,009.83

Priority

General Unsecured

$1,810.00

Priority

General Unsecured

$1,163.64

Priority

General Unsecured

Claim is for goods sold and no basis for priority is asserted. Claim is for non-employee services and no basis for priority is asserted.

Collins & Aikman Corporation Collins & Aikman Corporation

$3,409.15

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for non-employee services and no basis for priority is asserted.

$12,985.00

Priority

General Unsecured

Collins & Aikman Corporation

3853

Altadore Quality Hotels & Suit 580 Bruin Blvd Woodstock ON N4V 1E5 Canada

$7,420.14

Priority

General Unsecured

Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation

835

458

AN Deringer 64 N Main St St Albans VT 05478-1666 Annexus Storage & Cartage 1150 First Avenue Ste 390 King of Prussia PA 19406 Atlantic Lift Truck PO Box 17126 Baltimore MD 21203

$513.06

Priority

General Unsecured

Creditor is not a governmental entity entitled to assert a claim Collins & Aikman under 11 U.S.C. 507(a)(8). Corporation Claim is for trailer leasing; no Collins & Aikman basis for priority asserted. Corporation Claim is for goods sold and nonemployee services; no basis for Collins & Aikman priority asserted. Corporation

$2,272.22

Priority

General Unsecured

2280

$6,574.69

Priority

General Unsecured

Exhibit B

Claim No.

Creditor Name/Address B & C Svcs Inc PO Box 552 Wyandotte MI 48192-5847 Bar Water Corp PO Box 330 Coloma MI 49038 Benco Steel Inc PO Box 2053 Highway 70 East Hickory NC 28603 Benco Steel Inc PO Box 2053 Hwy 70 East Hickory NC 28603

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

1890

Total ($2,249.01) Priority ($2,249.01)

General Unsecured Priority

General Unsecured

2337

$60.04

Priority

General Unsecured

Claim is for goods sold and nonemployee services; no basis for Collins & Aikman priority asserted. Corporation Claim is for a deposit under 11 U.S.C. 507(a)(6). No evidence of deposit made by Collins & Aikman Creditor. Corporation

3459

$4,366.04

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Products Co.

3387

$22,230.52

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Products Co. Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Dura Convertible or commissions. Systems, Inc. Claim is for goods sold and rental of equipment; no basis Collins & Aikman for priority asserted. Corporation Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation

1979

1271

Bmt Commodity Corp 530 Fifth Ave 24th Fl New York NY 10036-5101 Brooks Associates Inc 77 Accord Park Drive C3 Norwell MA 02061

Total ($24,975.00) Priority ($5,550.00)

Priority Secured

General Unsecured

$98,700.00

Priority

General Unsecured

6825

1052

Cad Engineering Resources Inc 4461 Metro Parkway Sterling Heights MI 48310 Carolina Water Specialties LLC Andy Murray PO Box 1037 TCAS Blountville TN 37617

Total ($77,984.25) Priority ($30,000.00)

General Unsecured Priority

General Unsecured

$471.45

Priority

General Unsecured

1558

Central Air Compressor Co 28600 Lorna Warren MI 48092

$4,478.00

Priority

General Unsecured

Exhibit B

Claim No.

Creditor Name/Address

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

1167

City & National Employment LTD 221 E 4th St Waterloo IA 50703

$10,400.00

Priority

General Unsecured

Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted; no evidence of Dura Convertible any basis for a priority claim. Systems, Inc. Claim is for goods sold and nonemployee services; no basis for Collins & Aikman priority asserted. Corporation Claim is for goods sold and non-JPS Automotive, employee services; no basis for Inc. (d/b/a PACJ, Inc.) priority asserted. Creditor is not a governmental entity entitled to assert a claim under 11 U.S.C. 507(a)(8). Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507 (a)(3) and under 11 U.S.C. Collins & Aikman 507 (a)(7). Corporation

1385

Clegg Electric Inc 121 N Tecumseh St PO Box 58 Adrian MI 49221 Comfort Inn Canton 5345 Broadmoor Circle NW Canton OH 44709 Compuss Group USA dba Canteen Corporation Cathy Alion 2400 Yorkmont Rd Charlotte NC 28217

$460.00

Priority

General Unsecured

1588

$759.44

Priority

General Unsecured

2322

$3,166.66

Priority

General Unsecured

7490

632

Conformance Assured Inc PO Box 152 Innerkip ON N0J 1M0 Canada Connor Manufacturing Services Danielle Palacios Credit & Collection Corporate Office 275 Shoreline Dr Ste 530 Redwood City CA 94065

Total ($80,114.51) Priority ($5,243.01)

General Unsecured Priority

General Unsecured

$3,300.00

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation

1542

2348

Corp Data Products PO Box 7148 Charlotte NC 28241 Corp Tribospec 220 Rue Lafleur Lasalle QC H8R 4C9 Canada

Total ($3,471.20) Priority ($107.38)

General Unsecured Priority

General Unsecured

Creditor is not a governmental entity entitled to assert a claim Collins & Aikman under 11 U.S.C. 507(a)(8). Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation

$236,841.99

Priority

General Unsecured

Exhibit B

Claim No.

8113

Culligan Co 3099 Main St PO Box 188 Marlette MI 48453

Creditor Name/Address

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

$1,085.26

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries or commissions. Claim is for motor cargo transportation services; no basis for priority asserted.

3306

2781

Daniel A Luce & Son 55 Jericho Rd Pelham NH 03076 Davis Cartage Co PO Box 820 Owosso MI 48867-0820

$7,497.50

Priority

General Unsecured

Collins & Aikman Corporation Collins & Aikman Corporation

$415,285.50

Priority

General Unsecured

1987

Dilo Inc 3234 Oak Lake Blvd PO Box 19728 Charlotte NC 28219-9728

$2,348.51

Priority

General Unsecured

Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no basis for priority is asserted. Claim is for non-employee services and no basis for priority is asserted. Claim is for non-employee services and no basis for priority is asserted. Collins & Aikman Corporation Collins & Aikman Corporation Collins & Aikman Corporation

3126

3366

2265

1918

3032

4822

2252

Direct Expediters Inc 503 Nifong No 211 Columbia MO 65201 Diversified Packaging Corp 2101 Innerbelt Business Ctr Dr St Louis MO 63114 Donnelly Thermal Lubricants I 918 E 11 Mile Rd Royal Oaks MI 48067 Ec Morris Corp PO Box 92927 Cleveland OH 44194-2927 Fisher Unitech Inc 1150 Stephenson Hwy Troy MI 48083 Forklifts Of Central Missouri PO Box 1731 Jefferson City MO 65102 G & G Go Fers Delivery Service PO Box 70351 Albany GA 31708

Total ($5,853.13) Priority ($5,267.85)

General Unsecured Priority

General Unsecured

$1,349.78

Priority

General Unsecured

$280.99 Total ($52,700.54) Priority ($49,325.90)

Priority General Unsecured Priority

General Unsecured

General Unsecured

$1,330.00

Priority

General Unsecured

$2,848.19

Priority

General Unsecured

$65.00

Priority

General Unsecured

Exhibit B

Claim No.

1974

Creditor Name/Address Golden Corral Family Steakhouse 40 Weeks Dr Roxboro NC 27573

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

$1,003.66

Priority

General Unsecured

Claim is for meals sold; no basis for priority asserted.

Collins & Aikman Corporation

2991

8259

936

Greenville Industrial Supply PO Box 1149 Greenville SC 29602-114 Hanson Rivet 13241 Weidner St Pacoima CA 91331 Industrial Distribution Group 3100 Farmtrail Rd York PA 17402

$10,534.89

Priority

General Unsecured

Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim JPS Automotive, was asserted. Moreover, no Inc. (d/b/a PACJ, Inc.) basis for priority asserted. Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no basis for priority asserted. Claim is for goods sold, services performed and money loaned; no basis for priority asserted.

$647.20

Priority

General Unsecured

$11,190.35

Priority

General Unsecured

1011

Infocrossing Inc co Receivable Management Services PO Box 5126 Timonium MD 21094 Kenneth Wilson 10399 Britain Wayne MI 48224

Total ($263,323.15) Priority($39,109.68)

General Unsecured Priority General Unsecured Priority Secured

General Unsecured

Collins & Aikman Corporation

2974

Total ($16,500.00) Priority ($6,000.00)

General Unsecured

Collins & Aikman Corporation

6420

226

1989

1180

1997

Kevin R Stine 42 Nute Rd Madbury NH 03823 Kuntzman Trucking 1805 W State St Alliance OH 44601 Kuntzman Trucking Inc 1805 W State St Alliance OH 44601 La Corporation Tribospec 220 Avenue Lafleur La Salle QC H8R 4C9 Canada Lang Ligon & Co Inc PO Box 5578 Sta B Greenville SC 29606

$128,584.00

Priority

General Unsecured

$4,640.00

Priority

General Unsecured

$4,640.38

Priority

General Unsecured

Creditor is not a governmental entity entitled to assert a claim under 11 U.S.C. 507(a)(8). Claim is for non-employee services and no basis for priority is asserted. Claim is for non-employee services and no basis for priority is asserted.

Collins & Aikman Corporation Collins & Aikman Corporation Collins & Aikman Corporation

$236,841.99

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Products Co. Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation

$430.33

Priority

General Unsecured

Exhibit B

Claim No.

Creditor Name/Address

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

1589

Lee Company PO Box 415000 MSC 30405 Nashville TN 37241-5000

$13,833.75

Priority

General Unsecured

Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Products Co. Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation Claim is for wages and taxes incurred by Creditor's employees. Creditor is not a governmental entity and is not an employee of the Debtor; no Owosso Thermal basis for priority asserted. Forming, LLC

3171

Lester E Hopper 2670 Lantern Ln College Park GA 30349

$6,924.69

Priority

General Unsecured

2542

Lorch Llc PO Box 2239 127 Charter St Albemarle NC 28002

$1,239.00

Priority

General Unsecured

7307

8364

Manpower Inc of Toledo Stacy Hammer PO Box 2248 Toledo OH 43603-2248 Midland Compounding & Consulting Inc Jonathan E Lauderback P51313 Currie Kendall PLC 6024 Eastman Ave Midland MI 48640

$190,669.07

Priority

General Unsecured

$18,822.33

Priority

General Unsecured

JPS Automotive, Claim is for goods sold and no Inc. (d/b/a PACJ, basis for priority is asserted. Inc.) Creditor is not a governmental entity entitled to assert a claim under 11 U.S.C. 507(a)(8). Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(7) for alimony, maintenance or support.

3312

Morgan Tool & Automation Inc 2450 George A Price Blvd Athens TN 37303-7811

$46,743.15

Priority

General Unsecured

Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.)

Exhibit B

Claim No.

Creditor Name/Address

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

3286

Morren Plastic Molding 7207 Author St Coopersville MI 49404 NedGraphics of TN Inc 6142 Shallowford Rd Suite 101 Chattanooga TN 37421

$2,150.00

Priority

General Unsecured

Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Products Co.

877

Total ($41,020.00) Priority ($20.00)

General Unsecured Priority

General Unsecured

Creditor is not a governmental entity entitled to assert a claim Collins & Aikman under 11 U.S.C. 507(a)(8). Corporation Creditor is not a governmental entity entitled to assert a claim under 11 U.S.C. 507(a)(8). Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and nonemployee services; no basis for Collins & Aikman priority asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation

6781

2959

Owens Tufting Svcs Inc PO Box 420 Rockface GA 30740 Paragon Inc 365 Ferry St Everett MA 02149 Per Mar Security 1910 E Kimberly Rd Davenport IA 52807 Plastixs Llc 151 Memorial Dr Unit H Shrewsbury MA 01545 Praxair Distribution co RMS Bankruptcy Services PO Box 5126 Timonium MD 21094 Precise Quality Systems 167 Crystal Bch Rd Rr No 3 Harrow ON N0R 1G0 Canada

$14,691.51

Priority

General Unsecured

$432.44

Priority

General Unsecured

1445

$13,988.76

Priority

General Unsecured

2389

$637.38

Priority

General Unsecured

1339

$16,510.00

Priority

General Unsecured

Asserts improper basis for a priority claim.

Collins & Aikman Corporation

5209

$6,953.56

Priority

General Unsecured

Claim is for non-employee services and contract work and Collins & Aikman no basis for priority is asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation

3048

Pride Trucking Network Inc 2373 Water St Port Huron MI 48061

Total ($15,248.50) Priority ($11,436.38)

General Unsecured Priority

General Unsecured

Exhibit B

Claim No.

Creditor Name/Address

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

3788

Pro Tool & Mould Ltd 70 Melford Dr Unit No 6 Scarborough ON M1B 1Y9 Canada

$7,661.20

Priority

General Unsecured

Creditor is not a governmental entity entitled to assert a claim Collins & Aikman under 11 U.S.C. 507(a)(8). Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation

3389

Ramon Acosta 256 Laurel Springs Ct El Paso TX 79932-3806

$16,691.76

Priority

General Unsecured

1045

2980

238

Renfrow Brothers Inc Attn James H Renfrow PO Box 4786 Spartanburg SC 29305 Rowman & Littlefield Publishing Group 15200 Nbn Way PO Box 191 Blue Ridge Summit PA 17214 RumFord Industrial Group Inc 772 Congress Park Dr Centerville OH 45459 S & K Acquisition Corp Dba S & K Air Power Dept 4830 PO Box 87618 Chicago IL 60680-0618

$47,288.54

Priority

General Unsecured

$636.30

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Claim is for goods sold and no Automotive basis for priority is asserted. Exteriors, Inc.) Creditor checked the box "Other" but did not identify the Bankruptcy Code provision under which the priority claim was asserted. Moreover, no Collins & Aikman basis for priority asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation

$913.00

Priority

General Unsecured

3083

$3,257.82

Priority

General Unsecured

2232

Sam Pollard & Sons 400 W 10th St Greenville NC 27834

$23,580.78

Priority

General Unsecured

1396

Samuel Wall Systems Inc 500 Tecumseh Rd E Windsor ON N8X 5E4 Canada

$8,955.90

Priority

General Unsecured

Exhibit B

Claim No.

4592

Creditor Name/Address Sandusky Athol 3130 W Monroe St Sandusky OH 44870

Claim Amount

Claim Class As Filed

Proposed Reclassification

Reason For Reclassification

Debtor Against Which Proof Of Claim Was Filed

$25,197.48

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation Claim is for goods sold and no basis for priority is asserted. Claim is for a deposit under 11 U.S.C. 507(a)(6). No evidence of deposit made by Creditor. Claim is for a deposit under 11 U.S.C. 507(a)(6). No evidence of deposit made by Creditor. Collins & Aikman Corporation

1084

1943

419

2356

273

Shedrick Williams Jr President ERIS 4919 Crickewood Ln Charlotte NC 28212 Shelbyville News PO Box 750 Shelbyville IN 46176 Solideal Tire Inc PO Box 410888 Charlotte NC 28241 Spraying Systems Co PO Box 7900 Wheaton IL 60189-7900 Stuckeys DQ Inc PO Box 26 Old Fort NC 28762 Super 8 Motel 940 W 7th St Evart MI 49631 Super 8 Motel 940 West 7Th St Evart MI 49631

$3,800.00

Priority

General Unsecured

$310.82

Priority

General Unsecured

$4,175.06

Priority

General Unsecured

$83.61

Priority

General Unsecured

$945.00

Priority

General Unsecured

3326

$542.78

Priority

General Unsecured

Collins & Aikman Corporation JPS Automotive, Inc. (d/b/a PACJ, Inc.)

2531

$542.78

Priority

General Unsecured

1926

2290

Tape Industrial Sales 13450 Parkview Ct Louisville KY 40223 Terminal Trucking Co PO Box 1623 Concord NC 28026 The Water Lady Inc 250 Wadhams Rd Kimball MI 48074-4311 Tj Truck Repair PO Box 9 Madisonville TN 37354

$2,702.08

Priority

General Unsecured

$4,073.74

Priority

General Unsecured

3192

$752.83

Priority

General Unsecured

2604

$500.00

Priority

General Unsecured

Collins & Aikman Automotive Interiors, Inc. (f/k/a Claim is for goods sold and no Textron Automotive basis for priority is asserted. Interiors, Inc.) Claim is for non-employee services and no basis for Collins & Aikman priority is asserted. Corporation Claim is for a deposit under 11 U.S.C. 507(a)(6). No evidence of deposit made by Collins & Aikman Creditor. Corporation Claim is for non-employee services and no basis for Collins & Aikman priority is asserted. Corporation

Exhibit B

Claim No.

1768

637

2559

2055

6827

4537

Creditor Name/Address Transportation Svcs Inc 18165 Telegraph Romulus MI 48174 Tyco Adhesives 25 Forge Pkwy Franklin MA 02038 Valines 27507 Schoolcraft Rd Livonia MI 48150-2217 Valley Trucking 4550 Coffee Port Rd Brownsville TX 78521 Windward Petroleum Inc Processing Ctr PO Box 31310 Hartford CT 06150-1310 Wisconsin Physicians Service Atten Mike Fitzpatrick Msp Unit PO Box 5511 Marion IL 62959 Workplace 4701 E States St PO Box 4323 Rockford IL 61110-0823

Claim Amount

Claim Class As Filed

Proposed Reclassification

$336,876.94

Priority

General Unsecured

Reason For Reclassification Claim is for non-employee services and no basis for Collins & Aikman priority is asserted. Corporation Claim is for goods sold and no basis for priority is asserted. Claim is for non-employee services; no basis for priority asserted Claim is for non-employee services and no basis for priority is asserted. Collins & Aikman Corporation Collins & Aikman Corporation Collins & Aikman Corporation

Debtor Against Which Proof Of Claim Was Filed

$48,007.80 Total ($1,091.00) Priority ($1,091.00)

Priority General Unsecured Priority Secured

General Unsecured

General Unsecured

$29,228.62

Priority

General Unsecured

$339.74

Priority

General Unsecured

Claim is for goods sold and no Collins & Aikman basis for priority is asserted. Corporation

$5,639.71

Priority

General Unsecured

Claim is for services provided and no basis for priority is Collins & Aikman asserted. Corporation Creditor is not an employee of the Debtor entitled to assert a claim under 11 U.S.C. 507(a)(3) for wages, salaries Collins & Aikman or commissions. Corporation

2218

$7,950.47

Priority

General Unsecured

10