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): May 22, 2008 at 2:00 p.m. Objection Deadline: May 12, 2008 at 4:00 p.m.

THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FORTIETH OMNIBUS OBJECTION TO CLAIMS (NISSAN CLAIMS) The Collins & Aikman Post-Consummation Trust (the PCT), 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 [Docket No. 7731] (the Plan), hereby files this omnibus objection (the Fortieth Omnibus Objection) to the claims of the Debtors customer, Nissan North America, Inc.

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 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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0W[;($)

0555927080409000000000018

21

(Nissan), listed on Exhibit B (collectively, the Nissan Claims) and requests the entry of an order, substantially in the form of Exhibit A, disallowing and expunging the Nissan Claims. Pursuant to Rule 3007(e)(1) of the Federal Rules of Bankruptcy Procedure, claimants receiving this Fortieth Omnibus Objection should locate their names and claims in the objection and the attached exhibits. In support of the Fortieth Omnibus Objection, the PCT respectfully represents as follows: Jurisdiction 1. The Court has jurisdiction 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 section 502 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. 5. 6. On or about January 11, 2006, Nissan filed the Nissan Claims against the Debtors. On July 18, 2007, the Court entered an order [Docket No. 7827] (the

Confirmation Order) confirming the Plan. On October 12, 2007, the Plan became effective (the Effective Date). Pursuant to the Plan, the PCT has the authority to file, settle,

compromise, withdraw or litigate to judgment objections to claims. 7. On March 6, 2007, the Court approved the Debtors settlement agreement with Pursuant to section 4 of the

Nissan [Docket No. 4253] (the Settlement Agreement).

Settlement Agreement, (a) all of Nissans prepetition claims have been resolved and (b) all of its 2
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postpetiton claims and administrative claims have been resolved or waived except as otherwise set forth in the Settlement Agreement. Objection to the Nissan Claims 8. The PCT respectfully submits that each of the Nissan Claims has been satisfied, Out of an abundance of caution,

released or resolved through the Settlement Agreement.

however, the PCT files this Fortieth Omnibus Objection to clarify the status of the Nissan Claims on the claims registrar in these cases as resolved. Accordingly, the Debtors respectfully request that the Nissan Claims be disallowed and expunged for all purposes. Notice 9. The Fortieth Omnibus Objection (with all exhibits) and a notice thereof will be

served upon the United States trustee and Nissan as required by the Plan. In light of the nature of the relief requested herein, the Debtors submit that such notice is sufficient under Bankruptcy Rule 3007 and the Plan, and no other or further notice of the

Fortieth Omnibus Objection need be given. No Prior Request 10. No prior request for the relief sought in the Fortieth Omnibus Objection has been

made to this or any other court.

3
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WHEREFORE, the Debtors respectfully request the entry of an order, substantially in the form attached hereto as Exhibit A, (a) disallowing and expunging the Nissan Claims identified on Exhibit B and (b) granting such other and further relief as is just and proper. Dated: April 9, 2008 KIRKLAND & ELLIS LLP /s/ Scott R. Zemnick 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) Scott R. Zemnick (IL 6276224) 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 PCT

4
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EXHIBIT A

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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

ORDER GRANTING THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FORTIETH OMNIBUS OBJECTION TO CLAIMS (NISSAN CLAIMS) Upon the Collins & Aikman Post-Consummation Trusts Fortieth Omnibus Objection [Docket No. ] (the Fortieth Omnibus Objection)2 to disallow and expunge the Nissan Claims;

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 28 U.S.C. 157(b)(2); it appearing that venue of this proceeding and the Fortieth Omnibus Objection in this District is proper pursuant to 28 U.S.C. 1408 and 1409; it appearing that notice of the

The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 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 Fortieth Omnibus Objection.

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Fortieth Omnibus Objection and the opportunity for a hearing on the Fortieth Omnibus Objection was appropriate under the particular circumstances and that no other or further notice need be given; and after due deliberation and sufficient cause appearing therefor, it is hereby ORDERED 1. 2. The Fortieth Omnibus Objection is granted in its entirety. The Nissan Claims identified on Exhibit B to the Fortieth Omnibus Objection are

hereby disallowed and expunged for all purposes. 3. The Debtors, the PCT 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 Fortieth 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, the PCT or any holders of a Customer Claim. 5. The Court retains jurisdiction with respect to all matters arising from or related to

the implementation of this Order.

2
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EXHIBIT B

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Claim Objections
Exhibit B
Date Filed 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 Claim No. 5066 5066 5071 5071 5114 5114 5150 5150 5152 5152 5154 5154 5158 5158 5162 5162 5165 5165 5253 5253 5323 5323 5324 5324 5325 5325 5386 5386 5388 5388 5390 5390 5392 5392 5393 5393 5394 5394 5395 5395 5397 5397 5398 5398 5399 5399 5400 5400 5402 5402 5403 Related Page Number(s) in the Objection Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3

Name Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc

Basis of Objection Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released

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

Page 1 of 2

Claim Objections
Exhibit B
Date Filed 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 1/11/06 Claim No. 5403 5405 5405 5407 5407 5409 5409 5411 5411 5412 5412 5414 5414 5415 5415 5491 5491 5498 5498 5596 5596 7080 7080 7308 7308 Related Page Number(s) in the Objection Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3 Page 3

Name Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc Nissan North America Inc

Basis of Objection Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released Satisfied and/or Released

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

Page 2 of 2

CERTIFICATE OF SERVICE I, Scott Zemnick, an attorney, certify that on the 9th day of April, 2008, I caused to be served, by e-mail and 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 The Collins & Aikman Post-Consummation Trusts Fortieth Omnibus Objection to Claims (Nissan Claims) (the Objection) and Notice of the Objection and an Opportunity to Respond Thereto.. Dated: April 9, 2008 /s/ Scott R. Zemnick Scott R. Zemnick

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Affected Parties
US Mail Creditor Notice Name Smyrna Detroit MI 48226 Address 1 983 Nissan Dr 211 W Fort St Ste 700 City State TN Zip 37167

Creditor Name Nissan North America Inc Steven E Spence, United States Trustee

US Department of Justice

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

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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): May 22, 2008 at 2:00 p.m. Objection Deadline: May 12, 2008 at 4:00 p.m.

NOTICE OF HEARING AND NOTICE OF THE COLLINS & AIKMAN POST-CONSUMMATION TRUSTS FORTIETH OMNIBUS OBJECTION TO CLAIMS (NISSAN CLAIMS) AND AN OPPORTUNITY TO RESPOND THERETO PLEASE TAKE NOTICE THAT the Collins & Aikman Post-Consummation Trust (the PCT) has filed the Collins & Aikman Post-Consummation Trusts Fortieth Omnibus Objection to Claims (Nissan Claims) (the Fortieth Omnibus Objection). 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
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. 05-55991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 05-55964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 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.

K&E 12679680.1

Fortieth Omnibus Objection should locate their names and claims in the objection and its attached exhibits. You may wish to review the Fortieth Omnibus 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 Fortieth Omnibus Objection, or if you want the Court to otherwise consider your views on the Fortieth Omnibus Objection, no later than May 12, 2008 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 (the Objection Deadline), you or your attorney must file with the Court a written response, 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 Objection Deadline. PLEASE TAKE FURTHER NOTICE THAT you must also serve the documents so that they are received on or before the Objection Deadline, 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 -and2 Response or answer must comply with Rule 8(b), (c) and (e) of the Federal Rules of Civil Procedure.

2
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Kirkland & Ellis LLP Attn: David L. Eaton Ray C. Schrock Scott R. Zemnick 200 East Randolph Drive Chicago, Illinois 60601 Facsimile: (312) 861-2200 E-mail: deaton@kirkland.com rschrock@kirkland.com szemnick@kirkland.com -andCarson 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 the Fortieth Omnibus Objection is scheduled to be heard before the Honorable Steven W. Rhodes on May 22, 2008 at 2:00 pm. prevailing Eastern Time, or as soon thereafter as counsel may be heard, in his courtroom in the United States Bankruptcy Court, 211 W. Fort Street, Detroit, Michigan 48226. PLEASE TAKE FURTHER NOTICE THAT if no responses to the Fortieth Omnibus Objection are timely filed and served, the Court may grant the Fortieth 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.

3
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Dated: April 9, 2008

KIRKLAND & ELLIS LLP /s/ Scott R. Zemnick 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) Scott R. Zemnick (IL 6276224) 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 PCT

4
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