UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION ) ) ) COLLINS & AIKMAN ) CORPORATION, et al., ) ) Debtors.

__________________________________ ) ) COLLINS & AIKMAN CORPORATION, COLLINS & AIKMAN PRODUCTS, CO. and COLLINS & AIKMAN AUTOMOTIVE INTERIORS, INC. (f/k/a TEXTRON AUTOMOTIVE INTERIORS, INC.), In re: Plaintiffs, -- against -TA SYSTEMS, INC., Defendant.

Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

Adv. Pro. No. 07-05577 (SWR)

TRACK III

T.A. SYSTEMS, INC.S AFFIRMATIVE DEFENSES TO PLAINTIFFS COMPLAINT Defendant, TA SYSTEMS, INC., (TA Systems) by its attorneys, HYMAN LIPPITT, P.C. states for its Affirmative Defenses to Plaintiffs Complaint states as follows: 1. Plaintiff has failed to state a cause of action upon which relief can be granted. 2. 3. Exchanges or transfers of value were intended to be contemporaneous; Debt and payment was made in the ordinary course of business and in accordance with ordinary business terms;

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4. 5. 6.

Defendant gave debtor new value after any transfer that was unsecured; Transfers were reasonably equivalent in value; Defendant acquired any transfer of property or value from debtor in good faith;

7.

TA Systems reserves the right to add to or amend these Affirmative

Defenses up to and including the time of Trial of this matter. Respectfully submitted,

Hyman Lippitt, P.C.

________/s/Joseph P. Saulski_____ Brian D. OKeefe (P39603) Joseph P. Saulski (P60233) Counsel for TA Systems, Inc. 322 N. Old Woodward Birmingham, MI 48009 (248) 646-8292 jsaulski@hymanlippitt.com Dated: August 3, 2007
PROOF OF SERVICE I hereby certify that on the 3 day of August, 2007, I electronically filed the foregoing paper with the Clerk of the Court using the ECF system which will send notification of such filing to the following: all attorneys of record. Signature:_s/_Gussie M. Roslan________ Assistant to Joseph P. Saulski 322 N. Old Woodward Birmingham, MI 48009 groslan@hymanlippitt.com
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