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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) ) COLLINS & AIKMAN CORPORATION,

et al.1 ) ) Debtors. ) ) ) ) ) ) _________________________________________) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

THE COLLINS & AIKMAN LITIGATION TRUSTS TWENTY-FOURTH OMNIBUS OBJECTION TO CLAIMS (MULTIDEBTOR DUPLICATE CLAIMS) The Collins & Aikman Litigation Trust (the Trust), as successor to the above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by order of the Bankruptcy Court, hereby files this omnibus objection (the Twenty-Fourth Omnibus Objection) to the claims listed on Exhibit B as Claim to be Disallowed because the claims to be disallowed are identical to and duplicates of another claim filed by the claimant against

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

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

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

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

provided the mechanism by which claimants would submit claims and the process by which the Trusts would File, settle, compromise, withdraw or litigate to judgment objections to Claims.

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

(Order at 38.) Thus, consistent with the Orders directive regarding disposition of the Claims, this Twenty-Fourth Omnibus Objection is timely filed. (Order at 49.) Objection to Duplicate Claims Filed Against Multiple Debtors 6. The Debtors and the Trust are in the process of reviewing and evaluating the

claims that have been filed. In that process, many claims have been identified as having been filed against multiple Debtor entities for an identical claim. The Trust has confirmed that each claim to be disallowed listed on Exhibit B does not have any support in the books and records of Debtors, and thus, each claim to be disallowed listed on Exhibit B should be expunged from the system preserving only the claim to survive listed on Exhibit B. 7. Pursuant to Article XII.A of the Plan, the Trust is entitled to the relief sought by

this Twenty-Fourth Omnibus Objection. Notice 8. Pursuant to Article VII.A.1 of the Plan, the Twenty-Fourth Omnibus Objection

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

has been made to this or any other Court.

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

WHEREFORE, the Trust respectfully requests entry of an order, substantially in the form attached hereto as Exhibit A, (a) disallowing the duplicate, identical claims filed against multiple Debtor entities identified on Exhibit B, and preserving only the surviving claims listed on Exhibit B; and (b) granting such other and further relief as is just and proper. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com Attorneys for the Collins & Aikman Litigation Trust

Dated: April 13, 2008

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) ) COLLINS & AIKMAN CORPORATION, et al.1 ) ) Debtors. ) ) ) ) ) ) _________________________________________) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE AND OPPORTUNITY TO RESPOND TO THE COLLINS & AIKMAN LITIGATION TRUSTS TWENTY-FOURTH OMNIBUS OBJECTION TO CLAIMS (MULTIDEBTOR DUPLICATE CLAIMS) PLEASE TAKE NOTICE THAT the Collins & Aikman Litigation Trust (the Trust), as successor to the above-captioned Debtors (collectively, the Debtors) pursuant to the First Amended Joint Plan of Reorganization of Collins & Aikman Corporation and its Debtor Subsidiaries as confirmed by the order of the Bankruptcy Court, have filed its Twenty-Fourth Omnibus Objection to Claims (Multidebtor Duplicate Claims) (the Twenty-Fourth Omnibus Objection).
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The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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 Twenty-Fourth Omnibus Objection should locate their names and claims in the objection and the attached exhibits. You may wish to review the Objection and discuss it with your attorney, if you have one in these cases. If you do not have an attorney, you may wish to consult one. PLEASE TAKE FURTHER NOTICE THAT if you wish to object to the Court granting the relief sought in the Twenty-Fourth Omnibus Objection, or if you want the Court to otherwise consider your views on the Objection, no later than May 12, 2008, or such shorter time as the Court may order and of which you may receive subsequent notices, you or your attorney must file with the Court a written response explaining your position at: United States Bankruptcy Court 211 West Fort Street, Suite 2100 Detroit, Michigan 48226 PLEASE TAKE FURTHER NOTICE THAT if you mail your response to the Court for filing, you must mail it early enough so the Court will receive it on or before the date above. PLEASE TAKE FURTHER NOTICE THAT you must also serve your response so that it is received on or before May 12, 2008 by the undersigned attorney.

PLEASE TAKE FURTHER NOTICE THAT if no response to the Objection is timely filed and served, the Court may grant the Objection and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com Attorneys for the Collins & Aikman Litigation Trust

Dated: April 13, 2008

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) ) COLLINS & AIKMAN CORPORATION, et al.1 ) ) Debtors. ) ) ) ) ) ) _________________________________________) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE OF HEARING PLEASE TAKE NOTICE that a hearing on The Collins & Aikman Litigation Trusts (the Trust) Twenty-Fourth Omnibus Objection to Claims (the Twenty-Fourth Omnibus Objection) is scheduled to be heard before the Honorable Steven W. Rhodes on May 22, 2008 at 2:00 p.m., or as soon thereafter as counsel may be heard, in his courtroom in the United States Bankruptcy Court, 211 West Fort Street, Detroit, Michigan 48226. PLEASE TAKE FURTHER NOTICE that the May 22, 2008 hearing (the Hearing) may be adjourned thereafter from time to time without further notice to claimants and other
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The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

parties in interest other than the announcement of the adjourned date at the Hearing or any other hearing thereafter. PLEASE TAKE FURTHER NOTICE that you need not appear at the Hearing if you do not object to the relief requested in the Twenty-Fourth Omnibus Objection. PLEASE TAKE FURTHER NOTICE that if no responses to the Twenty-Fourth Omnibus Objection are timely filed and served, the Court may grant the Twenty-Fourth Omnibus Objection and enter the order without a hearing as set forth in Rule 9014-1 of the Local Rules for the United States Bankruptcy Court for the Eastern District of Michigan. Respectfully submitted, BOYLE BURDETT By:s/H. William Burdett, Jr. Eugene H. Boyle, Jr. (P42023) H. William Burdett, Jr. (P63185) 14950 East Jefferson, Suite 200 Grosse Pointe Park, Michigan 48230 (313) 344-4000 (313) 344-4001 (facsimile) burdett@boyleburdett.com Attorneys for the Collins & Aikman Litigation Trust

Dated: April 13, 2008

EXHIBIT A

IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: ) ) COLLINS & AIKMAN CORPORATION, et al.1 ) ) Debtors. ) ) ) ) ) ) _________________________________________) Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

ORDER GRANTING THE COLLINS & AIKMAN LITIGATION TRUSTS TWENTY-FOURTH OMNIBUS OBJECTION TO CLAIMS (MULTIDEBTOR DUPLICATE CLAIMS) Upon the Collins & Aikman Litigation Trusts (the Trust) Twenty-Fourth Omnibus Objection, dated April 13, 2008; and upon consideration of the supporting papers and the files and records in these cases and upon the arguments and testimony presented at a hearing before the Court; and any responses to the Twenty-Fourth Omnibus Objection having been withdrawn or overruled on the merits; and it appearing that the Court has jurisdiction over the subject matter of the Twenty-Fourth Omnibus Objection and the relief requested therein; and it appearing that
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The Debtors in the jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc., Case No. 05-55949; Becker Group, LLC (d/b/a/ Collins & Aikman Premier Mold), Case No. 05-55977; Brut Plastics, Inc., Case No. 05-55957; Collins & Aikman (Gibraltar) Limited, Case No. 05-55989; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation), Case No. 05-55952; Collins & Aikman Asset Services, Inc., Case No. 05-55959; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.), Case No. 05-55965; Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.), Case No. 0555991; Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.), Case No. 05-55958; Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.), Case No. 05-55956; Collins & Aikman Automotive International, Inc., Case No. 05-55980; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.), Case No. 05-55985; Collins & Aikman Automotive Mats, LLC, Case No. 05-55969; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.), Case No. 05-55978; Collins & Aikman Automotive Services, LLC, Case No. 05-55981; Collins & Aikman Canada Domestic Holding Company, Case No. 05-55930; Collins & Aikman Carpet & Acoustics (MI), Inc., Case No. 05-55982; Collins & Aikman Carpet & Acoustics (TN), Inc., Case No. 05-55984; Collins & Aikman Development Company, Case No. 05-55943; Collins & Aikman Europe, Inc., Case No. 05-55971; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.), Case No. 05-55963; Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.), Case No. 05-55976; Collins & Aikman Interiors, Inc., Case No. 05-55970; Collins & Aikman International Corporation, Case No. 05-55951; Collins & Aikman Plastics, Inc., Case No. 05-55960; Collins & Aikman Products Co., Case No. 05-55932; Collins & Aikman Properties, Inc., Case No. 0555964; Comet Acoustics, Inc., Case No. 05-55972; CW Management Corporation, Case No. 05-55979; Dura Convertible Systems, Inc., Case No. 05-55942; Gamble Development Company, Case No. 05-55974; JPS Automotive, Inc. (d/b/a PACJ, Inc.), Case No. 05-55935; New Baltimore Holdings, LLC, Case No. 05-55992; Owosso Thermal Forming, LLC, Case No. 05-55946; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.), Case No. 05-55948; Wickes Asset Management, Inc., Case No. 05-55962; and Wickes Manufacturing Company, Case No. 05-55968.

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

Omnibus Objection are disallowed for all purposes because they were filed against multiple Debtor entities for the same debt. 3. This Order is without prejudice to the Trusts ability to otherwise object to the

surviving claims listed on Exhibit B to the Twenty-Fourth Omnibus Objection. 4. 5. This Order is effective without further action of the Debtors and the claimants. The Debtors, the Trust, and Kurtzman Carson Consultants, LLC are authorized to

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

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

the implementation of this Order.

EXHIBIT B

Multi-Debtor Duplicative Claim Objections


Claim # to be disallowed 3566 3569 3572 3573 3574 3575 3577 3578 3579 3580 3581 3582 3584 3585 3586 3587 3588 3589 Claim # to survive Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Name Amount Nature Debtor Name CW Management Corporation Collins & Aikman Products Co. Collins & Aikman International Corporation Collins & Aikman Automotive Overseas Investment, Inc. Collins & Aikman Automotive Services, LLC Collins & Aikman Fabrics, Inc. (f/k/a Joan Automotive Industries, Inc.) Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.) Owosso Thermal Forming, LLC Amco Convertible Fabrics, Inc. Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.) Becker Group, LLC (d/b/a Collins & Aikman Premier Mold) Brut Plastics, Inc. Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation) Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.) Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.) Collins & Aikman Automotive International, Inc. Collins & Aikman (Gibraltar) Limited Collins & Aikman Asset Services, Inc.

$674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00

General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured

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Claim # to be disallowed 3590 3591 3592 3593 3594 3595 3596 3597 3598 3599 3600 3601 3603 3604 3962 4646 4648 4684 Claim # to survive Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Lawrence P Friedman Name Amount Nature Debtor Name Collins & Aikman Intellimold, Inc. (f/k/a M&C Advanced Processes, Inc.) Collins & Aikman Plastics, Inc. Collins & Aikman Properties, Inc. Comet Acoustics, Inc. Dura Convertible Systems, Inc. Collins & Aikman Canada Domestic Holding Company Collins & Aikman Automotive Mats, LLC Collins & Aikman Automotive International Services, Inc. Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.) Collins & Aikman Interiors, Inc. Collins & Aikman Development Company Collins & Aikman Carpet & Acoustics (MI), Inc. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Europe, Inc. JPS Automotive, Inc. (d/b/a PACJ, Inc.) New Baltimore Holdings, LLC Gamble Development Company Wickes Asset Management, Inc.

$674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00 $674,064.00

General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured

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Claim # to be disallowed 4687 3583 Claim # to survive Lawrence P Friedman Lawrence P Friedman Name Amount Nature Debtor Name Wickes Manufacturing Company Collins & Aikman Corporation

$674,064.00 $674,064.00

General Unsecured General Unsecured

5465 5549 6084 6182 6245 6273 6306 6342 6401 6466 6491 6523 6592 6673 6855

Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd

UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured

Comet Acoustics, Inc. Collins & Aikman Fabrics, Inc. (f/k/a Joan Automotive Industries, Inc.) Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.) Collins & Aikman Automotive International, Inc. CW Management Corporation Becker Group, LLC (d/b/a Collins & Aikman Premier Mold) Owosso Thermal Forming, LLC Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.) Collins & Aikman Automotive Overseas Investment, Inc. Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Carpet & Acoustics (MI), Inc. Gamble Development Company Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation) Brut Plastics, Inc. Wickes Asset Management, Inc.

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Multi-Debtor Duplicative Claim Objections


Claim # to be disallowed 6924 7001 7058 7127 7188 7192 7290 7337 7349 7386 7485 7492 7568 7596 7628 7686 7753 7770 Claim # to survive Name Amount Nature Debtor Name Collins & Aikman Europe, Inc. Collins & Aikman Automotive Services, LLC Dura Convertible Systems, Inc. Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.) Collins & Aikman Automotive Mats, LLC Wickes Manufacturing Company Collins & Aikman (Gibraltar) Limited Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.) Collins & Aikman Properties, Inc. Collins & Aikman Asset Services, Inc. JPS Automotive, Inc. (d/b/a PACJ, Inc.) Collins & Aikman International Corporation Collins & Aikman Interiors, Inc. Collins & Aikman Development Company Collins & Aikman Products Co. New Baltimore Holdings, LLC Collins & Aikman Intellimold, Inc. (f/k/a M&C Advanced Processes, Inc.) Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.)

Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd

UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured

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

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4/13/2008 3:15 PM

Multi-Debtor Duplicative Claim Objections


Claim # to be disallowed 7853 7925 8176 8182 7235 Claim # to survive Name Amount Nature Debtor Name Collins & Aikman Automotive International Services, Inc. Amco Convertible Fabrics, Inc. Collins & Aikman Plastics, Inc. Collins & Aikman Canada Domestic Holding Company Collins & Aikman Corporation

Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd Manchester Kigass Intermantional Ltd

UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured General Unsecured General Unsecured General Unsecured

4963 5622

Michael William Vachon Michael William Vachon

UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured

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

1675 1567

Michigan Dept of Treasury Michigan Dept of Treasury

$840.00 $840.00

General Unsecured General Unsecured

Collins & Aikman Automotive Mats, LLC Collins & Aikman Corporation

4993 4861

Molly Russell a Minor by Peggy E Maxfield her Mother Natural Guardian & Next Friend Molly Russell a Minor by Peggy E Maxfield her Mother Natural Guardian & Next Friend

UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured

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

4808 4859

Motoman Inc Motoman Inc

$0.00 $0.00

General Unsecured General Unsecured

Collins & Aikman Carpet & Acoustics (TN), Inc. Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.) Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.) Collins & Aikman Products Co.

5291 5072

Nancy Marcotte on behalf of herself & the natural heirs of Norman G Marcotte Nancy Marcotte on behalf of herself & the natural heirs of Norman G Marcotte

UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured

5292

Nancy Marcotte

UNLIQUIDATED

General Unsecured

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

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

Page 5 of 6

4/13/2008 3:15 PM

Multi-Debtor Duplicative Claim Objections


Claim # to be disallowed Claim # to survive 5073 Nancy Marcotte Name Amount Nature Debtor Name Collins & Aikman Products Co.

UNLIQUIDATED

General Unsecured

5746 5750

Naomi LPreble aka Naomi Preble Naomi LPreble aka Naomi Preble

UNLIQUIDATED UNLIQUIDATED

General Unsecured General Unsecured

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

2796 2802 2799

Nissan Trading Corp USA Nissan Trading Corp USA Nissan Trading Corp USA

$142,552.51 $142,552.51 $142,552.51

General Unsecured General Unsecured General Unsecured

Collins & Aikman Fabrics, Inc. (f/k/a Joan Automotive Industries, Inc.) Collins & Aikman Products Co. Collins & Aikman Corporation

4018 215

Northern Utilities Inc Northern Utilities Inc

$72,416.28 $72,416.28

General Unsecured General Unsecured

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

3463 3390

Oakleys Machine Shop Inc Oakleys Machine Shop Inc

$956.08 $956.08

General Unsecured General Unsecured

Collins & Aikman Fabrics, Inc. (f/k/a Joan Automotive Industries, Inc.) Collins & Aikman Corporation

1614 1660

Ohio Dept of Taxation Ohio Dept of Taxation

$591.00 $591.00

General Unsecured General Unsecured

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

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

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4/13/2008 3:15 PM

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