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UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORP., et al., Debtors. _________________________________/ VISTEON CORP., Appellant, v. COLLINS & AIKMAN CORP., Appellee. _________________________________/ ORDER DISMISSING APPEAL At a session of said Court, held in the U.S. Courthouse, Detroit, Michigan on September 30, 2008 PRESENT: Honorable Gerald E. Rosen United States District Judge On September 4, 2007, Appellant Visteon Corp. commenced two separate appeals in this Court, Case Nos. 07-13713 and 07-13714, challenging both (i) the Bankruptcy Courts July 18, 2007 order confirming Debtors first amended joint plan, and (ii) the Bankruptcy Courts subsequent August 21, 2007 order denying Visteons motion for reconsideration of the underlying July 18 order. In the course of these appeals, the parties have filed identical sets of briefs in each of the two cases, in which they address Visteons Bankr. Case No. 05-55927 Hon. Steven W. Rhodes Case No. 07-13713 Hon. Gerald E. Rosen

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challenges to both the July 18 and the August 21 rulings of the Bankruptcy Court. Under these circumstances, this Court finds that Visteons two appeals are duplicative, and that one of them should be dismissed. As the Sixth Circuit has recognized, an appeal from the denial of a motion for reconsideration ordinarily is understood as drawing into question the underlying ruling that was the subject of the motion for reconsideration. See National Ecological Foundation v. Alexander, 496 F.3d 466, 476-77 (6th Cir. 2007); Inge v. Rock Financial Corp., 281 F.3d 613, 618 (6th Cir. 2002). Here, all parties recognize that Visteon is challenging both the August 21 order denying its motion for reconsideration and the underlying July 18 order that was the subject of this motion. Indeed, and as noted, the parties have submitted identical briefs in each of the pending appeals in which they address both of these Bankruptcy Court rulings. Accordingly, Visteons appeal from the July 18 order (Case No. 07-13713) will be dismissed, and the Court instead will address Visteons various challenges to both of the Bankruptcy Courts orders in the context of the companys remaining appeal (Case No. 07-13714). For these reasons,

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NOW, THEREFORE, IT IS HEREBY ORDERED that Case No. 07-13713 is DISMISSED. As explained, this dismissal is without prejudice to Visteons opportunity to challenge the Bankruptcy Courts July 18, 2007 order that is cited in Visteons notice of appeal.

s/Gerald E. Rosen Gerald E. Rosen United States District Judge Dated: September 30, 2008 I hereby certify that a copy of the foregoing document was served upon counsel of record on September 30, 2008, by electronic and/or ordinary mail. s/LaShawn R. Saulsberry Case Manager

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