UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN

(SOUTHERN DIVISION) In re: COLLINS & AIKMAN CORPORATION, et al.,

Debtors.

) ) ) ) ) ) )

Chapter 11 Hon. Steven W. Rhodes Case No. 05-55927 (SWR) Jointly Administered

MOTION TO COMPEL PAYMENT OF AMOUNTS DUE

PURSUANT TO §§ 365(d)(3) AND 503 OF THE BANKRUPTCY CODE

Connector Park Holding LLC (“Connector Park” or “Landlord”), landlord to Collins &

Aikman Fabrics, Inc. d/b/a Joan Automotive, Inc., a debtor and debtor-in-possession in the above

captioned jointly administered matter (the “Debtor”)1 in connection with a lease (the “Lease”)

for non-residential real property located at 790 Chelmsford Street, Lowell, Massachusetts (the

“Premises”), respectfully submits this Motion To Compel Payment Of Amounts Due Pursuant To

§§ 365(d)(3) And 503 Of The Bankruptcy Code (the “Motion”) to compel the Debtor to pay

Connector Park rent in the amount of $59,363.00 (the “Administrative Claim”) representing

payments due under the Lease for the period between May 17, 2005 and July 31, 2005 (the

“Administrative Claim Period”). In support of the Motion, Connector Park states as follows:

JURISDICTION

1. This Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and

1334. This is a core proceeding pursuant to 28 U.S.C. §157(b)(2) and is a contested matter

brought pursuant to §§ 365(d)(3) and 503 of the Bankruptcy Code.

1 The Debtor and several of its affiliates and/or associated entities each filed petitions in this Bankruptcy Court and are being jointly administered.

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2. On May 17, 2005 (the “Petition Date”), the Debtor filed a voluntary petition for

relief under Chapter 11 of the Bankruptcy Code.

3. The Landlord is a Massachusetts limited liability company doing business at 100

Vesper Executive Park, Tyngsboro, Massachusetts 01879.

4. According to the Lease the Debtor agreed to lease the Premises for 7 years (the

“Lease Term”). The Lease Term commenced on December 1, 2000, and was scheduled to

expire on November 30, 2007. A copy of the Lease is attached hereto as Exhibit A.

5. On or about June 8, 2005, the Debtor filed a motion to reject, among other leases,

the Lease. The Motion was allowed by the Court on June 30, 2005.

6. Since the Petition Date, additional base rent and operating expenses in the

aggregate amount of $59,363.00 have accrued during the Administrative Claim Period and

are now due to the Landlord.

RELIEF REQUESTED

7. By and through this Motion, the Landlord seeks an order pursuant to

§§365(d)(3) and 503 of the Bankruptcy Code, compelling the Debtor to pay immediately the

Administrative Claim Amount.

8. Section 365(d)(3) of the Bankruptcy Code provides as follows:

The trustee shall timely perform all the obligations of the debtor, except those specified in section 365(b)(2), arising from and after the order for relief under any unexpired lease of nonresidential real property, until such lease is assumed or rejected, notwithstanding section 503(b)(1) of this title.

9. Section 365(d)(3) requires the trustee to timely perform all post-petition

obligations under any unexpired lease of nonresidential real property until such lease is assumed

or rejected. The effect of § 365(d)(3) is to mandate “immediate payment of post-petition lease

obligations” regardless of the estate’s solvency, and to exempt post-petition lease obligations

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from the usual tests applied to assertions of administrative priority. Omni Partners, L P . v.

Pudgie’s Dev. of NY, Inc. (In re Pudgie’s Dev. of NY, Inc.), 239 B.R. 688, 694-695 (S.D.N.Y.

1999). Because the estate’s solvency is irrelevant to § 365(d)(3), rent payments are also immune

from disgorgement, giving them a “de facto priority over other administrative expenses.” In re

Telesphere Communications, Inc., 148 B.R. 525, 530-531 (Bankr. N.D. Ill. 1992). See also In re

Rare Coin Galleries of Am., Inc., 72 B.R. 415, 416-17 (D. Mass. 1987); In re Brennick, 178 B.R.

305, 307-308 (Bankr. D. Mass. 1995).

10. By failing to comply with the requirements of § 365(d)(3), the Debtor has

imposed on the Landlord the very burdens that the statute was meant to alleviate, as the

Debtor used the Premises without paying all of the rental obligations that accrued during the

Administrative Claim Period.

11. Accordingly, the Landlord is entitled to, and respectfully requests, an Order

requiring the Debtor to pay the Administrative Claim amount due and owing under the Lease

as required by § 365(d)(3).

12. The Landlord requests that the Court allow the Administrative Claim as a priority

administrative expense of the estate or a superpriority claim, and compel immediate payment

thereof. See In re Telesphere Communications, Inc., 148 B.R, at 530-531; In re Rare Coin

Galleries of Am., Inc., 72 B.R. at 416-17; In re Brennick, 178 B.R. 305, 307-308 (Bankr. D.

Mass. 1995).

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WHEREFORE the Landlord respectfully requests that the Court enter an Order Allowing

Connector Park Holding, LLC’s Administrative Expense Claim in the Amount of $59,363.00 in

the proposed format attached as Exhibit 1, compelling the Debtor to pay the Administrative

Claim in the amount of $59,363.00 forthwith; and granting such other and further relief as it may

deem just and proper.

Respectfully submitted,

CONNECTOR PARK HOLDING, LLC

By its attorneys,

/s/ Julie Beth Teicher Julie Beth Teicher, Esq. ERMAN, TEICHER, MILLER, ZUCKER & FREIDMAN, P.C. 400 Galleria Officentre, Suite 444 Southfield, MI 48034 (248) 827-4100 -and- Peter Nils Baylor, Esq. Jesse I. Redlener, Esq. NUTTER, McCLENNEN & FISH, LLP World Trade Center West 155 Seaport Boulevard Boston, MA 02210 (617) 439-2000 Dated: December 16, 2005

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN

(SOUTHERN DIVISION) In re: COLLINS & AIKMAN CORPORATION, et al.,

Debtors.

) ) ) ) ) ) )

Chapter 11 Hon. Steven W. Rhodes Case No. 05-55927 (SWR) Jointly Administered

ORDER FOR ALLOWANCE AND PAYMENT OF ADMINISTRATIVE EXPENSE CLAIM OF CONNECTOR PARK HOLDING, LLC

This matter is presented on the Motion to Compel Payment of Amounts Due Pursuant to

§§365(d)(3) and 503 of the Bankruptcy Code of Connector Park Holding, LLC, a hearing was

held on January 5, 2005, after notice to all parties in interest. The Court finds good cause for

entry of this order.

NOW THEREFORE,

IT IS HEREBY ORDERED that Connector Park Holding, LLC is allowed an

Administrative Expense Claim against Debtor, Collins & Aikman Fabrics, Inc, f/d/b/a Joan

Automotive Industries, Inc. in the amount of $59,363.00.

IT IS FURTHER ORDERED that Debtor shall forthwith pay the amount of $59,363.00

to Connector Park Holding, LLC.

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION IN RE: COLLINS & AIKMAN CORPORATION, et al. Chapter 11

Case No. 05-55927-R Debtors. (Jointly Administered) / Hon. Steven W. Rhodes CERTIFICATE OF SERVICE

The undersigned states that she served papers as follows:

I hereby certify that on December 16, 2005, I electronically filed the Motion to Compel Payment of Amount Due Pursuant to §§365(d)(3) and 503 of the Bankruptcy Code with the Clerk of the Court using the ECF system and I also sent copies of the Motion to Compel Payment of Amount Due Pursuant to §§365(d)(3) and 503 of the Bankruptcy Code and the Notice of Motion to Compel Payment of Amount Due Pursuant to §§365(d)(3) and 503 of the Bankruptcy Code to the following:

Acord Inc John Livingston 2711 Product Dr

Rochester Hills MI 48309-3810

Adrian City Hall 100 E Church St Adrian MI 49221

Advanced Composites Inc Rob Morgan

1062 S 4th Ave Dayton OH 453658977

Akin Gump Strauss Hauer & Fold, LLP Michael S. Stamer Philip C. Dublin

590 Madison Avenue New York, NY 10022

Amalgamated Life Judith Greenspan, Esq.

730 Broadway 10th Floor

New York, NY 10003-9511

American General Finance 505 S Neil St

Champaign IL 61820-2500

Angelo Gordon & Co.

Leigh Walzer 245 Park Avenue, 26th Floor

New York, NY 10167

Askounis & Borst, P.C. Thomas V. Askounis, Esq.

303 E. Wacker Drive, Suite 1000 Chicago, IL 60601

Assistant Attorney General of Texas John Mark Stern

Bankruptcy & Collections Division 500 W. 15th Street Austin, TX 78701

Assoc Receivables Funding Inc PO Box 16253

Greenville SC 29606

Athens City Tax Collector Mike Keith PO Box 849

Athens TN 37371-0849

Attorney General of Michigan Matthew H. Rick 525 W. Ottawa

Lansing, MI 48912

Autoliv ASP, Inc. Eric R. Swanson & Anthony J. Nellis

1320 Pacific Drive Auburn Hills, MI 48326

Bailey & Cavalieri, LLC Adam J. Biehl Yvette A. Cox

10 W. Broad Street, Suite 2100 Columbus, OH 43215

Baker & Hostetler, LLP Wendy J. Gibson and Brian A. Bash

3200 National City Center 1900 E. Ninth Street

Cleveland, OH 44114-3485

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Banc of America Securities LLC Nina M. Rosete

Corporate & Investment Banking 231 S. LaSalle Street Chicago, IL 60604

Barclays Bank PLC David Bullock

200 Park Avenue, 5th Floor New York, NY 10166

Barnes & Thornburg, LLP Patrick E. Mears

300 Ottawa Avenue, NW Suite 500

Grand Rapids, MI 49503

Barnes & Thornburg, LLP John T. Gregg

300 Ottawa Avenue, NW, Suite 500 Grand Rapids, MI 49503

Basell USA, Inc. Jim Frick

7925 Kingsland Drive Raleigh, NC 27613-4203

Basf Corporation Charlie Burrill

1609 Biddle Ave Wyandotte MI 48192

Bayer Material Sciences Linda Vesci

100 Bayer Rd Bldg 16 Pittsburgh PA 15205-9707

Beam Miller & Rogers, PLLC Harry W. Miller, III

709 Taylor Street P.O. Box 280240

Nashville, TN 37208

Bell Boyd & Lloyd Inc. Neal H. Weinfield, Esq.

3 1st National Plaza, Suite 3300 70 W. Madison Street

Chicago, IL 60602-4707

Benesch Friedlander Coplan & Aronoff LLP William E. Schonberg & Stuart A. Laven, Jr.

2300 BP Tower 200 Public Square

Cleveland, OH 44114-2378

Bernardi Ronayne & Glusac, PC Rodney M. Glusac 1028 Buhl Building

535 Griswold Detroit, MI 48226

Berry Moorman, PC James Murphy, Esq.

Dante Benedettini, Esq. 535 Griswold, Suite 1900

Detroit, MI 48226

Bird Svendsen Brothers Scheske & Pattison, PC

Eric J. Scheske 227 W. Chicago Road

Sturgis, MI 49091

BNY Midwest Trust Company Roxane Ellwalleger

2 North LaSalle St Ste 1020 Chicago IL 60602

BNY Midwest Trust Company Mary Callahan

2 North LaSalle St Ste 1020 Chicago IL 60602

Bodman, LLP Ralph E. McDowell Robert J. Diehl, Jr.

100 Renaissance Center, 34th Floor Detroit, MI 48243

Borges & Associates LLC Wanda Borges, Esq.

575 Underhill Boulevard, Suite 110 Syosset, NY 11791

Bradley Arant Rose & White, LLP Jay R. Bender

One Federal Place 1819 Fifth Avenue North Birmingham, AL 35222

Brown Corporation Mark Ferderber 3441 Hidaway

Rochester Hills, MI 48306-1453

Brown Rudnick Barlack Israels LLP Robert Stark Steven Smith

7 Times Square New York, NY 10036

Brunswick Corp. Ms. Amy Evans Law Department

One North Field Ct. Lake Forest, IL 60045

Burr & Forman LLP Shannon E. Hoff

420 N. 20th Street, Suite 3100 Birmingham, AL 35203

Cahill Gordon & Reindel Jonathan A. Schaffzin

Robert Usadi 80 Pine Street

New York, NY 10005

Calhoun Di Ponio & Gaggos PLC Kevin C. Cahoun

31000 Telegraph Road, Suite 280 Bingham Farms, MI 48025

Canada Customs & Rev Agency International Tax Service

2204 Walkley Rd Ottawa ON K1A 1B1

Canada

Canada Customs & Rev Agency Attn Receiver General

1 5 Notre Ave Sudbury ON P3A 5C2

Canada

Carlile Patchen & Murphy, LLP Leon Friedberg

366 E. Broad Street Columbus, OH 43215

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Carson Fischer PLC Joseph M Fischer Esq 300 E Maple Rd 3rd Fl Birmingham MI 48009

Chambliss Bahner & Stophel PC Bruce C. Bailey

1000 Tallan Building Two Union Square

Chattanooga, TN 37402-2502

Champaign County Collector PO Box 9

Urbana IL 61801

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Plymouth MI 48170-4394

City Clerk City Of Los Angeles 150 N Los Angeles St Rm 144 Los Angeles CA 90012-3310

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Canada

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Phoenix Police Dept 620 W Washington St 142

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City Of Port Huron 100 Mcmorran Blvd Rm 217

Port Huron MI 48060

City Of Rialto 150 S Palm Ave Rialto CA 92376

City Of Rochester Hills Kurt A. Dawson

1000 Rochester Hills Dr Rochester Hills MI 48309-3034

City Of Roxboro Tax Department

PO Box 128 Roxboro NC 27573

City of Kalamazoo Carolyn Rutland, PhD

Public Svc Dept Env Svc Div 1415 N. Harrison Street

Kalamazoo, MI 49007-2565

City Of Salisbury Business License Div

PO Box 479 Salisbury NC 28145-0479

City Of St Joseph Water Department

700 BRd St St Joseph MI 49085-1355

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Stockton CA 952019005

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Westland MI 48185

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Williamston MI 48895

City Of Woonsocket Ri Pretreatment Division

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City Treasurer Port Huron Police Department

100 Mcmorran Port Huron MI 48060

City Treasurer 323 W Michigan Ave Marshall MI 49068

City Treasurer City Hall

Corunna MI 48817

Clark Hill, PLC E. Todd Sable

500 Woodward Avenue, Suite 3500 Detroit, MI 48226-3435

Colbert Winstead PC Amy Wood Malone

1812 Broadway Nashville, TN 37203

Colbond Inc Don Brown

Sand Hill Rd PO Box 1057

Enka NC 28782

Cole Schotz Meisel Forman & Leonard, PA Stuart Komrower

Mark Politan 25 Main Street, P.O. Box 800 Hackensack, NJ 07602-0800

Collector Of Revenue Barbara J Walker 201 N Second St

St Charles MO 63301

Collins & Aikman Corp Jay B Knoll

250 Stephenson Hwy Troy MI 48083

Constellation NewEnergy, Inc. Catherine Barron, Esq.

800 Boylston Street, 28th Floor Boston, MA 02199

Contrarian Capital Management, LLC Seth Lax

411 West Putnum Avenue, Suite 225 Greenwich, CT 06830

Coolidge Wall Womsley & Lombard Steven M. Wachstein, Esq.

33 W. 1st Street Suite 600

Dayton, OH 45402

Corning, Inc. Nancy Hollby, Esq. Legal Department

Riverfront Plaza HQ E2 10 Corning, NY 14831

Cox Hodgman & Giarmarco PC William H. Horton, Esq. & Sean M. Walsh, Esq.

Columbia Center, 10th Floor 101 W. Big Beaver Road

Troy, MI 48084

Crowell & Moring, LLP Mark D. Plevin

Joseph L. Meadows 1001 Pennsylvania Avenue NW

Washington, DC 20004

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Cunningham Dalman, PC Jeffrey K. Helder 321 Settlers Road

P.O. Box 1767 Holland, MI 49423

DaimlerChrysler Corporation Kim R. Kolb, Esq. CIMS 485-13-32

1000 Chrysler Drive Auburn Hills, MI 48326-2757

Dana Corp.

Lisa A. Wurster, Esq. 4500 Dorr Street P.O. Box 1000

Toledo, OH 43615

Danning Gill Diamond & Kollitz, LLP George E. Schulman

2029 Century Park E., 3rd Floor Los Angeles, CA 90067-3005

Davidson Kempner Capital Management LLC Morgan Blackwell

885 Third Avenue, Suite 3300 New York, NY 10022

Dayton Bag & Burlap Co Jeff Rutter

322 Davis Ave Dayton OH 45403-2910

Delphi Sean P. Corcoran

22954 Network Place Chicago, IL 60673-1229

Dennis C. Roberts PLLC Dennis C. Roberts

13900 N Portland, Suite 100 P.O. Box 54978

Oklahoma City, OK 73154

Dennis Reis, LLC

Dennis P. Reis 7000 N. Green Bay Avenue

Milwaukee, WI 53209

Dickinson Wright, PLLC James A. Plemmons, Esq.

Dawn R. Copley, Esq. 500 Woodward Avenue, Suite 4000

Detroit, MI 48226

Dickinson Wright, PLLC Michael C. Hammer

301 E. Liberty Street, Suite 500 Ann Arbor, MI 48104-2266

Dold Spath McKelvie & DeLuca, PC Charles McKelvie, Rita Baird,

Kellie Schone and Jayson Macyda 5445 Corporate Drive, Suite 170

Troy, MI 48098-2683

Dow Chemical Co David Brasseur

23030 Dow Center Midland MI 48674-0001

Duane Morris, LLP Brian E. Bisignani, Esq.

305 N. Front Street P.O. Box 1003

Harrisburg, PA 17108-1003

Dupont Bruce Tobiansky Barley Mill Plaza

Building 26, P.O. Box 80026 Wilmington, DE 19880-0026

Dupont Susan F. Herr

DuPont Legal D 7156 1007 N. Market Street

Wilmington, DE 19898

Dworken & Bernstein Co., LPA Howard S. Rabb, Esq.

60 S. Park Place Painesville, OH 44077

Dykema Gossett, PLLC Ronald Rose, Esq. Brendan Best, Esq. Sheryl Toby, Esq.

400 Renaissance Center Detroit, MI 48243

Dykema Gossett, PLLC Peter J. Schmidt, Esq.

10 S. Wacker Drive, Suite 2300 Chicago, IL 60606

Eastman & Smith, Ltd. David W. Nunn and Matthew D. Harper

One SeaGate, 24th Floor P.O. Box 10032

Toledo, OH 43604

Elias Meginnes Riffle & Seghetti, PC Brian J. Meginnes

Janaki Nair 416 Main Street, Suite 1400

Peoria, IL 61602

Ellwood Group, Inc. Susan A. Apel, Esq.

Box 790 790 Commercial Avenue Ellwood City, PA 16117

Enerflex Solutions LLC Todd McCallum

1515 Equity Dr 200 Troy MI 48084-8084

ER Wagner Manufacturing Gary Torke

4611 North 32nd St Milwaukee WI 53209-6023

Erman Teicher Miller Zucker & Freedman, PC Earle I. Erman, Esq.

David H. Freedman, Esq. 400 Galleria Officentre, Suite 444

Southfield, MI 48034

Erman Teicher Miller Zucker & Freedman, PC Julie Teicher, Esq.

Dianna Ruhlandt, Esq. 400 Galleria Officentre, Suite 444

Southfield, MI 48034

Exxon Chemicals Paul Hanson

13501 Katy Fwy Houston TX 77079-1305

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Fisher Automotive Systems Fisher America Inc William Stiefel 1084 Doris Rd

Auburn Hills MI 48326-2613

Foley & Lardner, LLP Judy A. O'Neill, Esq.

500 Woodward Avenue, Suite 2700 Detroit, MI 48226-3489

Ford Motor Company Daniella Saltz, Esq.

Office of the General Counsel 1 American Road, Suite 323WHQ

Dearborn, MI 48126

Freudenberg Nok Inc. 47690 E. Anchor Ct. Plymouth, MI 48170

Ga Dept Of Revenue PO Box 105499

Atlanta GA 30348-5499

Garan Lucow Miller, PC Kellie M. Blair, Esq.

1111 W. Long Lake Road, Suite 300 Troy, MI 48098

Garan Lucow Miller, PC Robert Vozza, Esq.

1000 Woodbridge Street Detroit, MI 48207

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Charlotte NC 28289-0691

Ge Capital PO Box 740434

Atlanta GA 30374

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Chicago IL 60680-2585

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Pittsburgh PA 15264-0387

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GE Polymerland Val Venable

9930 Kincey Ave. Huntersville, NC 28078

General Motor Corp. Linda L. Bentley

300 Renaissance Center P.O. Box 300

Detroit, MI 48243

Gold Lange & Majoros PC Elias T. Majoros

24901 Northwestern Highway, Suite 444 Southfield, MI 48075

Handwork & Kerscher, LLP Jeffrey M. Kerscher

900 W South Boundary 8B Perryburg, OH 43551

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Health Alliance Medical Plans Inc Robena Vance

102 E Main St Ste 200 Urbana IL 61801-2744

Heritage Environmental Svcs. Inc. Mr. Ken Price

7901 W. Morris Street Indianapolis, IN 46231

Hewlett Packard Co. Ann Marie Kennelly

3000 Hanover Street MS 1050 Palo Alto, CA 94304

Hewlett Packard Co. Ken Higman

2125 E. Katella Avenue Suite 200 & 300

Anaheim, CA 92806

Hicks Casey & Fosler, PC Samuel D. Hicks, Esq.

136 N. Fairground Street, Suite 100 Marietta, GA 30060

Highwoods Forsyth Lp co Highwoods Properties Llc

Attn Lease Administration 2120 West End Avenue, Suite 100

Nashville, TN 37203-5223

Hnk Michigan Properties co Rudolph libbe Properties

7255 Crossleigh Court Ste 108 Toledo OH 43617

Honigman Miller Schwartz & Cohn, LLP Robert Weiss and Peter Bolton 2290 First National Building

Detroit, MI 48226

Hunton & Williams, LLP John D. Burns

421 Fayetteville St. Mall, Suite 1400 P.O. Box 109

Raleigh, NC 27601

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322 N. Old Woodward Avenue Birmingham, MI 48009

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Indiana Department Of Revenue 100 N Senate Ave

Indianapolis IN 46204-2253

Indiana Dept Of Revenue PO Box 7218

Indianapolis IN 46207-7218

Indiana Steel & Wire Co. Michael L. Cioffi

1 E 4th Street Cincinnati, OH 45202

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P.O. Box 4660 Montgomery AL 36103-4660

Industrial Leasing Company

PO Box 1803 Grand Rapids MI 49501

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Durham NC 27702-1807

Inmet Division of Multimatic 35 West Milmot St

Richmond Hill ON L4B 1L7 Canada

InterChez Logistics Systems, Inc. Mark Chesnes

3924 Clock Pointe Trail, Suite 101 P.O. Box 2115

Stow, OH 44224

Internal Revenue Service SBSE Insolvency Unit Box 330500 Stop 15

Detroit MI 48232

International Union UAW Niraj R. Ganatra

8000 E Jefferson Avenue Detroit, MI 48214

Intertex World Resources Trintex Corp Bill Weeks

500 Wedowee St Bowdon GA 30108-1541

Invista 601 S. LaSalle

Suite 310 Chicago, IL 60605

ISP Elastomer Tim Gorman PO Box 4346

Houston TX 77210

Jacob & Weingarten PC Robert K. Siegel, Esq.

2301 W. Big Beaver Rd., Suite 777 Troy, MI 48084

Jaffe Raitt Hauer & Weiss, PC Louis P. Rochkind

27777 Franklin Road, Suite 2500 Southfield, MI 48034-8214

James R. Temple 108 W. Scott Street

Grand Ledge, MI 48837

Janesville Products Laura Kelly

2700 Patterson Ave Grand Rapids MI 49546

Jenner & Block, LLP Paul V. Possinger Peter A. Siddiqui One IBM Plaza

Chicago, IL 60611

Keith Milligan 3745 C Us Hwy 80 W

Phenix AL 36870

Kelley Drye & Warren, LLP James S. Carr, Esq. Denver G. Edwards 101 Park Avenue

New York, NY 10178

Kemp, Klein, Umphrey, Endelman & May, PC Robert N. Bassel, Esq.

201 W. Big Beaver Road, Suite 600 Troy, MI 48084-4136

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Frankfort KY 40620-0003

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Detroit, MI 48226

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200 E Randolph Dr Chicago IL 60601

Kirkland & Ellis LLP Richard Cieri & Lisa Laukitis

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New York NY 10022-4611

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Southfield, MI 48075

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Lake Erie Products Lilia Roman

321 Foster Ave Wood Dale IL 60191

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309 Davidson Building P.O. Box 835

Bay City, MI 48708

Latham & Watkins, LLP David Heller

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233 S. Wacker Drive Chicago, IL 60606

Law Debenture Trust Company of New York Patrick Healy & Daniel Fisher 767 Third Avenue, 31st Floor

New York, NY 10017

Lear Corp. Janis N. Acosta, Esq. World Headquarters

21557 Telegraph Road Southfield, MI 48034

Leatherwood Walker Todd & Mann, PC Seann Gray Tzouvelekas

300 E. McBee Avenue, Suite 500 P.O. Box 87

Greenville, SC 29601

Levine Fricke Inc 1900 Powell St 12th Fl

Emeryville CA 94608-1827

Linebarger Goggan Blair & Sampson LLP John P. Dillman

1301 Travis Street, Suite 300 Houston, TX 77002

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2323 Bryan Street, Suite 1600 Dallas, TX 75201

Litespeed Partners

Timothy Chen 237 Park Avenue, Suite 900

New York, NY 10017

Lowenstein Sandler, PC Vincent A. D’Agostino, Esq.

65 Livingston Avenue Roseland, NJ 07068

Macomb Intermediate School 44001 Garfield Rd

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Manpower C Garland Waller

30800 Northwestern Hwy Farmington Hills MI 48334

Mayo Crowe, LLC David S. Hoopes

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Hartford, CT 06103-3426

McDermott Will & Emery, LLP Lewis Rosenbloom,

David Christian II & Jason DeJonker 227 W. Monroe Street

Chicago, IL 60606-5096

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100 E. Wisconsin Avenue Suite 3300

Milwaukee, WI 53202-4108

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Miller Canfield Paddock & Stone, PLC Jose J. Bartolomei, Esq,

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150 West Jefferson, Suite 2500 Detroit, MI 48226

Miller Cohen Bruce A. Miller

600 W. Lafayette Boulevard, 4th Floor Detroit, MI 48226

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Miller Johnson Thomas P. Sarb

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P.O. Box 306 Grand Rapids, MI 49501-0306

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10 Light Street Baltimore, MD 21202-1487

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Ministry Of Finance Corp Tax Branch 33 King St West PO Box 620

Oshawa ON L1H 8E9 Canada

Missouri Dept Of Revenue 15663507

PO Box 999 Jefferson City MO 65108-0999

Missouri Department of Revenue Steven A. Ginther

301 W High Street, Room 670 P.O. Box 475

Jefferson City, MO 65101

Morgan Lewis & Bockius Grace E. Speights, Esq.

1111 Pennsylvania Avenue, NW Washington DC 20004

Morris Garlove Waterman & Johnson, PLLC Richard M. Rubenstein One Riverfront Plaza 401 W. Main Street

Louisville, KY 40202-2959

Municipalite Du Village De Lacolle

1 Rue De Leglise Sud Lacolle QC J0J 1J0

Canada

Municipality Of Port Hope PO Box 117

Port Hope ON L1A 3V9 Canada

Munsch Hardt Kopf & Harr, PC Randall A. Rios

Bank of America Center 700 Louisiana, 46th Floor

Houston, TX 77002

Myers, Nelson Dillon & Shierk, PLLC James R. Bruinsma, Esq.

125 Ottawa Avenue, N.W., Suite 270 Grand Rapids, MI 49503-2868

NICCA USA Inc. Karen Schneider

1044 S. Nelson Drive Fountain Inn, SC 29644

Niraj R. Ganatra Associate General Counsel International Union UAW 8000 E. Jefferson Avenue

Detroit, MI 48214

North Loop Partners Ltd co Beer Wells Real Estate

PO Box 3449 Longview TX 75606

Nutter, McClennen & Fish, LLP Peter Nils Baylor, Esq. 155 Seaport Boulevard

Boston, MA 02210-2604

O Reilly Rancilio PC Ralph Colasuonno, Esq.

Craig S. Schoenherr Sr., Esq. 12900 Hall Rd., Suite 350

Sterling Heights, MI 48313

Oakland County Corporation Counsel Donald F. Slavin, Esq.

1200 N. Telegraph Road Pontiac, MI 48341

Office of Finance of Los Angeles Bankruptcy Auditor

3700 Wilshire, Suite 310 Los Angeles, CA 90010

Office of the US Attorney Julia Pidgeon

Assistant US Attorney 211 W. Fort Street, Suite 2001

Detroit, MI 48226

Oklahoma County Treasurer Gretchen Crawford

Assistant District Attorney 320 Robert S. Kerr, Rm. 307 Oklahoma City, OK 73102

Oneida County SCU County Office Building

800 Park Avenue, 4th Floor Utica, NY 13501

Orlando Corporation 6205 Airport Rd

Mississauga ON L4V 1E3 Canada

Osram Sylvania Inc. Joseph Delehant, Esq.

100 Endicott Street Danvers, MA 01923

Otterbourg Steindler Houston & Rosen, PC Steven B. Soll, Esq.

230 Park Avenue New York, NY 10169-0075

Paul Weiss Rifkind Whaarton And Garrison LLP

Stephen J. Shimshak, Esq. Netanella T. Zahavi, Esq. 1285 Avenue of Americas

New York, NY 10019

Pear Sperling Eggan & Daniels, PC Kevin N. Summers

1349 S. Huron Street, Suite 1 Ypsilanti, MI 48197

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Pension Benefit Guaranty Corporation Sara Eagle Gail Perry

Office of the Chief Counsel 1200 K Street NW

Washington, DC 20005-4026

Pepe & Hazard, LLP Charles J. Filardi, Jr.

30 Jelliff Lane Southport, CT 06890-1436

Pepper Hamilton, LLP Francis J. Lawall Esq.

Bonnie MacDougal Kistler, Esq. 3000 Two Logan Square

18th & Arch Streets Philadelphia, PA 19103-2799

Pepper Hamilton, LLP J. Gregg Miller and Linda J. Casey

3000 Two Logan Square 18th & Arch Street

Philadelphia, PA 19103-2799

Pepper Hamilton, LLP Kenneth H. Zucker 400 Berwyn Park 899 Cassatt Road

Berwyn, PA 19312-1183

Phh Canada Inc Postal Station A PO Box 19034

Toronto ON M5W 2X8 Canada

Phoenix Contracting Company 26950 23mile Rd

Chesterfield MI 48062

Pillsbury, Winthrop Shaw Pittman LLP

William B. Freeman, Esq. 725 S. Figueroa Street, Suite 2800

Los Angeles, CA 90017-5406

Pillsbury Winthrop Shaw Pittman, LLP Rick Antonoff, Esq. Lara Sheikh, Esq. Josh J. May, Esq. 1540 Broadway

New York, NY 10036-4039

Pillsbury Winthrop Shaw Pittman, LLP Patrick J. Potter, Esq. 2300 N Street, NW

Washington, DC 20037-1128

Pillsbury Winthrop Shaw Pittman, LLP Craig A. Barbarosh

650 Town Center Drive, 7th Floor Costa Mesa, CA 92626-7122

Pine River Plastics Inc Barb Krzywiecki

1111 Fred W Moore Hwy St. Clair MI 48079-4967

Pitts Hay & Hugenschmidt PA Robert P. Pitts, Esq.

137 Baltimore Avenue Asheville, NC 28801

Plastech

Kelvin W. Scott, Esq. 835 Mason Avenue, Suite 100

Dearborn, MI 48124

Plunkett & Cooney, PC Douglas C. Bernstein

38505 Woodward Avenue, Suite 2000 Bloomfield Hills, MI 48304

PolyOne Corp. Woody Ban

33587 Walker Road Avon Lake, OH 44012

Prestige Property Tax Special 1025 King St East

Cambridge ON N3H 3P5 Canada

Primeshares Sid J. Garabato

60 Madison Avenue, 2nd Floor New York, NY 10011-1600

Princeton Properties 678 Princeton Blvd Lowell MA 01851

Progressive Moulded Products Dan Thiffault 9024 Keele St

Concord ON L4K 2N2 Canada

Qrs 14 Paying Agent Church St Station

PO Box 6529 New York NY 10249

Qrs 14 Paying Agent Inc 50 Rockefeller Lobby 2

New York NY 10020-1605

Quadrangle Group LLC Patrick Bartels

Andrew Herenstein 375 Park Avenue, 14th Floor

New York, NY 10152

Railroad Drive Lp 100 Vesper Executive Pk

Tyngsboro MA 01879-2710

Ravich Meyer Krkman McGrath & Nauman PA Michael F. McGrath, Esq.

4545 IDS Center 80 S. 8th Street

Minneapolis MN 44502

Receiver General For Canada Canada Customs & Rev Agency Technology Ctr

875 Heron Rd Ottawa ON K1A 1B1

Canada

Receiver General For Canada Industry Canada Als Financial

Postal Station D Box 2330 Ottawa ON K1P 6K1

Canada

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Receiver General For Canada 11 Station St

Belleville ON K8N 2S3 Canada

Receiver General for Canada 700 Leigh Capreol

Dorval QC H4Y 1G7 Canada

Revenue Canada Ottawa Technology Centre

875 Heron Rd Ottawa ON K1A 9Z9

Canada

Revenue Canada 275 Pope Rd Ste 102

Summerside PE C1N 5Z7 Canada

Rex D. Rainach A Professional Law Corporation

3622 Government Street Baton Rouge, LA 70806-5720

Rhoades McKee

Dan E. Bylenga, Jr., Esq. 161 Ottawa NW, Sutie 600

600 Waters Building Ottawa Rapids, MI 49503

Ricoh Canada Inc 5520 Explorer Dr Ste 300 Mississauga ON L4W 5L1

Canada

Riverfront Plastic Products Inc George Tabry

780 Hillsdale St Wyandotte MI 48192-7120

Ronald A Leggett Collector Of Revenue

410 City Hall St Louis MO 63103

Receivable Management Services Phyllis A. Hayes

9690 Deereco Road, Suite 200 P.O. Box 5126

Timonium, MD 21093

SC DHEC Evander Whitehead, Esq.

1362 McMilliam Avenue, Suite 400 Charleston, SC 29405

Securities and Exchange Commission Angela Dodd, Esq.

175 W. Jackson, Suite 900 Chicago, IL 60604

Securities and Exchange Commission Midwest Regional Office

175 W Jackson Blvd Ste 90 Chicago IL 60604

Select Industries Corp Christine Brown 240 Detrick St

Dayton OH 45404-1699

Seyburn Kahn Ginn Bess & Serlin, PC Leslie Stein, Esq.

2000 Town Center, Suite 1500 Southfield, MI 48075-1195

Shapero & Green, LLC Brian Green

Signature Square II, Suite 220 25101 Chagrin Boulevard

Clevland, OH 44122

Sheehan Phinney Bass & Green, PA Steven E. Boyce, Esq.

1000 Elm Street P.O. Box 3701

Manchester, NH 03101

Shumaker Loop & Kendrick, LLP David H. Conaway 128 S. Tryon Street

Suite 1800 Charlotte, NC 28202

Sidley Austin Brown & Wood, LLP Bojan Guzina Brian J. Lohan

Bank One Plaza 10 South Dearborn Chicago, IL 60603

Sills, Cummis, Epstein & Gross, PC Andrew H. Sherman & Boris I. Mankovetskly

One Riverfront Plaza Newark, NJ 07102-5400

Simpson Thacher & Bartlett LLP Peter Pantaleo Erin Casey & Alice Eaton

425 Lexington Ave New York NY 10017-3954

Skadden Arps Slate Meagher & Flom LLP Gregg M. Galardi, Esq.

One Rodney Square P.O. Box 636

Wilmington, DE 19801

South Carolina Dept Of Revenue Sales & Use Tax Division

PO Box 125 Columbia SC 29202-0101

Southco Lorraine Zinar

210 N Brinton Lake Rd Concordville PA 19331-9331

Spengler Nathanson PLL Michael W. Bragg, Esq.

608 Madison Avenue, Suite 1000 Toledo, OH 43604-1169

Standard Federal Bank Daniel Watson

2600 West Big Beaver Rd Troy MI 48084

Stark County Treasurer Gary D. Geigler

200 W. Tusc Canton, OH 44702

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Stark Reagan PC Joseph A. Ahem

1111 W. Long Lake Road, Suite 202 Troy, MI 48007

State Of Alabama Department Of Revenue Montgomery AL 36132

State Of Michigan Alana Timmons Enviromental Ass

PO Box 30457 Lansing MI 48909-7957

State of Michigan Matthew Rick, Asst. Attorney General

P.O. Box 30754 Lansing, MI 48909

State Of Michigan Department Of Environmental

Cashiers Office wb Sinv PO Box 30657 Lansing MI 48909-8157

State Of Michigan Dept Of Commerce & Nat Res

PO Box 30004 Lansing MI 48909

State Of Michigan Dept Of Treasury

6900 Granger Rd Ste 204 Independence OH 44131

State Of Michigan Deq Office Of Financial Mgmt

Revenue Control Unit Lansing MI 48909-8157

State Of Michigan Environmental Assistance Divis Mich Dept Of Environmental Qu

Lansing MI 48909-7957

State of Michigan Michigan Unemployment Insurance Agency

3024 W. Grand River Tax Office, Suite 11 500

Detroit, MI 48202

State Of Michigan Mi Dept Of Treasury

Dept 77889 Detroit MI 48277-0889

State Of Michigan

Michigan Dept Of Environmental Quality PO Box 30657

Lansing MI 48909-8157

State Of Michigan 11th Circuit Court

PO Box 733 Munising MI 49862

State Of Michigan Michigan Dept Of Treasury Collection Div Treasury

Bldg PO Box 30199

Lansing MI 48909

State Of Michigan State Of Michigan Mc

Dept 77833 Detroit MI 48277-0833

State Of Michigan 27331 River Pk Dr Inkster MI 48141

State Of Michigan 29733 Gratiot

Roseville Ave MI 48066

State of Michigan 430 W Allegan St

Lansing MI 48918-0001

State Of Michigan State Secondary Complex

7150 Harris Dr PO Box 30015 Lansing MI 48909

State Of Michigan 455 N Main St PO Box 577

Adrian MI 48221

State Of Michigan 72nd District Court 201 Mcmorran Blvd

Port Huron MI 48060

Stephen E Spence US Trustee

211 W Fort St Ste 700 Detroit MI 48226

Steven A. Siman, P.C. Steven A. Siman

3250 W. Big Beaver Road, Suite 344 Troy, MI 48084-2902

Stevens & Lee, P.C.

Leonard P. Goldberger, Esq. John C. Kilgannon, Esq.

1818 Market Street, 29th Floor Philadelphia, PA 19103

Stradley Ronon Stevens & Young, LLP Paul Patterson, Esq., Mark Dorval, Esq.

and Joel Trotter, Esq. 2600 One Commerce Sq.

Philadelphia, PA 19103-7098

Summit Property Management, Inc. 24901 Northwestern Hwy, Suite 302

Southfield, MI 48075

Tate Boulevard I Llc First Plaza

1985 Blvd Se PO Box 2228

Hickory NC 28602

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Tax Administrator One Capitol Hill

Providence RI 02908-5811

Tax Collector County Of Fresno

PO Box 1192 Fresno CA 937151192

Tcs Realty Ltd 21 Albert St

Trenton ON K8V 5R1 Canada

Teknor Financial Corporation Bruce B Galletly PO Box 538308

Atlanta GA 30353

Teleflex, Inc. Jim Leyden

155 S. Limerick Road Limerick, PA 19468

Tennessee Department of Revenue TN Attorney Generals Office

Cordell Hall 425 5th Avenue N.

Nashville, TN 37247

Textron, Inc. 40 Westminister Street Providence, RI 02903

TG North America Raymond Soucie

1400 Stephenson Hwy Troy MI 48083

The Bank of New York Gary S. Bush

Corporate Trust Default Group 101 Barclay Street, 8th Floor W

New York, NY 10286

The Corporation Of The Town Of Ingersoll

130 Oxford St 2nd Fl Ingersoll ON N5C W2V5

Canada

The Goodyear Tire & Rubber Co. Steven C. Bordenkircher, Esq.

1144 E. Market Street Akron, OH 44316-0001

The Pellegrino Law Firm, P.C. Stephen R. Bellis, Esq. 475 Whitney Avenue

New Haven, CT 06511

The Port Authority of New York and New Jersey Margaret Taylor Finucane

Office of Milton H. Pachter 225 Park Avenue S, 13th Floor

New York, NY 10003

The Town Of Pageland 126 North Pearl St

PO Box 67 Pageland SC 29728

Thomas & Belts Corp. Michael F. Geiger, Esq.

8155 TB Boulevard Memphis, TN 38125

Tom Heck Truck Service 1306 E. Triumph Drive

Urbana, IL 61802

Town Of Farmington 356 Main St

Farmington NH 03835

Town Of Farmville Farmville Downtown Partnership

115 West Church St Farmville NC 27828-1621

Town Of Gananoque 30 King St East

PO Box 100 Gananoque ON K7G 2T6

Canada

Town Of Lincoln Finance Office 100 Old River Rd

PO Box 100 Lincoln RI 02865

Town Of Old Fort PO Box 520

Old Fort NC 28762

Town Of Pageland PO Box 67

Pageland SC 29728

Town Of Troy 315 North Main St

Troy NC 27371

Tr Associates Fsia Inc

200 E Big Beaver Troy MI 48083

Treasurer City of Detroit P.O. Box 33525

Detroit, MI 48232

Treasurer City of Westland Steven J. Smith, Esq.

P.O. Box 850040 Westland, MI 48185

Treasurer of State Joseph T. Deters, Esq.

P.O. Box 16561 Columbus, OH 43266-0061

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Tyco Capital Inc 40 Bay St

PO Box 4094 Station A Toronto ON M5W 3T1

Canada

UBS Investment Bank Rick Feinstein

677 Washington Boulevard Stamford, CT 06901

Unifi Inc 7201 W Friendly Ave

Greensboro NC 27410-6237

Uniform Color Co. Randy Lueth, Esq.

12003 Toepher Road Warren, MI 48009

Unique Fabricating Inc Tom Tekieke

800 Standard Pkwy Auburn Hills MI 48326-1415

United Rentals Of Canada Inc 36 Centennial Rd

Kitchener ON N2B 3G1 Canada

United States Attorney for the Eastern District of Michigan

Attn Civil Division 211 W Fort St Ste 2001

Detroit MI 48226

United Steelworkers

David R. Jury 5 Gateway Center, Room 807

Pittsburgh, PA 15222

Unum Life Insurance Heather Sullivan 2211 Congress St

Portaland ME 04122-0002

Valeo Inc Jerry Dittrich

3000 University Dr Auburn Hills MI 48326-2356

Valiant Tool & Mold Inc General Fax

6775 Hawthorne Dr Windsor ON N8T 3B8

Canada

Vari Form Inc Terry Nardone

12341 E 9 Mile Rd Warren MI 48089

Vericorr Packaging fka CorrFlex Packaging Adriana Avila

251 Industrial Dr Evart MI 49631-8517

Vespera Lowell Llc co Blue Point Capital Bpv Lowell Llcet

10 Livingston Pl 2nd Fl Greenwich, CT 06830

Viacom, Inc. JoAnn Haller, Esq. 11 Stanwix Street

Pittsburgh, PA 15222

Village Of Holmesville 205 Millersburg Rd

PO Box 113 Holmesville OH 44633

Village Of Rantoul 333 S Tanner

Rantoul IL 61866

Ville De Farnham 477 Hotel De Ville

Farnham QC J2N 2H3 Canada

Visteon Climate Control One Village Center Dr

Ste PO RFQ Office Van Buren Township MI 48111

Von Briesen & Roper SC Randall Crocker and Rebecca Simoni 411 E. Wisconsin Avenue, Suite 700

P.O. Box 3262 Milwaukee, WI 53202

Voridian Canada Company Dept 4

PO Box 11634 Montreal QC H3C 5Y9

Canada

Vorys Sater Seymour and Pease, LLP Robert J. Sidman

52 East Gay Street P.O. Box 1008

Columbus, OH 43216-1008

W9 Lws Real Estate Limited co Lincoln Harris Llc

10101 Claude Freeman Dr Ste 200 N Charlotte NC 28262-2337

Wachtell Lipton Rosen & Katz Hal Novikoff 51 W 52nd St

New York NY 10019

Waller Lansden Dortch & Davis, PLLC Michael R. Paslay, Esq.

511 Union Street, Suite 2100 Nashville, TN 37219

Warner Norcross & Judd, LLP Michael G. Cruse

2000 Town Center, Suite 2700 Southfield, MI 48075

Warner Stevens LLP Michael D. Warner, Esq.

1700 City Center Tower II 301 Commerce Street

Fort Worth, TX 76102

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Wellington Green LLC 31100 Telegraph Rd Ste 200 Bingham Farms MI 48025

Wickes Manufacturing Co. c/o Jay B. Knoll of C&A

Global Headquarters 250 Stephenson Highway

Troy, MI 48303

Willkie Farr & Gallagher, LLP Alan Lipkin Roger Spigel

787 Seventh Avenue New York, NY 10019

Wilmer, Cutler, Pickering, Hale and Dorr, LLP Andrew N. Goldman, Esq.

399 Park Avenue New York, NY 10022

WL Ross & Co. Oscar Iglesias

600 Lexington Avenue 19th Floor

New York, NY 10011

Womble Carlyle Sandridge & Rice, PLLC Rory D. Whelehan, Esq.

104 S. Main Street, Suite 700 P.O. Box 10208

Greenville, SC 29601

Young & Susser, PC Steven Susser

26200 American Drive, Suite 305 Southfield, MI 48034

Zeichner Ellman & Krause, LLP Peter Janovsky & Stuart Krause

575 Lexington Avenue New York, NY 10022

Butzel Long Paula A. Hall, Esq.

150 W. Jefferson Ave., Ste. 100 Detroit, MI 48226

_/s/ Rhonda Odden___________________ Rhonda Odden

ERMAN, TEICHER, MILLER, ZUCKER & FREEDMAN, P.C. 400 Galleria Officentre, Ste. 444 Southfield, MI 48034 (248) 827-4100

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