UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

In re:

Chapter 11

COLLINS & AIKMAN CORPORATION, et al. 1 Debtors.

Case No. 05-55927 (Jointly Administered) Honorable Steven W. Rhodes /

CERTIFICATE OF SERVICE

The undersigned herein certifies that a copy of the Certification of No Objection Regarding Fifth Interim Application of Akin Gump Strauss Hauer & Feld LLP, Co-Counsel for the Official Committee of Unsecured Creditors of Collins & Aikman Corporation, et al., for Interim Allowance of Compensation and for the Reimbursement of Expenses for Services

The Debtors in the above-captioned jointly administered cases include: Collins & Aikman Corporation; Amco Convertible Fabrics, Inc.; Becker Group, LLC (d/b/a Collins & Aikman Premier Mold); Brut Plastics, Inc.; Collins & Aikman (Gibraltar) Limited; Collins & Aikman Accessory Mats, Inc. (f/k/a the Akro Corporation); Collins & Aikman Asset Services, Inc.; Collins & Aikman Automotive (Argentina), Inc. (f/k/a Textron Automotive (Argentina), Inc.); Collins & Aikman Automotive (Asia), Inc. (f/k/a Textron Automotive (Asia), Inc.); Collins & Aikman Automotive Exteriors, Inc. (f/k/a Textron Automotive Exteriors, Inc.); Collins & Aikman Automotive Interiors, Inc. (f/k/a Textron Automotive Interiors, Inc.); Collins & Aikman Automotive International, Inc.; Collins & Aikman Automotive International Services, Inc. (f/k/a Textron Automotive International Services, Inc.); Collins & Aikman Automotive Mats, LLC; Collins & Aikman Automotive Overseas Investment, Inc. (f/k/a Textron Automotive Overseas Investment, Inc.); Collins & Aikman Automotive Services, LLC; Collins & Aikman Canada Domestic Holding Company; Collins & Aikman Carpet & Acoustics (MI), Inc.; Collins & Aikman Carpet & Acoustics (TN), Inc.; Collins & Aikman Development Company; Collins & Aikman Europe, Inc.; Collins & Aikman Fabrics, Inc. (d/b/a Joan Automotive Industries, Inc.); Collins & Aikman Intellimold, Inc. (d/b/a M&C Advanced Processes, Inc.); Collins & Aikman Interiors, Inc.; Collins & Aikman International Corporation; Collins & Aikman Plastics, Inc.; Collins & Aikman Products Co.; Collins & Aikman Properties, Inc.; Comet Acoustics, Inc.; CW Management Corporation; Dura Convertible Systems, Inc.; Gamble Development Company; JPS Automotive, Inc. (d/b/a PACJ, Inc.); New Baltimore Holdings, LLC; Owosso Thermal Forming, LLC; Southwest Laminates, Inc. (d/b/a Southwest Fabric Laminators Inc.); Wickes Asset Management, Inc.; Wickes Manufacturing Company.

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Rendered During the Period From September 1, 2006 Through December 31, 2006 and Certificate of Service were served via First Class mail upon:

Richard Cieri Lisa Laukitis Kirkland & Ellis LLP Citigroup Center 153 E 53rd St New York NY 10022-4611 Peter Pantaleo Simpson Thacher & Bartlett LLP 425 Lexington Ave New York NY 10017-3954 Joseph M Fischer Carson Fischer PLC 4111 West Andover Road West Second Floor Bloomfield Hills, MI 48302 Kristen Schweninger Collins & Aikman 26533 Evergreen Travelers Tower II Southfield, MI 48076

Harold Novikoff Wachtell Lipton Rosen & Katz 51 W 52nd St New York NY 10019

Stephen E Spence US Trustee 211 W Fort St Ste 700 Detroit MI 48226 Ray Schrock Kirkland & Ellis LLP 200 E Randolph Dr Chicago IL 60601

on the 28th day of March, 2007.

By:

/s/ Thomas B. Radom BUTZEL LONG Thomas B. Radom (P24631) Stoneridge West 41000 Woodward Avenue Bloomfield Hills, MI 48304 Telephone: (248) 258-1413 Facsimile: (248) 258-1439 Email: radom@butzel.com

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AKIN GUMP STRAUSS HAUER & FELD LLP Michael S. Stamer, Esquire Abid Qureshi, Esquire Philip C. Dublin, Esquire Alexis Freeman, Esquire 590 Madison Avenue New York, NY 10022-2524 Telephone: (212) 872-1000 Facsimile: (212) 872-1002 Counsel for the Official Committee of Unsecured Creditors

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