UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN (SOUTHERN DIVISION) ) ) ) ) ) ) )

In re: COLLINS & AIKMAN CORPORATION, et al., Debtors.

Chapter 11 Case No. 05-55927 (SWR) Jointly Administered

BUCKEYE POLYMERS, INC.S OBJECTION TO THE COLLINS & AIKMAN LITIGATION TRUSTS SEVENTY-FIRST OMNIBUS OBJECTION TO CLAIMS (INSUFFICIENT BOOKS AND RECORDS) Buckeye Polymers, Inc., by its counsel, hereby states its objection to the Collins & Aikman Litigation Trusts Seventy-First Omnibus Objection to Claims (Insufficient Books and Records) as follows: 1. 2. 3. 4. 5. 6. Admitted. Admitted. Admitted. Admitted. Admitted. Buckeye Polymers, Inc. can neither admit nor deny that the Debtors and the

Trust are in the process of reviewing and evaluating claims, being without sufficient personal knowledge to form a belief as to same and therefore leave movants to their proofs. Buckeye Polymers further states that regardless of what the books and records of the Debtors state, Buckeye Polymers has filed a timely Proof of Claim with full documentation. The objection provides no evidentiary basis for disallowance of the claim. Bankruptcy Rule 3003(c)(4) states: A proof of claim or interest executed and filed in accordance with this subdivision shall supersede any scheduling of that claim or interest pursuant to Section 521(1) of the Bankruptcy

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Code. Under Rule 3001(f) of the Bankruptcy Rules, [a] Proof of Claim executed and filed in accordance with these rules shall constitute prima facie evidence of the validity of the amount of the claim. Therefore, the Debtors have the burden of producing evidence rebutting the prima facie validity of the claim of Buckeye Polymers. Buckeye Polymers denies the allegation that it is a defendant in a presently pending preference action. Even if it were, the claim should not be disallowed pending the resolution of the preference lawsuit. 7. 8. Admitted. Admitted.

WHEREFORE, Buckeye Polymers, Inc. respectfully requests that this Court (i) overrule the objection to the extent the objection relates to Buckeye Polymers claim, and (ii) grant all other just and proper relief. ERMAN TEICHER MILLER ZUCKER & FREEDMAN, P.C. /s/ David M. Miller David M. Miller (P36601) Attorneys for Buckeye Polymers, Inc. 400 Galleria Officentre, Suite 444 Southfield Michigan 48034 Telephone: 248-827-4100 dmiller@ermanteicher.com Dated: August 28, 2008
F:\CHAP11\Collins & Aikman\Buckeye Polymers\Buckeye's Objection to C&A Litigation Trust's 71st Omnibus Obj to Claims 8-28-08.doc

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN (SOUTHERN DIVISION) ) ) ) ) ) ) )

In re: COLLINS & AIKMAN CORPORATION, et al., Debtors.

Chapter 11 Case No. 05-55927 (SWR) Jointly Administered

CERTIFICATE OF SERVICE I hereby certify that on August 28, 2008 I electronically filed Buckeye Polymers, Inc.s Objection to the Collins & Aikman Litigation Trusts Seventy-First Omnibus Objection to Claims (Insufficient Books and Records) with the Clerk of the Court using the ECF system which will send notification of such filing to ECF participants in this matter.

/s/ David M. Miller David M. Miller (P36601) Attorneys for Buckeye Polymers, Inc. 400 Galleria Officentre, Suite 444 Southfield Michigan 48034 Telephone: 248-827-4100 dmiller@ermanteicher.com