K&E 11018948.

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

NOTICE OF FILING OF AMENDED ENGAGEMENT LETTER TO EXPAND
RETENTION OF HILCO APPRAISAL SERVICES, LLC
PLEASE TAKE NOTICE that on February 17, 2006, this Court entered an order
authorizing the above-captioned debtors (collectively, the Debtors) to expand the scope of
their retention of Hilco Appraisal Services, LLC (Hilco) nunc pro tunc to January 11, 2006
[Docket No. 2215] (the Hilco Order).
PLEASE TAKE FURTHER NOTICE that, pursuant to the Hilco Order, to the
extent the Debtors require additional personal property appraisal services from Hilco, the

1 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. 05-
55991; 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. 05-
55964; 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.
0W[;&#''B
0555927060307000000000007
2
K&E 11018948.1
Debtors must file with this Court and serve on the Core Group
2
an amended engagement letter
describing such services and the rate structure for such services and provide 10 days for parties
to object.
PLEASE TAKE FURTHER NOTICE that attached as Exhibit A to this Notice is
an amended engagement letter for additional services to be rendered by Hilco.
PLEASE TAKE FURTHER NOTICE that, in accordance with the Hilco Order, if
no objection is filed by March 17, 2006, the Debtors will file with the Court a certificate of no
objection and a proposed order approving the amended engagement letter.

2
Capitalized terms used in this paragraph not otherwise defined herein shall have the meanings set forth in the First Amended Notice, Case
Management and Administrative Procedures filed on June 9, 2005 [Docket No. 294].

3
K&E 11018948.1
Dated: March 7, 2006 KIRKLAND & ELLIS LLP

/s/ Ray C. Schrock
Richard M. Cieri (NY RC 6062)
Citigroup Center
153 East 53rd Street
New York, New York 10022
Telephone: (212) 446-4800
Facsimile: (212) 446-4900
-and-

David L. Eaton (IL 3122303)
Ray C. Schrock (IL 6257005)
Marc J. Carmel (IL 6272032)
200 East Randolph Drive
Chicago, Illinois 60601
Telephone: (312) 861-2000
Facsimile: (312) 861-2200
-and-

CARSON FISCHER, P.L.C.

Joseph M. Fischer (P13452)
4111 West Andover Road
West - Second Floor
Bloomfield Hills, Michigan 48302
Telephone: (248) 644-4840
Facsimile: (248) 644-1832

Co-Counsel for the Debtors


CERTIFICATE OF SERVICE
I, Ray C. Schrock, an attorney, certify that on the 7th day of March, 2006, I caused to be served,
by e-mail, facsimile and by overnight delivery, in the manner and to the parties set forth on the
attached service lists, a true and correct copy of the foregoing Notice of Filing of Amended
Engagement Letter to Expand Retention of Hilco Appraisal Services, LLC.


Dated: March 7, 2006
/s/ Ray C. Schrock
Ray C. Schrock
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Leigh Walzer lwalzer@angelogordon.com
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Marc J Carmel mcarmel@kirkland.com
Mark Fischer mark.w.fischer@gm.com
Michael R Paslay mpaslay@wallerlaw.com
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Michigan Department Of treasReg@michigan.gov
In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR) Page 1 of 2
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Peter V Pantaleo ppantaleo@stblaw.com
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Philip Dublin pdublin@akingump.com
Phoenix Contracting Company William Kinley President WDKinley@aol.com
R Aurand raurand@e-bbk.com
R J Sidman rjsidman@vssp.com
Ralph E McDowell rmcdowell@bodmanllp.com
Ray C Schrock rschrock@kirkland.com
Rick Feinstein rick.feinstein@ubs.com
Ricoh Canada Inc legal@ricoh.ca
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Robert Weiss rweiss@honigman.com
Ronald A Leggett Collector Of Revenue leggettr@stlouiscity.com
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The Corporation Of The Town Of Ingersoll elantz@town.ingersoll.on.ca
Thomas Radom radom@butzel.com
Treasurer Of State Joseph T. Deters treasurer@tos.state.oh.us
Tricia Sherick tsherick@honigman.com
Tyco Capital Inc Frank.Chaffiotte@cit.com
United Rentals Of Canada Inc e-rental@ur.com
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In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR) Page 2 of 2
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CREDITOR NAME CREDITOR NOTICE NAME FAX
City Of Albemarle Utilities Department 704-984-9445
City Of Longview Water Utilities 903-237-1004
City Of Stockton Economic Development 209-937-5099
Colbond Inc Don Brown 828-665-5005
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In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR) Page 1 of 1
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Advanced Composites Inc Rob Morgan 1062 S 4th Ave Sidney OH 453658977
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Collins & Aikman Corp Stacy Fox 250 Stephenson Hwy Troy MI 48083
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Hilco Trading Co Inc Andrew J Dahlman & Eric W Kaup 5 Revere Dr Ste 300 Northbrook IL 60062
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In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR) Page 1 of 3
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Case No. 05-55927 (SWR) Page 2 of 3
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In re: Collins & Aikman Corp., et al.
Case No. 05-55927 (SWR) Page 3 of 3
Hilco Appraisal Services, LLC
5 Revere Drive Suite 300 Northbrook, IL 60062 Ph: 847.849.2946 Fax: 847.272.1952 www.hilcoappraisal.com

Delivered Via E-Mail: jboken@krollzolfocooper.com

February 27, 2006

Mr. John Boken
Chief Restructuring Officer
Collins & Aikman Corporation
250 Stephenson Highway
Troy, Michigan 48083

RE: Appraisal of Certain GECC Leased Assets of Collins & Aikman

Dear Mr. Boken,

We are pleased to submit our proposal concerning the valuation of certain GECC leased
machinery and equipment you have requested Hilco Appraisal Services, LLC ("HAS), to
undertake with respect to Collins & Aikman Corporation (the "Company).

For your convenience, we have organized our proposal in the following five (5) sections:

Form of Opinion and Objective
Approach and Scope
Appraisal Definitions
Timing, Fees and Costs
Terms and Conditions

I. FORM OF OPINION AND OBJECTIVE

Our objective is to provide Collins & Aikman Corporation with the following:

Leased Assets to be Appraised:
GE BECKER
GE PHASE 1
GE PHASE II
GE PHASE III
GECC PHASE II PLEDGED

1. An opinion of the Orderly Liquidation Value of the specified GECC leased
machinery & equipment with a prospective effective date at the end of the
lease term.

2. An opinion of the Fair Market Value-Removal of the specified GECC leased
machinery & equipment with a prospective effective date at the end of the
lease term.

3. An opinion of the Fair Market Value In-Place of the specified GECC leased
machinery & equipment with a prospective effective date at the end of the
lease term.

4. An opinion of the installation costs of the machinery and equipment with a
prospective effective date at the end of the lease term.

Mr. John Boken
Collins & Aikman Corporation
February 27, 2006
Page 2 of 5

Hilco Appraisal Services, LLC

5. An opinion of the Fair Market Value-Removal of the specified GECC leased
machinery & equipment with a retrospective effective date at the start of the
lease term.

The values will include an explanation of how the analysis was developed and inherent
assumptions associated with the above mentioned valuation definitons.

II. APPROACH & SCOPE

Hilco will perform the appraisal based upon the asset lists provided by Collins & Aikman
Corporation in the form of Microsoft Excel spread sheets and the information gathered
during Hilcos inspection of the GECC leased assets which took place on December 12, 2005
through January 13 2006.

III. APPRAISAL DEFINITIONS

ORDERLY LIQUIDATION VALUE: An estimated amount, expressed in terms of
currency in U.S. dollars which the subject equipment could typically realize at a
privately negotiated sale, properly advertised and professionally managed, by a
seller obligated to sell over an extended period of time, usually within six to twelve
months, as of the effective date of this appraisal report. Further, the ability of the
asset group to draw sufficient prospective buyers to insure competitive offers is
considered. All assets are to be sold on a piecemeal basis "as is with purchasers
responsible for removal of the assets at their own risk and expense. Any deletions or
additions to the total assets appraised could change the psychological and/or
monetary appeal necessary to gain the values indicated.

FAIR MARKET VALUE - REMOVAL: An estimated amount, expressed in terms of
currency in U.S. dollars, that may be reasonably expected to be realized for property
in an exchange between a willing buyer and a willing seller, with equity to both,
neither being under compulsion to buy or sell, and both parties fully aware of all
relevant facts, as of the effective date of this appraisal report. All assets are to be
sold on a piecemeal basis "as is with purchasers responsible for removal of the
assets at their own risk and expense.

FAIR MARKET VALUE - IN PLACE: An estimated amount, expressed in terms of
currency in U.S. dollars to be realized for property in an exchange between a willing
buyer and a willing seller, with equity to both, neither being under compulsion to buy
or sell, and both parties fully aware of all relevant facts, as of the effective date of
this appraisal report. It is assumed that the assets are being sold to remain in place
and in operation, taking advantage of all leasehold and site improvements designed
to facilitate their operation. This definition does not take into consideration the past,
present or forecasted income generating performance of the assets, however, it is
assumed that all assets that have been specially designed and/or built will continue
to be used for the purpose for which they were originally intended.

Mr. John Boken
Collins & Aikman Corporation
February 27, 2006
Page 3 of 5

Hilco Appraisal Services, LLC

INSTALLATION COST: An estimated amount, expressed in terms of currency in
U.S. dollars, of the installation cost of a machine, as of the effective date of this
appraisal report. Those costs may include shipping, rigging, foundations, utilities,
engineering and other costs associated with the installation of a machine.

Each asset will be clearly identified by manufacturer, model number, serial number, year of
manufacture. Further, HAS will photograph the assets within the facility to create an
accurate pictorial record of the equipment as of the inspection date of the appraisal.

The appraisal will conform to the guidelines established by the Uniform Standards of
Professional Appraisal Practice and the Association of Machinery and Equipment Appraisers.
The appraisal will be subject to Hilcos standard limitations and statement of conditions.

An opinion of value based on the above definitions will be provided for the assets appraised.
A total value will be provided in letterform, with a Statement of Conditions and a signed
Certification of Appraisal.

Copies of the appraisal reports will be delivered to the Company in a Microsoft Excel format.

IV. TIMING, FEES AND COSTS

Acceptance of Proposal 02/28/06

Final Report Delivered 03/14/06

Our fee for the appraisal described above will be $35,000.

The above proposal does not include any fees or expenses for expert witness testimony. If
HAS is required to provide expert witness testimony with respect to our appraisal of the
machinery and equipment, our fee for the expert witness testimony will be:

$300.00 per hour for research and client consultation.
$2,500.00 per day for deposition and court testimony including travel days.
In addition, we will be reimbursed for all normal and customary administrative and
travel expenses.

V. TERMS AND CONDITIONS

The contents of the appraisal and valuations as described hereof are to be considered
confidential and for the use of the client only.

The liability of Hilco, its affiliates, employees, actuaries, agents and brokers, whether arising
in contract, tort (including negligence) or otherwise, in connection with any of the Services
provided to C&A under this Agreement, shall in no event exceed the total amount of the
fees paid to Hilco for those Services, expect to the extent such liability is a result of Hilco's
gross negligence, bad faith or willful misconduct.

Mr. John Boken
Collins & Aikman Corporation
February 27, 2006
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Hilco Appraisal Services, LLC

In no event shall Hilco, its affiliates, employees, actuaries, agents and brokers be liable to
C&A for any incidental, special, punitive, or consequential damages of any kind (including,
without limitation, loss of income, loss of profits or other pecuniary loss) or for any losses or
expenses resulting from any inaccuracy in or omission from any information or data
supplied to Hilco in connection with the Services provided under this Agreement.

Each of Hilco and the Company waive any right to trial by jury in any action or proceeding
to enforce or defend any rights under this agreement and any amendment, instrument,
document, or agreement delivered or which may in the future be delivered in connection
herewith or therewith or arising from any relationship existing in connection with any of the
foregoing, and agrees that any such action or proceeding shall be tried before a court and
not before a jury. This engagement letter shall be governed by the laws of the State of
Michigan.

The Company shall immediately seek approval of this engagement by the bankruptcy court
overseeing its insolvency proceeding.

If the terms and conditions of this proposal are acceptable, please sign in the space
provided below and return the signed engagement letter via facsimile to 847-272-1952, so
that we may begin the appraisal in a timely fashion.

A signed original of the appraisal will be provided to the Company.

I look forward to working with you towards a successful completion of this project. Please
do not hesitate to contact me should you have any additional questions or requirements.

Sincerely,

Andrew J. Dahlman
Senior Vice President
Hilco Appraisal Services, LLC

Accepted and Agreed:
By: Kroll Zolfo Cooper
Signed: ______________________________
Mr. John Boken - Chief Restructuring Officer

Date: ________________

Mr. John Boken
Collins & Aikman Corporation
February 27, 2006
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Hilco Appraisal Services, LLC

Hilco Appraisal Services, LLC
Wiring Instructions


Bank: LaSalle National Bank
135 South LaSalle Street
Chicago, IL 60603
(312) 904-2000

ABA #: 071-000-505

Account #: 5800277641

Account Name: Hilco Appraisal Services, LLC

Reference: Collins & Aikman