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UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION In re: COLLINS & AIKMAN CORPORATION, et al.

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Chapter 11 Case No. 05-55927 Jointly Administered Honorable Steven W. Rhodes

Debtors.

AMENDED VERIFIED STATEMENT OF CLARK HILL PLC PURSUANT TO RULE 2019 OF FEDERAL RULES OF BANKRUPTCY PROCEDURE Clark Hill PLC ("Clark Hill") submits this verified statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure, and states as follows: 1. Clark Hill currently represents the following entities (the "Clients") as

creditors and/or parties-in-interest with respect to the above-captioned bankruptcy cases : Averitt Express, Inc. c/o Amy W. Malone, Esq. Colbert & Winstead 1812 Broadway Nashville, TN 37203 Collins & Aikman Floorcoverings, Inc. Attn: Leonard D. Ferro, CFO 311 Smith Industrial Boulevard Dalton, GA 30721-8661 Dell, Inc. Attn: Sandy Brooks One Dell Way Round Rock, TX 78682 Baltimore Gas & Electric Company Barbara A. Gaughan, Counsel 750 E. Pratt St. 17th Floor Baltimore, Maryland 21202 Corvus Development Interests, LLC Attn: Tim Morris 336 South Shore Drive Sarasota, FL 34234 Derby Fabricating, LLC Attn: David Ecton, CFO 4500 Produce Road Louisville, KY 40218 City of Americus c/o Deena Plaire-Haas Gardner, Willis, Sweat & Handleman LLP Post Office Drawer 71788 Albany, Georgia 31708-1788 Dell Financial Services, L.P. Attn: Jeannie Q. Joe 12234 N. 1H-35, Plaza 35B Austin, TX 78753-1705

Dorsett Industries, LP c/o Mark A. Kelly Kitchens Kelley Gayness, P.C. 11 Piedmont Center, Suite 900 Atlanta, GA 30305

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Dow Riechhold Specialty Latex, LLC c/o Rory Whelenhan Womble Carlyle Sandridge & Rice, PLLC 104 South Main Street Greenville, SC 29601 Oxy Vinyls L.P. c/o Robert Arnett, II Munck Butrus, PC 900 Three Galleria Tower 13155 Noel Road Dallas, TX 75240 Product Action International, LLC c/o Jeffrey Boldt Locke Reynolds LLP 201 North Illinois, Ste 1000 Box 44961 Indianapolis, IN 46244 Sescoi USA, Inc. Attn: Connie Powers 2000 Town Center, Suite 1730 Southfield, MI 48075

Epic Equipment & Engineering, Inc. Attn: Terry LaCombe 14105 Rocco Court Shelby Township, MI 48315

McNaughton McKay Electric Co. Attn: John Kuczmanski 1357 East Lincoln Madison Heights, MI 48071

Parkdale America, LLC c/o Deborah L. Fletcher Kilpatrick Stockton LLP 214 M. Tyron Street, Ste 2500 Charlotte, NC 28202-2381 The Relizon Company trading as Work Flow One c/o Dennis T. Lewandoski, Esq. Kaufman & Canoles PC 150 West Main, Suite 2100 Norfolk, VA 23514

Phillips Staffing c/o Rory Whelenhan. Womble Carlyle Sandridge & Rice, PLLC 104 South Main Street Greenville, SC 29601 Returnable Packaging Resource, Inc. John A. Thomson, Jr. Womble Carlyle Sandridge & Rice, PLLC One Atlantic Center, Suite 3500 1201 W. Peachtree Street Atlanta, GA 30309 Southern Yarn Dyers, Inc. Attn: John K. Whittenburg 101 Conyer Industial Drive Carterville, GA 30120

Siegel-Robert, Inc. Attn: Barry Klinckhardt 12837 Flushing Meadows Dr. St. Louis, MO 63131

Southway Industrial Services, Inc. Attn: James Simon P.O. Box 70723 Albany, GA 31708 Wagon Automotive, Inc. Attn: Andy Schoenherr 28025 Oakland Oaks Court Wixom, MI 48393

Tarus Products, Inc. 38100 Commerce Drive Sterling Heights, MI 48312

Wagon Engineering, Inc. Attn: Andy Schoenherr 28025 Oakland Oaks Court Wixom, MI 48393

Teknor Apex Company c/o Robert B. Berkelhammer Chace Ruttenberg & Freedman LLP One Park Row, Suite 300 Providence, Rhode Island 02903 WKA, LLC c/o Dennis T. Lewandowski, Esq. Kaufman & Canoles PC 150 West Main, Suite 2100 Norfolk, VA 23514

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2.

Without waiving any defense regarding Plaintiffs misnaming or

misidentification of a Client as a defendant or the insufficiency of process or of service of process, a number of the Clients are or may be defendants in adversary proceedings commenced by the Debtors, seeking to avoid and recover various transfers allegedly made to said Clients prepetition. The adversary proceedings are as follows: Client Averitt Express, Inc. BGE City of Americus Corvus Development Interests, LLC Dell Financial Services, L.P. and Dell, Inc. Derby Fabricating, LLC Dorsett Industries, LP Dow Riechhold Specialty Latex, LLC Epic Equipment & Engineering, Inc. McNaughton McKay Electric Co. Oxy Vinyls Parkdale America, LLC Phillips Staffing Product Action International, LLC and Product Action International, Inc. The Relizon Company trading as Work Flow One 07-05099 07-04972 07-04950 07-04949 07-05333 07-05098 07-04529 07-05377 07-05489 07-05135 Adversary Proceeding Number 07-05519 07-04783 07-05631 07-04892 07-04923

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Returnable Packaging Resource, Inc. Sescoi, USA, Inc. Siegel-Robert, Inc. Southern Yarn Dyers, Inc. Southway Industrial Services., Inc. Tarus Products, Inc.

07-05171 07-04645 07-05258 07-05200 07-04488 07-05289

Teknor Apex Company and Teknor 07-05579 Financial Corporation Wagon Engineering, Inc. Wilkinson Kaolin Associates, LLC 3. 07-05646 07-05075

Clark Hill has represented the following Clients with respect to various

matters prior to the Debtors commencement of the above-captioned bankruptcy cases: Averitt Express; Dell Financial Services and Dell, Inc.; Derby Fabricating; Epic Equipment & Engineering, Inc.; McNaughton McKay Electric Co.; Sescoi USA, Inc,; Wagon Engineering, Inc. and Wagon Automotive, Inc. retained Clark Hill post-petition. 4. In addition to the Clients named above, Clark Hill also has acted as local Halcyon Fund, L.P., Longacre Capital All other identified Clients

counsel on behalf of the following entities:

Partners (GP) L.P., Schultze Asset Management, LLC and Seven Bridges Management, who directly or through managed funds or accounts legally or beneficially hold an aggregate amount of approximately $105 million in Prepetition Facility Claims (as defined in the First Amended Joint Plan of Collins & Aikman Corporation and its Debtor Subsidiaries) against the Debtors. Clark Hills engagement with respect to this matter has

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been concluded.

Clark Hill did not represent these entities prior to the Debtors

commencement of the above-captioned bankruptcy cases. 5. Clark Hill is representing each of the Clients separately and individually;

the Clients have not formed and do not constitute a committee or trust of any kind. Clark Hill has no representation agreements with the Clients, other than standard engagement letters. 6. Neither this Statement, nor any subsequent appearance, pleading, claim or

suit, is intended to waive: (a) any Clients right to have final orders in non-core matters entered only after de novo review by a federal district court judge; (b) any Clients right to trial by jury in any proceeding so triable herein or in any case, controversy or proceeding related hereto; (c) any Clients right to have the reference withdrawn by the federal district court in any matter subject to mandatory or discretional withdrawal; or (d) any other rights, claims, actions, defenses, setoffs, or recoupments to which any Client is or may be entitled in law or in equity, all of which rights, claims, actions, defenses, setoffs, and recoupments are expressly reserved by each Client. 7. Debtors. 8. This Amended Verified Statement amends and supersedes the Verified Clark Hill does not hold any claims against or interests in any of the

Statement dated April 27, 2007 filed by Clark Hill (Docket Item 4587). Clark Hill further reserves the right to supplement or amend this Amended Verified Statement as appropriate.

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Verification I hereby certify that, based on inquiry, the foregoing facts and statements are true and correct, to the best of my knowledge, information, and belief. CLARK HILL PLC

Dated: September 12, 2006

/s/ Robert D. Gordon Robert D. Gordon (P48627) Joel D. Applebaum (P36774) Shannon L. Deeby (P60242) 500 Woodward Avenue, Suite 3500 Detroit, Michigan 48226-3435 (313) 965-8300

By:

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