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IN THE UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN (DETROIT) In re: COLLINS & AIKMAN CORPORATION, et al.

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

VERIFIED STATEMENT OF WARNER NORCROSS & JUDD LLP PURSUANT TO BANKRUPTCY RULE 2019 Michael G. Cruse on behalf of the law firm of Warner Norcross & Judd LLP (Warner) makes the following statement pursuant to Rule 2019 of the Federal Rules of Bankruptcy Procedure: 1. Warner represents the following parties in interest with respect to the Debtors

bankruptcy case:
CREDITOR AB Automotive U.S. 70 East Smithfield Hills, NC 27577 Active Screw & Fastener 5215 Old Orchard Road S. 700 Skokie, IL 60077 Alloy Exchange 300 Rockford Park Dr. NE Rockford, MI 49341 Brackett Machine, Inc. 355 Saco Street Westbrook, ME 4098 Corrflex Packaging, LLC 251 S. Industrial Drive Evart, MI 49631 County of Greenville 213 League Road Simpsonville, SC 29681 Creative Foam 300 North Alloy Fenton, MI 48430 Crestfoam Industries Incorporated Vitafoam, Inc. Vitafoam Incorporated The Vita Group British Vita PLC 100 Carol Place Moonachie, NJ 07074 CLAIM TYPE Alleged Preference Receipt NATURE OF REPRESENTATION Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Secured Priority Tax Claim

Defense of Debtors Reclassify Claim Preference Defense

Efforts

to

Alleged Preference Receipt

Alleged Preference Receipt

Preference Defense

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CREDITOR CS Manufacturing Inc. 157 Beech St. Cedar Springs, MI 49319 Cunningham Waters Construction 113 Berry Avenue Greer, SC 29652 DCHG Investments, LLC 212 NE Main Street Simpsonville, SC 29681 Delta Industrial 51825 Gratiot Avenue Chesterfield, MI 48051 Dimensional Controls Systems 580 Kirts Boulevard, Suite 309 Troy, MI 48084 Display Pack, Inc. 1340 Monroe Avenue N.W. Grand Rapids, MI 49505 GHSP 1250 South Beechtree St Grand Haven, MI 49417 Health Alliance Plan 2850 West Grand Boulevard Detroit, MI 48202 KMK Development Engineering, Inc. 29540 Calahan Roseville, MI 48066-1831 Krauss-Maffei Corp. Krauss Maffei Corporation (Berstroff Fahr Bucher) 2020 Momentum Place Chicago, IL 60689-5320 Mar-Kar Die & Mold 22155 31 Mile Road Ray Township, MI 48096 Merrimac Industrial Sales, Inc. 111 Neck Road Haverhill, MA 01835 Metropolitan Government of Nashville and Davidson County Department of Law Room 204 Metropolitan Courthouse Nashville, TN 37201 Pneumafil Corporation and Pneumafil Air Systems Division 4404 Chesapeake Drive, Suite A Charlotte, NC 028281 Pride Mechanical & Fabrication 3316 Farrs Bridge Road Easley, SC 29640-7604

CLAIM TYPE Alleged Preference Receipt

NATURE OF REPRESENTATION Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Executory Contract for Health Insurance Coverage Alleged Preference Receipt

Defense of Pre- and Post-Petition Claim Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Secured/Priority Tax Claim

Defense of Debtors Efforts Reclassify Claim Matter Settled

to

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

CREDITOR R. E. Carroll, Inc. 1570 N. Olden Avenue Trenton, NJ 08638-3204 Smith Bros. Tool Co., Inc. 50600 Corporate Drive Shelby Township, MI 48315 TEM 8 Pierce Drive Buxton, ME 04093 Venesky Asphalt Paving P.O. Box 422 Easley, SC 29641 VeriCorr Packaging, LLC 6300 Hughes Drive Sterling Heights, MI 48312 VeriCorr Packaging, LLC 701 Rickert Street Statesville, NC 28677-6766 Vita Nonwovens Vita Nonwovens Indiana 2215 Shore Street High Point, NC 27263 Vita Nonwovens Vitafoam, Inc. Vitafoam Incorporated The Vita Group British Vita PLC 2215 Shore Drive High Point, NC 27263 Vitafoam, Inc. Vitafoam Incorporated The Vita Group British Vita PLC P.O. Box 2024 2222 Surrett Drive High Point, NC 27263 Vitafoam-Olympic The Vita Group 4100 Pleasant Garden Road Greensboro, NC 27406 Vitafoam Products, Ltd. Vitafoam Products Canada-Toronto Vitafoam, Inc. 150 Torro Road Downsview, ON M3J 2A9 Canada

CLAIM TYPE Alleged Preference Receipt

NATURE OF REPRESENTATION Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

Alleged Preference Receipt

Preference Defense

2.

Warner is representing each of these clients individually; the clients listed above

do not comprise a committee of any kind.

3.

Warner has no written contracts of representation with the entities described

above other than retainer/engagement letters. 4. Upon information and belief formed after due inquiry, as of the date of this

statement, Warner does not hold any claims against, or equity interests in, the Debtors. I declare under penalty of perjury that the foregoing is true and correct. Executed in Southfield, Michigan on October 8, 2007. WARNER NORCROSS & JUDD LLP

Date: October 8, 2007

BY:

/s/Michael G. Cruse Michael G. Cruse (P38837) 2000 Town Center, Suite 2700 Southfield, MI 48075 Phone: 248-784-5131 Fax: 248-603-9731 mcruse@wnj.com

1460898

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