IN THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION - DETROIT In re: COLLINS

& AIKMAN CORPORATION, et al., Debtors. Chapter 11 Case No. 05-55927 (SWR) (Jointly Administered) (Tax Identification #13-3489233) Honorable Steven W. Rhodes

NOTICE AND OPPORTUNITY TO OBJECT TO REQUEST OF UNITED PARCEL SERVICE, INC., FOR ALLOWANCE AND PAYMENT OF ADMINISTRATIVE EXPENSE

PLEASE TAKE NOTICE that on the 12th day of November, 2007, United Parcel Service, Inc., filed its Request for Allowance and Payment of Administrative Expense (the "Request"), in which it seeks allowance and payment of an administrative expense in an amount to be determined, including interest, late fees, attorneys' fees, and other costs. Your rights may be affected. Your should read these papers carefully and discuss them with your attorney, if you have one in this bankruptcy case. (If you do not have an attorney, you may wish to consult one.) If you do not want the court to enter an order granting the Request, or if you want the court to consider your views on the Request, pursuant to L.B.R. 9014-1(b)(2)(E.D.M.), within 15 days, you or your attorney must: 1. File with the court a written response or an answer that complies with Fed. R. Civ. P. 8(b), (c), and (e), explaining your position, at: United States Bankruptcy Court 211 W. Fort Street, Suite 2100 Detroit, MI 48226 If you mail your response to the court for filing, you must mail it early enough so that the court will receive it on or before the date stated above. You must also mail a copy to: Christopher Combest QUARLES & BRADY LLP 500 W. Madison Street, Suite 3700 Chicago, IL 60661

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2. If a response or answer is timely filed and served, the clerk will schedule a hearing on the Request and you will be served with a notice of the date, time and location of the hearing. If you or your attorney do not take these steps, the court may decide that you do not oppose the relief sought in the Request and may enter an order granting that relief. DATED: November 12, 2007

UNITED PARCEL SERVICE, INC. By: /s/ John J. Dawson One of Its Attorneys Christopher Combest (IL ARDC No. 06224701) 500 West Madison Street Suite 3700 Chicago, IL 60661 Phone: (312) 715-5000 E-Mail: ccombest@quarles.com

John J. Dawson (AZ Bar #02786) One Renaissance Square Two North Central Avenue Phoenix, AZ 85004 Phone: (602) 229-5200 E-mail: jdawson@quarles.com

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