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<footnote id="F1"> The $1,217,000.00 face value 10% Convertible Subordinated Notes due 1997 which are exercisable for 166,941 shares of Class A Common Stock were acquired as payment in kind interest on $38,119,000 face value 10% Convertible Subordinated Notes (the &quot;Notes&quot;) beneficially owned by the Reporting Persons, the ownership of which was previously reported on Form 3 filed with the SEC on March 6, 2003. $690.28 of the interest due on the Notes has been received by the Reporting Persons in cash.</footnote>

<footnote id="F2"> For explanation see Exhibit 99 footnote (2).</footnote>

<footnote id="F3"> The securities are currently exercisable anytime before the final maturity of the Notes, subject to prior redemption or repurchase.</footnote>
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<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>efc3-1030_exhibit99.txt
<TEXT>
                                                                    Exhibit 99




Reporting Person:  MatlinPatterson LLC

Issuer Name and Ticker Symbol: Polymer Group, Inc. (POLGA.OB)

Date of Event Requiring Statement:   7/1/03

Footnote

(2) These securities are directly owned by MatlinPatterson Global
Opportunities Partners L.P. ("GOP Delaware"). The reported securities include
securities which may be deemed beneficially owned by MatlinPatterson Global
Opportunities Partners (Bermuda) L.P. ("GOP Bermuda") as a result of the fact
that GOP Bermuda owns a 25.8% undivided interest in the securities of the
issuer owned by GOP Delaware. MatlinPatterson Global Partners LLC ("Matlin
Partners") is the general partner of GOP Delaware and GOP Bermuda.
MatlinPatterson Global Advisers LLC ("Matlin Advisers") is the investment
advisor to GOP Delaware and GOP Bermuda. MatlinPatterson Asset Management LLC
("Matlin Asset Management") is the mananging member of Matlin Partners and
Matlin Advisers. MatlinPatterson LLC ("MatlinPatterson") is the managing
member of Matlin Asset Management. David J. Matlin and Mark R. Patterson each
own 50% of the membership interests of MatlinPatterson. Mark R. Patterson is
signing this form on his own behalf, as chairman of Matlin Advisers and Matlin
Asset Management, as authorized signatory of MatlinPatterson, as director of
Matlin Partners and on behalf of GOP Delaware and GOP Bermuda, as director of
their general partner, Matlin Partners. David J. Matlin is signing this form
on his own behalf. Matlin Partners, GOP Delaware, GOP Bermuda, Matlin Asset
Management, Matlin Advisers, MatlinPatterson, David J. Matlin and Mark R.
Patterson each disclaim beneficial ownership of the reported securities except
to the extent of their pecuniary interests therein.


</TEXT>
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