BUY.COM, Connect3D not honoring the rebate Nationwide

On January 25, 2007, I bought a 2GB flash drive from BUY.COM:

Order #32112327
sku: 204044461
description: Connect 3D 2GB 2.0 USB Drive

This item had a $50 rebate offer. On February 1, 2007, I mailed the completed rebate form along with all the supporting documents to

Connect3D
C/O Rebate No.: *
1762 Technology Drive Suite 223
San Jose, CA 95110

The rebate is supposed to be sent to me within 8-10 weeks. Today is June 28, 2007. I still have not received the rebate. I sent an inquiry to BUY.COM otwo months ago. An automatic reply from BUY.COM said that there will be a response within 24 hours. I have not received any response since. I filed a complaint with BBB. BUY.COM replied claiming this is a problem with Connect3D, not BUY.COM since the rebate was from Connect3D. BUY.COM advertised the rebate prominently back then to make a sale, now they are denying responsibility.

Below is a sample of the rebate form that I filled and sent in along with all the require documents:

Buy one of the following Connect 3D product and receive a rebate. Please
checkmark the product you purchased.
Receive a maximum of 1 rebate with the purchase of a Connect 3D Flash memory device at www.buy.com between
1/25/07 - 2/25/07. Please fill out all requested information and review the terms and conditions set forth below to ensure receipt of
rebate. Rebates must be postmarked by 30 days of purchase date (not delivery date). Maximum of 1 rebate per household,address, receipt and valid in the USA and Canada only. Mail this form with the sales receipt and UPC barcode, cut from back of package:
Connect3D
C/O Rebate No.: *
1762 Technology Drive Suite 223
San Jose, CA 95110

Feng
Lewisville, Texas
U.S.A.