Ubid I received an empty box via USPS, Ubid filed a claim, but did not issue my refund almost 2 months later Internet, Internet

I won a bid for a Zune 32GB Platinum Video MP3 Player on 7-20-11, but the product was received via USPS in an empty and opened box.  The USPS stamped the box at the receiving transfer stations that it was opened and empty.  I contacted Ubid via phn on 7-25 to advise and they filed a claim and was set to issue my refund up to 15 days later. After sitting on hold on EACH subsequent call (I was always #20 and had to wait an avg of 1hr 40 minutes before someone answered only to get no results). I contacted Nancy Ragont via email (Ubid customer svc) on 8/25/11 saying their corp office was moving, but this will be looked at. I followed up on subsequent emails on 9/1/11, 9/7/11 and 9/15/11 with no responses even when I asked for the Customer Svc Mgr's name/info.  I have all emails and even requests a "read" acknowledgement when my emails are opened.  How disappointing that they continue to ignore customer complaints!

What else can I do to get my full refund of $122.57??