Connect3D Buy.com Rebate-zone Failed to fulfill 50$ rebate and are unreachable Ripoff San Jose California

I bought a Connect3d 2GB SD card from Buy.Com on Jan. 01 2007. It was advertised by Buy.Com to be free after 50$ rebate. The rebate should arrived within 10-12 weeks. When that time came around, no rebate was received. i called the number on the rebate form and the automated message said that it was connect3d is no longer doing business and all its rebate have been transferred over to a third party. it also tells me to go to rebate-zone to check my rebate. when i went to rebate-zone it showed up was still being processed. Being reasonable i allowed for a few months for the rebate to be processed. after a few months passed i still get nothing. My rebate should haved been fulfilled back in May. I tried calling the 408-441-4632# but that phone # is no longer working. I then decided to contact Buy.com because i read that it's the retailer's responsibilities if the manufacturer cannot fulfill the rebates. Buy.com said that it cannot fulfill the rebate.

Huan
Houston, Texas
U.S.A.