Sears Rebate Ripoff! even promised a gift card but did not deliver Hoffman Estates, Illinois

Purchased some cookware for Christmas, and have now called Sears and their Rebate agency over 20 times, have been promised a check is cut, have been told by Sears they would give me a gift card, and now promised again another check was cut. Still no check or gift card.
It is impossible to escalate an issue with Sears, I called their corporate office who passed me right back to the lady that told me she was as high as I could go. She found that amusing.

Steven
Ringgold, Georgia
U.S.A.