Value Point Distribution LLC Failed to Ship Order- Cancelled order after 12 weeks Mill Valley California

Ordered and paid for spa from Value Point Distribution on October 27, 2014 with ship date scheduled for December 7, 2014. On December 8, 2014 they sent an email that order is delayed and will arrive their facility January 2, 2015 and ship from their facility on january 7, 2015. Numerous calls and emails to them after January 7, 2015 went unanswered. On January 12, 2015, they called to inform me that order was cancelled and they went out of business. I am still trying to recover my $5,984.00 that was paid to them for the spa. Hopefully PayPal and my bank will be able to help in this recovery.