CD2U and Chavez Inc I ordered cigarettes, they took the money out of my account and did not send order Louisville, Kentucky

I placed an order for 5 cartons of native cigarettes and 50 swisher sweets little cigars on November 30, 2009. The total amount came to $143.58..They took out the money for the order on Dec 1, 2009 by electronic check. One week later, i received an email stating that my order would be delayed and they would send it as the product was in the warehouse.  A week after that, their internet business was out of business.

I sent them 2 certified letters requesting a refund of my money to the address listed on their webpage. One in Jan and one in feb.....they signed for the letters so they did get them. However, they never sent my money back.

I am on disability and therefore on a fixed income.  The little cigars were a xmas present, which never arrived.

They stole my money, and now they are trying to open up shop again.