Value Point Distribution LLC Steve Winston Never delivered our $7,000 spa we ordered 6 months ago Mill Valley California

Ordered and paid in full a 7,000 spa on June 29, 2013.  Was promised delivery August 2013. we have been in communication with Steve Winston, Customer Service Manager. He continues to give us excuses that the spa is very popular, the spa hasn't been built, the spa did not get on the cargo ship, and recently told us we should be receiving a shipping tracking number soon. He has also promised us, for our inconvenience, an extended warranty, additional filters, and 10% credit back.  He and the company will not return our phone calls or emails.