I second the NYS Attorney General's Office route. They were very helpful and successful in a rebate dispute I recently had. The BBB was useless, however with my complaint last year against Warranty Direct. It seems that Warranty Direct is a "Sponsor / Member" of the BBB and as such is treated with "kid gloves" by the BBB. They obviously don't want to bite the hand that's feeding them. Good luck in any case.
Tom
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