First off, only just jumped into this Thread by reading the 22may Posts. Didn't bother to read the earlier ones. Also, I'm not familiar with either the specifics or the time frame of anyone's dispute with this company. Here's some advice that may help (it helped me a few years ago).
If you have paid by CC, you should get the bank that issued the CC involved.
I did this a bit over 5yrs ago with good results. First, i disputed the charge and didn't have to pay it. Second, the bank contacted the merchant and threatened to have their ability to process M/C and Visa removed. This would seriously hamper their business. Third, since over 180days had expired and no delivery of product, no refund to my card as i requested them, and no responses to my attempts to contact them, the bank also threatned to have criminal fraud charges brought against the company. Apparently, there are laws regarding this type of thing and according to the bank that issued my VCC, criminal fraud was now involved. It may be so in your case also. I don't know your specifics. If the transaction crossed state lines or used the internet, maybe it's even a Federal Criminal Fraud issue, but that's one for law enforcement, and prosecutors to figure out.
If you've been nice all along trying to be civilized in resolving your conflict, then maybe it's time to "play hard ball". For some people, this is all that will get their attention - i.e., big-time criminal lawyer fees, fines, and prison time have a way of waking up some people.
You're the best judge of what actions to take next. In my case, over six months, no delivery, and no return contacts to my many civilized requests for resolution. So, at that point i chose to get my bank involved. If you've used a CC, you might want to follow my advice. If you used a personal check, then contact the BBB or State Attorney General's offic of your state and whatever state the company is located in to find out what steps to take next.
Hope this info helps.