Greetings all, which locale, NY or FL is the best place to file a complaint?

1)canceled fully refundable 3K tix ($200 cancellation fee) Jan 8/09, T+C and agent confirmed a 7-10 day process.

2)refund remains outstanding as of Feb 23, been advised it will take another week or 10 days which will bring it to 8 weeks.

3)BA has finally acknowledged it's their error and a non-caring Supervisor flatly refused waiving the $200 fee or offer any other compensation and refused my request to speak to his superior.

4)have purchased 4 new tix in the meantime.

5)lowly blue member

I'm upset enough to consider cancelling all the new tix and never fly BA again, would like to write directly to Walsh but will it get read?

Any sage advice gratefully accepted, thank you.