I'm one of the unfortunate schmoe's taken by CyberRebate, and recently talked to the dispute dept. at First USA. They told me that if I returned all of the merchandise to CyberRebate, even if it is not accepted by them, they could dispute the charges with the bank that underwrites them. Supposedly their bank has funds set aside to deal companies that go out of business, which takes the responsibility for payment to a bank rather than the bankrupt company. I've just shipped the goods back to them, I hope it works. Otherwise, I'm left picking up the scraps after the bankruptcy proceedings.