Complaint Review: Pimsleur Language Marketplace

Elite Commerce (Language Course Marketplace / Pimsleur Marketplace) offers to buy back the language course that was purchased from them. I sent my course back according to their instructions and it was received by them (USPS confirmed) on August 30, 2014.  I have not yet received payment for the language course that I returned.  I have attempted to contact them by email, phone and the internet numerous times over a 3 week period and I have received no response.  

I filed a complaint with the BBB on September 19th and the complaint was just closed because the company refused to respond.  The BBB informed me that they have a large number of complaints that they are working through for this company.

They now have MY language course and have not paid me for it.  This is outright THEFT.