Dickensheet and Associates is a professional auctioneer firm. While it has been retained in the past by various bankruptcy trustees and debtors-in-possession, a PACER search this morning at 9:00 EDT under the name Perpetual Technologies d/b/a AV123.com did not reveal a current bankruptcy filing. PACER is the national computer database for bankruptcy filings. Mark Seaton's earlier post mentioned a "wind up and dissolution," which is a way to liquidate a business under state law, but which does not require a bankruptcy. Thus, what entity hired Dickensheet and Associates is still an open question. It might be easiest to call them and ask.
As to who gets the money resulting from the liquidation, that is a function of who has perfected liens (think banks), priority claims (think taxes) and general unsecured claims (think vendors and customers). Contrary to some earlier speculation, similarly situated creditors share on a pro rata basis, so vendors and customers are supposed to share equally (absent a perfected security interest or other lien). The order of priority is (1) lien holders, (2) priority claimants, and (3) general unsecured creditors. The money starts at the top - if there is not enough to trickle down to you, you get zero.
