Not to pile on but he always came across as someone who wanted everyone to think he had a big time program instead of actually being someone with a big time program. All this talk of having an accounting department or PR team just seemed self-serving and superficial. Especially when it was obvious that it was a one man operation (which there is absolutely no shame in).
Businesses go belly-up all the time and if someone comes out and says it I have no problem with that. Ignoring people though is classless and selfish. Perhaps it should be no surprise that those that talk the biggest games are the ones who end up not being able to cover their bills.
And as the previous poster said, it's rather obvious the guy is broke and the program is a failure. Best to just chalk it up as a loss and let people know to avoid him.
If you want to pursue it though, this site has phone numbers on it.
http://cellitlikenew.com/contactus.html