[77Birdman]

Sad to see a long time vendor go under. Someone will buy up their inventory for most likely pennies on the dollar. The op's statement that "you, the customers will be made whole first', may not be true. The courts will decide who will and in what order they will be made whole. Largest creditor will most likely be first in line, then the rest of the assets will be divided out. My guess is the little guy (the customers) will be last on the list, if and when any monies are left.