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I don't really understand the differences between going out of business, filing for bankruptcy and going to total liquidation. I'm a public school teacher, not a business person - if any of those terms ever become a reality for me, the country is in big trouble (not that it isn't already)! Anyway, what I _do_ know is that a company called Living Waters bought Infinity but is not honoring Infinity's warranty. When I called Costco to ask what they plan to do for folks who already own Infinity spas that are still under warranty, I was told that if/when I have a warranty issue, I should contact Costco customer service and they will either put me in touch with a company that will do the repair, or I can contract to have the repair done myself and then submit the bill to Costco. It should be interesting to see how things play out in the future - so far, we are enjoying our spa and have not had any big problems with it. Fingers crossed.