As a practical matter, you may not have any recourse. If the paperwork was never submitted, then the warranty company is not responsible. The dealership would be legally responsible, but if it's out of business, there are probably no assets and no way to collect. Your only options may be:1) If the dealership had been a sole proprietorship, you may be able to sue it's owner personally; but if it had been a limited liabilty company (LLC) or corporation, you cannot.2) IF there is evidence that a dealership employee or the owner actually stole ("converted") the money you paid them--rather than this simply being a failure to discharge their obligations--you *may* be able to sue that person or persons personally for the tort of theft.