Sue them... then drop!?
I´ve read several success stories that involve CAs who don´t respond to any of your letters but as soon as you file suit, their lawyers calling up and settling with you.
Can you file the small claims suit, wait for this to happen and if it doesn´t just drop the suit (assuming you don´t actually want to go to court)?
If you do this, and the case would have been deemed frivolous, can they come after you for attorneys fees even though you never went to court?
*not playing the numbers game. Won't sleep 'till they're all gone!!! (yawn)