Abe's of Maine Will Not Honor Warranty They Sold

I bought an Sharp Aquas Flat Screen LC37D62U from Abe's and a separate 3 year warranty in 2007. My sound started to disappear and I could not make it louder. I called Abe's for repair and they said my warranty was with "Repair Tech" and they went out of business. Abes chose that company for their warranties so they should be responsible for their business liaisons.One more reason never to buy a warranty.