If they used a 3rd party vendor for their gift cards, it should be no issue to look up the value of unused cards...
I hope that those people who were duped into giving these people last fall (and the others who bought cards along the way) are successful in getting refunds without too much hassle.
As stated by others before, the NH Attorney General's office is usually very helpful with these matters and the law is abundantly clear that gift cards do not expire nor are they invalidated when a business goes under.
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