For all who seem angry at S&W, they evidently contacted with Milano (
MPS - Premium Consumer Coupon, Redemption and Rebate Fulfillment) a company that does rebate, coupon and promotional processing and mailing as their business. You can check the link. Given the probable volume of rebates claimed, they apparently got overwhelmed. So while it is frustrating, the checks will come (mine has), and it's not really S&W's inefficiency. I'm sure they're probably frustrated too since I'm sure they're paying Milano for the processing as well as you.