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Business Profile

Wholesale Electronic Supplies

Sony Corporation of America

Headquarters

This business is NOT BBB Accredited.

Find BBB Accredited Businesses in Wholesale Electronic Supplies.

Important information

  • Customer Complaint:
    Please be advised that due to the high volume of complaints received for this business, BBB publishes 1 out of every 5 complaints handled through our conciliation process.

Complaints

This profile includes complaints for Sony Corporation of America's headquarters and its corporate-owned locations. To view all corporate locations, see

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    Customer Complaints Summary

    • 473 total complaints in the last 3 years.
    • 185 complaints closed in the last 12 months.

    If you've experienced an issue

    Submit a Complaint

    The complaint text that is displayed might not represent all complaints filed with BBB. Some consumers may elect to not publish the details of their complaints, some complaints may not meet BBB's standards for publication, or BBB may display a portion of complaints when a high volume is received for a particular business.

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    Complaint status

    Complaint type

    • Initial Complaint

      Date:06/30/2025

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      Purchased a ** ************** ********* for $3,347 on 1/25/24. Yesterday the sound stopped working. Ive tried every single suggestion on the **** site on how to get the sound back. There is no physical damage to the TV. I called ********************* today who insisted on a factory reset (which is a pain to get all of our ***************** back) & it still doesnt work. They basically said Im out of ********** there is nothing else they can do to help, so I should call the Geek Squad since there is no authorized repair center for **** near me. I chose **** due to their reputation for high quality products even though their prices were considerably more than other similar TVs, but I thought I was paying for ****************** customer service. This experience has proven me wrong. The TV was delivered on 2/9/24 so weve only had it for less than 17 months. I dont think it is unreasonable to expect **** to either cover the cost of repair or replace the TV with a new comparable model ASAP.

      Business Response

      Date: 07/03/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ******* **** about the ******* XR65A95L. Despite the warranty expiration, **** decided as a onetime accommodation and goodwill gesture **** decided to offer a no cost repair, customer agreed.

      Sincerely,

      *** ****
    • Initial Complaint

      Date:06/30/2025

      Type:Service or Repair Issues
      Status:
      ResolvedMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      Bought **** ULT headphones in black serial number ******* which is under the "affected units" that **** acknowledges will break due to THEIR faulty product. I have screen shots proving **** stated mine will be in failing range and THAT THEY ARE EXTENDING THE WARRANTY ON ALL AFFECTED SERIAL NUMBER THRU 2027. I have contacted them, sent pics and they don't understand their own policy in black and white on their website concerning this defective designed expensive headphones. They are lying saying since they were bought in april 2024 they are not covered as warranty is a year. BUT the website says mine is EXTENDED (my serial number) THRU 2027 THEY HAVE TO FIX OR REPLACE THESE but they have **** who English is their 2nd language so they are not reading their own policy page correctly and trying to fraud me on my ****** purchase for a pair I used ONE TIME and they came apart. Please help me with this.

      Business Response

      Date: 07/02/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from **** ****** about the **** Headphones WHULT900N/B. **** offered an exchange for the unit, cx agreed.

      Sincerely,

      *** ****

      Customer Answer

      Date: 07/08/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me and the matter has been resolved as long as they honor their promise which is why I am not sure why I had only 6 days to accept.

      Sincerely,

      **** ******



       

    • Initial Complaint

      Date:06/11/2025

      Type:Service or Repair Issues
      Status:
      ResolvedMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      On 8/27/2024 I bought a Bravia 8 *************** from ******, model #K77XR80C. It has malfunctioned four times since I purchased it. Each time, until yesterday, after several hours of **** support, I was able to get it working again. Yesterday (6/10/25), the sound stopped working on the television. **** support concluded that my television needed to be repaired by a repairman of their choice. The repairman called me today and told me that the part needed to fix the television is unavailable and is on back order. There is no estimated time for the piece to arrive. I called **** support with this information, and I was told "too bad; I am so sorry that you won't have a television anymore." I would hope that **** would honor its warranty and either repair my television in a timely manner of provide me a refund.

      Business Response

      Date: 06/13/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ****** ******* about the ******* K77XR80C. The part is back in stock and has been ordered, it is expected to be delivered to ************************* (authorized repair center), no later than 06/17.

      Sincerely,

      *** ****

      Customer Answer

      Date: 06/17/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID ********, and find that this resolution is satisfactory to me and the matter has been resolved.

      Sincerely,

      ****** *******



       

    • Initial Complaint

      Date:06/11/2025

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      Name: ***** ** Phone: ************ Email: ****************** ****** Member #: ************ Complaint Letter ****************Product: ******* ******** Purchase Date: June 13, 2024 (******)**** Repair Case #: ******** **** Support Case #: ******** I purchased a ******* from ****** on June 13, 2024. In early 2025, the remote stopped working. After weeks of follow-up, **** arranged a repair in April 2025 (Case #********). The remote issue was fixed, but soon after, I noticed fingerprint-like marks and a shadow on the left side of the screendamage that was not there before the repair.I reported this to **** Support (#********), followed all their instructionsphoto, video, testingbut they claimed it was physical damage and refused to take responsibility. They said I reported it too late (17 days after repair) and insisted their product could not have such issues.The TV is mainly for my medically fragile child, who rarely uses it. The damage wasn't immediately visible. Once I noticed it, I contacted **** promptly, but they delayed opening a case until I completed tests. As a full-time caregiver, I could only do those when my child wasnt home. This caused a delay, but not **************** never sent anyone to inspect the issue and shut down communication by replying with a no-reply email. ****** tried to help, but **** still refused to help. ****** then offered a refund at less than 50% value or repair at my own costdespite the TV still being under warranty.Weve now been watching a damaged TV for almost six months. My child is about to undergo surgery again, and this TV was meant to help his recovery. ***** refusal to help has caused unnecessary stress and disappointment.Resolution requested: Free repair of the damaged screen, OR Full replacement, OR Full refund of purchase price.***** lack of accountability and customer service is unacceptable. I ask ******************** to help resolve this.

      Business Response

      Date: 06/17/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ***** ** about the ******* ********. This has already been escalated through ****** and a determination provided to them and to the customer. We regret to inform you that we are unable to assist you with the claim since the repair was properly completed.

      Sincerely,

      *** ****

      Customer Answer

      Date: 06/21/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID# ********, and have determined that my complaint has NOT been resolved because:

      [Your Answer Here]

       Why do you think **** has completed the repair and you decide not to accept it? After **** repaired the remote control failure, the screen was damaged. Then I contacted them. They repeatedly asked me to test it. In the end, they thought it was physical damage and did not repair it. Please see my attached picture. There are obvious finger pressing marks. Only after the machine is disassembled, it is possible to cause such damage. This is not something I can do personally. **** and ****** did nothing and let me bear the loss personally. Shouldnt I complain about this? I dont understand that after the company repaired, there was a more serious problem. They determined that it was a consumer problem without any testing. Is this appropriate? Isnt this a problem of your management?

      In order for the BBB to appropriately process your response, you MUST answer the question above.

      Sincerely,

      ***** **

       
    • Initial Complaint

      Date:06/09/2025

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I bought a ******* on 1/16/2025, I got home on 5/30/2025 and turned on the TV and on the top left there were black boxes with the megapixels messed up. I called **** *** since I bought it there and they said there warranty doesn't kick in until after one year and I have to call ****. I called **** and the *** let me know their warranty only covers for 60 days and that I have to call **** ***. He asked me to describe the issue and I let him know there are black boxes with megapixels messed up and looks like there is an internal crack. He let me know I have to call **** ***. I called **** *** again after one hour and several ***s they said **** covers up to 1 year. I called **** back and the second *** set it was noted the TV has physical damage. I let them know there is no physical damage on my TV because it has never been moved and this is a 98 inch TV. **** has never sent a technician to diagnose my TV. I spoke to a ton of different ***s and managers and not one person has sent a technician. How could the first *** notate physical damage with never having seen the TV in person or any photos. Then I uploaded photos to send and I let them know my AC had went out. Then they said it was due to environmental issues. Me being honest and trying to figure out what could have gone wrong they piggy back off of and then say they can't help. I have begged for a technician to properly diagnose. I spent ******** between the TV and a home theater and not one *** has came out to help, they haven't tried to help me trouble shoot. That first *** should be immediately fired, I have loved **** which is why I chose **** instead of ******* but this is the worst experience. I was promised to be called within 48 hours and had to call them back because someone never reached out. If anyone at Corporate could please assist me I would greatly appreciate it.

      Business Response

      Date: 06/11/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ****** ******** about the ******* XR98X90L. We requested some pictures to diagnose the issue, unfortunately the pictures indicate damage to the screen by an impact or pressure being applied to the screen. This type of situation is not a manufacturer's defect and is therefore not covered under warranty. However, as a valued **** customer, we offered to purchase a new current model at a discounted price.

      Sincerely,

      *** ****
    • Initial Complaint

      Date:06/05/2025

      Type:Sales and Advertising Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      **** refuses to accept any of my credit cards when I try to make purchases through the website.After speaking to customer support, I get an email that says "Due to the provided information not clearing an internal security check, we are unable to complete your order."Zero follow-up. Zero transparency. Zero integrity. I'm trying to use a student discount to purchase a set of headphones, and **** refuses to honor the listed deal and tries to force me to purchase at full price.Utterly despicable business behavior. All online support forums are standard "Please contact support" replies that are unlikely to even be written by a human.

      Business Response

      Date: 06/11/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from **** *** about the **** order attempt. Due to the provided information not clearing an internal security check, we are unable to complete the order.

      Sincerely,

      *** ****
    • Initial Complaint

      Date:06/05/2025

      Type:Delivery Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      **** Order # ******** Case # ******** I Purchased a **** A7cr, It was my first camera purchase for a course that I was starting in photography. I had to save up quite many months to make a decision to purchase. Unfortunately the package was incorrectly marked as delivered. The shipping carrier had confirmed that the package had been incorrectly marked as delivered, I had even provided evidence of a phone call with the carrier and another tracking number near the same time where it clearly mentioned that I wasn't there to receive the package. I had provided all the valid evidence confirming that the package was not delivered and was lost which was also confirmed by the carrier. But the **** team had harrased me and unethically and unprofessionally denied to resolve the issue. After providing all the valid evidence they still denied to resolve the case. I am not even able to file the claim myself because only the shipper is allowed to file a claim for the package per the carrier. I called ***** and they said **** never filed the case using the correct information and the case number provided me. The team that works for this case in **** are unethical and untruthful. They definately do not reflect ****'s company values. Also **** team can easily verify with tracking number ************ that there was an attempt to deliver on 4/28 around 10:24 where it clearly mentions customer not available.

      Business Response

      Date: 06/16/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ****** ****** about the **** camera ILCE7CR. I sincerely apologize for the long delay in getting back to you. I understand this wait can be frustrating, and I truly regret any inconvenience. Please know that despite the silence, we've been actively working on your request behind the scenes. We encountered some complexities that required more thorough attention to ensure the best outcome. We'll be in touch with a definitive update as soon as possible.

      Sincerely,

      *** ****

      Customer Answer

      Date: 06/17/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID# ********, and have determined that my complaint has NOT been resolved because:

      It has been closed to 2 months on my case. I had been trusting the **** Team from Day 1 to help me on my issue. The camera was clearly not delivered to me based on all the evidences and even the carrier had confirmed to me on writing. The station manager of ***** and my 2 case manager of ***** namely Sugar and May had also confirmed the same. ***** team clearly mentioned that they cannot make changes to tracking because of system limitation. I did share the call recording of ***** team with timestamps which **** team can confirm from the ***** too. The **** team had time and time again purposefully delayed my case without any valid reason with false promises over and over again. It has completely turned out to be a nightmare experience for me to reach out to the **** team without any support. The ***** team had clearly mentioned to me that **** team needs to be provide me with the shipper claim waiver form more than 3 weeks ago if they are not willing to help. I did share official confirmation from ***** where **** team needs to be provide me with the Shipper claim waiver form if they are unwilling to help me which more likely appears like. I had been very cooperative with **** team and had been very respectful and patient until last week where they completely broke their promise again.The back end team has unethically been biased against not helping me in ***** even with valid evidence.

       

       

       

       

      In order for the BBB to appropriately process your response, you MUST answer the question above.


      Sincerely,

      ****** ******




       

      Customer Answer

      Date: 06/30/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID# ********, and have determined that my complaint has NOT been resolved 

       

      I received a call from a **** Team member providing me a option to resolve the issue, I finally felt relief to see that the relation team wanted to help me after reviewing my case. Once I hear back and receive a confirmation from the **** team, I can then mark the issue as resolved. But, I am yet to receive an confirmation. Whenever I receive an confirmation from the **** relation team, I will then accept my issue to be resolved.

       

       

      In order for the BBB to appropriately process your response, you MUST answer the question above.


      Sincerely,

      ****** ******




       

      Business Response

      Date: 07/03/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ****** ****** about the **** camera ILCE7CR. After further review **** decided as a onetime accommodation and goodwill gesture to offer an exchange at no cost, *** ****** accepted.

      Sincerely,

      *** ****
    • Initial Complaint

      Date:06/05/2025

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I purchased this monitor that is not working properly and is still under warranty. Ive spoken to several people to no avail. My case number is ********. I spoke to ******* in customer service ,***** in the customer relations department ,****** in tech support. He told me his supervisor is named ***** after failing to do his job like the others. I seem to be getting the run around and very bad customer service.

      Business Response

      Date: 06/10/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ***** **** about the **** Monitor SDMU27M90. We offered to send a prepaid shipping label to customer to continue with the in warranty claim, ** agreed.

      Sincerely,

      *** ****
    • Initial Complaint

      Date:06/03/2025

      Type:Service or Repair Issues
      Status:
      AnsweredMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I bought the **** WH1000XM5 headphone June 15th 2023. About a few months ago they came apart at the hinge all on their own without any added pressure or roughness or any type of **** at all. I was obviously disappointed because I did spend a lot of money on them. I decided to do some research and found hundreds of reviews and videos of others experiencing the exact same issue which turns of to be a manufacturer issue. I've been jumping from phone call to phone call, email to email, chat to chat, trying to resolve this issue and all I've been offered is to spend another 100 dollars on to of the other hundreds to get this fixed. The representatives were rude and the warranty is meticulously placed to not cover physical damages but these 'damages' were not caused by the consumers but the company itself, taking as much money out of its customers as possible.

      Business Response

      Date: 06/10/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from **** ****** about the **** Headphones WH1000XM5/S. **** provides a standard 1-year warranty for initial failures to be covered by the manufacturer. Once the warranty expires, it will be the customers responsibility to cover any ********************** cost on the unit. Due to the fact that the unit is beyond the manufacturer's warranty and is diagnosed with physical damage, we regret to inform you that we are unable to assist you with the repair/exchange.

      Sincerely,

      *** ****
    • Initial Complaint

      Date:06/03/2025

      Type:Order Issues
      Status:
      UnresolvedMore info

      Complaint statuses

      Resolved:
      The complainant verified the issue was resolved to their satisfaction.
      Unresolved:
      The business responded to the dispute but failed to make a good faith effort to resolve it.
      Answered:
      The business addressed the issues within the complaint, but the consumer either a) did not accept the response, OR b) did not notify BBB as to their satisfaction.
      Unanswered:
      The business failed to respond to the dispute.
      Unpursuable:
      BBB is unable to locate the business.
      I purchased a **** Bravia 9 75 television and while under the warranty period I noticed regions of the screen were starting to dim. I reached out to **** for help where the opened a warranty for my TV and then promptly deemed it physical damage that voided my warranty despite zero physical damage. The photos they requested showed the issue at hand and clearly show a television that was free of any physical type of damage, no cracks, no scratches, nothing. The screen itself has never been touched not even wiped down for dust. I asked them to provide what evidence they had that it could be physical damage because knowing that was not the case, they refused. I asked them to send an authorized or certified repair person to inspect and assess the cause of the issue and they also refused. They wont let me talk to the team who makes the determination, and refuse to repair or replace it. I spent $3500 on this television and cannot believe this is how they are handling it.

      Business Response

      Date: 06/04/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ****** ******** about the ******* K75XR90. A Limited Warranty is provided with the product that warrants against defects in material or workmanship for a designated period. We apologize for the inconvenience this issue has caused, however due to the fact that the unit was diagnosed with Physical Damage whether it is accidental or consequential, **** will not be able to honor its warranty and that we are unable to assist with the repair/exchange. As a one time accommodation we offered a discount towards a new purchase but customer refuse, no more possible accommodation.

      Sincerely,

      *** ****

      Customer Answer

      Date: 06/04/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID# ********, and have determined that my complaint has NOT been resolved because:

      [Your Answer Here]

       

      You can clearly see in the photos provided, the region affected has zero physical damage. There is no proof of physical damage because there never has been any physical damage. The only person who has ever physically moved this TV was the Sony delivery person, so then the blame still is on ****. This is clearly an issue with the backlighting and I attached a photo describing the issue and possible causes. They are using physical damage without any proof or evidence as a blanket method of voiding peoples warranty and Ive read countless stories about other people in similar situations. Why cant they send someone to inspect in person? *** offered to even pay for a Sony repair person to inspect it, and they refuse. It is a manufactured defect in the power supply or driver board. After further research its also noted that heat can cause this same issue, and as this screen naturally gets hot when in use, this could also very well be an issue which anyone who knows anything about TVs could tell as well. Sonys response is completely unacceptable. 

       

       

      In order for the BBB to appropriately process your response, you MUST answer the question above.


      Sincerely,

      ****** ********




       

      Business Response

      Date: 06/18/2025

      Dear Dispute Resolution Services:

      Thank you for contacting Sony Electronics **** regarding the complaint your office received from ****** ******** about the ******* K75XR90. Our diagnosis revealed physical damage to the unit. As our warranty does not cover accidental or consequential physical damage, we are unable to repair or exchange the television. As a one-time courtesy, we offered *** ******** a discount on a new **** purchase, which he declined. We regret that we cannot offer any further accommodations.

      Sincerely,

      *** ****

      Customer Answer

      Date: 06/25/2025

      Better Business Bureau:

      I have reviewed the response made by the business in reference to complaint ID# ********, and have determined that my complaint has NOT been resolved because:

      [Your Answer Here]

       Again, there is no physical damage, no pressure has ever been applied to the screen/or housing of the television, there has never been any impact with the screen or television as a whole. When the television was delivered, ***** own delivery person carried it inside. There is no proof of physical damage because there has never been any physical damage. This issue is likely caused by heat from the backlight yet they continue to refuse to provide evidence (because none exists). I dont want to buy another TV, I simply want this one replaced under warranty which they are wrongfully denying. Why cant they send a repair or technician out to evaluate the television in person and confirm the real source of the issue? *** literally offered to pay them to send a repair technician to evaluate the television and if it is deemed not physical damage that they reimburse the repair fee and cover the warranty.  

       

       

       

      In order for the BBB to appropriately process your response, you MUST answer the question above.


      Sincerely,

      ****** ********




       

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