That should be quite simple. R E F U N D $ O W E D. Sure... that's a requirement. If his goal is to relaunch his business, he must address the liabilities of the previous Carlo Franco. He should have a business plan and it should include capital for the outstanding liabilities of the previous business entity. If he does not have a record of who he owes money to, he should communicate with the potential claimants and work out settlement terms, i.e. proof of purchase, proof of non-delivery, settlement with refund, and a free tie to compensate for pain and suffering. All of that is a lot of work. That's why I question the wisdom of relaunching Carlo Franco under its current brand name. I question his business acumen if he believes this is the best strategy to launch a new internet business.