Dell Visa Promo code not sent?

I have not received my Dell Promo Visa Card.  On Oct. 16, my card order was verified and both Dell and the promo company said the code was on its way. The card/code was to be mailed in twenty-eight days. Yesterday was day 28. (I have received several e-mails, text messages, and PM's saying my code is on its way. I've also been notified that the issue has been escalated.)

My order number with Dell is  . 

Who do I contact next? It seems like a $150.00 refund for my purchase is an easy method for resolving the problem, especially since this has been a two-month process.

Frank