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Q I'VE NEVER WRITTEN to you before but read your column nightly because you do come up with answers.

Maybe you can come up with an answer to this one. I was watching television (I can't remember which station) and decided to respond to an advertisement. It was for a compact disc of the "Best of Piano Hits."

On July 26, I sent my check for $19.95 to Silver Eagle Records at a post office box in Orchard Park, along with a cover letter asking that they send the product to me before our wedding anniversary date on Aug. 25.

My check was cashed by them on Aug. 8 but they never sent me the CD. When I called their 800-number, I could only get their answering service.

When this "service" finally checked their computer for my order, all they came up with was "no longer filling orders."

They gave me another phone number to call in Canada (I was told this was a Canadian firm) but every time I call that number there is no answer at all.

This was a gift for our 35th anniversary and I'd still love to have the CD since piano music is my husband's favorite.

-- M.J., Grand Island
A IF THIS PROBLEM can be resolved, it will depend on the efforts and research of the company which now controls the assets of Silver Eagle.

"In July 1990, as a result of Silver Eagle defaulting under the terms of a loan made to it by Dencan Holdings Ltd., which loan was secured by all of Silver Eagle's assets, Dencan enforced its right as a secured creditor and took over the assets of Silver Eagle," says a spokesman for Dencan Holdings Ltd., 1902 Ridge Road, West Seneca, 14224-3312.

"Among the assets taken was an inventory of cassettes, LPs, compact discs and videotapes. In addition, the assets taken included computer tapes, which contained information as to Silver Eagle's outstanding orders, orders filled and inventory on hand.

"We are, at this time, reviewing those files in an attempt to answer any inquiries by customers of Silver Eagle. If there are any further questions, please write to us at the above address."

Consumer gram

To Daphne Williams of Buffalo from Maria Elena Merletti of USAir in Pittsburgh: "We have requested that this passenger send us a list of the items missing from her luggage along with a description of each, date of purchase and original purchase price. To date the passenger has not answered that letter. Upon receiving that information, we will review the matter for settlement."

News Power is designed to help persons who feel baffled, cheated or ignored. Because of the heavy load we cannot tackle every case, but select those where we can do the most good. We'll tell you if we can't handle yours. Send your problems by mail -- mail ONLY -- to News Power, Buffalo News, 1 News Plaza, P.O. Box 100, Buffalo, N.Y. 14240.

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