After selling an expensive item (Chicago Bears Walter Payton Autographed full size helmet) That I purchased Insurance on Friday, July 3, 2009 thru UPS in the amount of a declared value of $2, 000.00 at a cost of $34.07 UPS (Tracking#)1z610X754219780041. When buyer received item on July 10, 2009 it was destroyed. Buyer returned item to me on July 13, 2009 in original packaging and original box and put box inside of another box for return shipping and received on July 15, 2009. After receiving item I contacted UPS like I was instructed by UPS Representative to put the claim thru on the insurance but UPS refused to investigate the item and denied claim because it was returned back to me (1st Excuse). After a phone call to UPS's corporate office on July 17, 2009 I spoke to John Kinnary, John advised me to contact UPS's insurance, which is Crawford. I called Crawford on July 17, 2009 and spoke with William Porterfield, William asked me to forward pictures of damaged item and packing material and I did. It took 3 attempts and many phone calls on my end to get any responses from Crawford. Then on July 20, 2009 Charles Reed from Crawford called me to tell me the claim was denied, due to the fact that the bubbles that were used were not big enough (2nd excuse). I contacted BBB in Atlanta, GA and filed a complaint on 7/30/09 on 8/3/09 I received a response from BBB that UPS denied the claim again, because item ". The item was packaged in a plastic container with no cushioning inside the plastic container" (3rd excuse). The helmet is in an acrylic case that is designed to hold it secure. The packing of the helmet is as follows: The helmet comes in the acrylic case which is protecting the helmet and the autographed. The case which is containing the helmet had bubble wrap and popcorn to cushion the item entirely, which I have pictures of via e-mail to William Portfield due to his request of wanting to see pictures of packing material. At this point I am beside myself. I have also filed a claim with Illinois Attorney General Office "Lisa Madigan". I am hoping someone will hear my case and many others that I found on different pages of the internet and do something about UPS's way of NOT handling claims and making up lies so they don't have to refund peoples money.