I ordered a pair of shoes from this company, paying through PayPal. They sent me an email on August 2nd claiming that they had shipped. I STILL (on 9/14/10) haven't received them. I have called, emailed, and even sent an actual letter, and have gotten no response. I have also called the post office, who couldn't help me because Upscale Comfort didn't send me a tracking number.
EDIT 9/15: I did hear from Upscale Comfort finally! It was an email snafu rather than an intentional scam. They're slow to answer email, but I did evenutally get a response, and it has been worked out.