I understand the owner of Willows have opened up in Tilton. If so what is the name of the new place?? Their old website still works. Maybe they are still trying to sell gift cards?? Just a joke... This is an interesting situation. Most folks, not all, that go out of business do not go back into the same type of business or open a new place a very short time later. I would find that someone that was selling gift cards up to hours before closing a bit unethical. I would suggest a boycott of the new place unless one could give a good reason why you would do this to the nice customers that did enjoy going to this restaurant. If you check my previous post I really enjoyed this place. Going out of business is one thing. Taking advantage of people is another. I know several people that got stuff with giftcards. Let's have a formal BOYCOTT unless the owner give a damn good explaination!!