Problem with a purchase or transfer: Prepaid card

I have sent written letters to appeal a denial but keep receiving the same letter saying the same exact thing!! I have provided documentation to show proof that I am a victim of identity theft, police report, etc. I just keep receiving the same letter on why they have denied my claim. I NEVER recieved any card to make any of the purchases. Under federal law, ( regulation E ) consumer liability for unauthorized electronic fund transfers only applies if the access device is an " accepted access device. '' A debit card is only considered accepted if the consumer requests it and receives it, or validates it. Because I never received or intercepted this card, it is not an accepted access device under the law