Ok. I ask that you PLEASE not log off without leaving a smiley face/positive rating. This is VERY important and we do not finish just because it says, "To finish...". You may continue to ask additional questions without additional charge on this same thread even after you leave a positive rating.
I had this discussion with a colleague of mine who has over 30 years of experience practicing immigration
law (I have over 13 years) and we determined that technically, a person in a situation that never worked for the petitioning H-1B employer and never received H-1B visa stamping was never technically counted against the cap BUT if the original employer that petitioned for that person petitioned for that person again, USCIS may determine that case to be cap-exempt. What this means is that you might be cap-exempt if the old employer petitioned for a new H-1B for you. That would really be your only sliver of hope there, but since you state that employer went out of business, then you would be subject to the cap again if a new H-1B employer filed for you. You will need to find a cap-exempt job and those are at an institution of higher education or its affiliated or related nonprofit entities or a nonprofit research organization, or a government research organization. Those are not subject to the numerical cap. If not, then you have to wait until April 1, 2016 to apply and to begin working on October 1, 2016. I am truly sorry. I wish I had better news for you.
Now that I have given you an answer, you may rate me positively OR ask for additional information. Please do not rate me negatively for bad news or things that you may already know. That does not help you or me. I am here to help you and I am on your side. Give me a chance to help you. All you have to do is respond asking for additional information. You are NOT charged per question nor are you charged per response. If this seems a little complicated or overwhelming, I can also offer you an additional service for a small fee where we can speak in private over the phone or through email that may be helpful (this is a public forum where anyone can read the responses). Feel free to decline it, but if you do, please remember that I am not given a salary, so the only way that I am compensated is if you rate me positively. So at least please use the smiley faces and a bonus is always appreciated if you feel I earned it. Also, your question does NOT close just because it says, "To finish". I can still answer additional questions for you without additional charge. If I do not hear from you, I will automatically send that additional offer request. Thank you for your understanding and if you would like to request me in the future, just type: FOR GUILLERMO in the subject line and message box.