Towing Issues: Transfer of liability.. tow... collection, question pool, ca dmv

Question
Jason,
I have a rather long winded question for you based on the following back story which takes place in San Diego:

November 2005 I purchase a used vehicle for $500, I register the vehicle, but only pay a portion of the registration fees. January of 2006 I sell the vehicle to a buyer who gives a name and mexico address and no phone number. I print out, fillout and mail in a CA DMV form 138 "transfer of ownership etc.".
May 2006 I receive a standard post letter from Western Towing of San diego indicating the vehicle was towed and impounded, has accrued a bill of $550 and that according to the DMV, I am the last registered owner. I contact the DMV who confirms that I am the current registered owner as they are NOT in receipt of any 138 form indicating the contrary. DMV recomends i fill out another form 138 send it to them and indicate to Western Towing the details of the transaction. I call western towing, explain the situation. Western towing indicates verbally that the matter should be resolved once the DMV receives the new form 138 indicating release of liability. I mail Western towing a letter of the same spirit.
sooo... october 2006 I receive a letter from "Rickenbacker Collections" indicating responsiblity for a $1,254 collection account purchased from Western Towing.

So the Question is: If a form 138 is sent via post, but never received by the DMV, can a new form 138 be filed retro-activly to show transfer / release of liability at an earlier date.?

thanks inadvance. sorry for such along winded story.. Your help is appreciated

Answer
I found this question in the unanswered question pool, so I will try to answer this for you.  

First of all, I hope you have resolved the problem.

But on to the question, I know that the mail is amazingly full of problems... My advise to you for future reference is to take the Form 138 and hand deliver it and any supporting documents... Personally when I sell a vehicle I get a copy of all the paperwork and a copy of the buyers drivers license, but that's me doing it..

Now as to seeing if the towing company would take a after tow change of ownership form, it is up to them... It does tend to look like you are just trying to beat the system..