You still owe. The financing through your vehicle would be through a third-party financing company. The dealership your car was bought through may be gone, but the finance company is not.
Unless the dealer IS the financer I guess, but you don't get off scott free..

Sorry. For some reason my whole question wasn't posted. The dealer is the financier.

Sorry for some reason my whole question didn't get posted. The dealer is the financier.

I did a little searching, and found this on another answer site which may help:

Answers.com - What happens if a dealer goes out of business and the buyer still does not have the title and can not contact the dealer

Thank you that was helpful! Although it's been 8 months since her last payment. I've learned just recently, the dealer just now is trying to contact her. It'll be interesting to see what happens next!