Mail no longer makes sounds

As soon as I upgraded to Mountain Lion, my Mail sounds stopped. I checked the Mail preferenced and there is a New messages sound selected as is Play sounds for other mail actions.

I also checked in the Notification section of System Preferences and Mail has Play Sounds when recieving checked.

I also checked Sound Effects under Sound and that is set to max volume and Play user interface sound effects is checked

Any ideas?

Thanks,

Dom