diff --git a/app/models/spree/marketing/list.rb b/app/models/spree/marketing/list.rb
index 247f3b9..0e5d313 100644
--- a/app/models/spree/marketing/list.rb
+++ b/app/models/spree/marketing/list.rb
@@ -76,6 +76,19 @@ def self.computed_time
       end
       private_class_method :computed_time
 
+      protected
+
+        def all_users(emails)
+          registered_users = Spree.user_class.where(email: emails)
+
+          user_emails = registered_users.pluck(:email)
+          unregistered_emails = emails - user_emails
+
+          unregistered_users = unregistered_emails.map{|email| Spree.user_class.new(email: email) }
+
+          registered_users.to_a + unregistered_users
+        end
+
       private
         def computed_time
           self.class.send :computed_time
diff --git a/app/models/spree/marketing/list/abandoned_cart.rb b/app/models/spree/marketing/list/abandoned_cart.rb
index d65b126..d6cfaf6 100644
--- a/app/models/spree/marketing/list/abandoned_cart.rb
+++ b/app/models/spree/marketing/list/abandoned_cart.rb
@@ -6,16 +6,14 @@ class AbandonedCart < Spree::Marketing::List
         NAME_TEXT = 'Abandoned Cart'
         AVAILABLE_REPORTS = [:purchases_by].freeze
 
-        def user_ids
-          # FIXME: There is a case where guest user has an incomplete order and we
-          # might have his email if he has processed address state successfully
-          # right now we are leaving that case.
-          Spree::Order.incomplete
-                      .of_registered_users
-                      .where.not(item_count: 0)
-                      .distinct
-                      .pluck(:user_id)
-        end
+        private
+
+          def users
+            order_emails = Spree::Order.incomplete.where.not(item_count: 0).distinct.pluck(:email).compact.uniq
+
+            all_users(order_emails)
+          end
+
       end
     end
   end
diff --git a/app/views/spree/admin/marketing/lists/show.html.erb b/app/views/spree/admin/marketing/lists/show.html.erb
index 92fd77c..039abfc 100644
--- a/app/views/spree/admin/marketing/lists/show.html.erb
+++ b/app/views/spree/admin/marketing/lists/show.html.erb
@@ -15,7 +15,11 @@
     <tbody>
       <% @contacts.each do |contact| %>
         <tr>
-          <td><%= link_to contact.email, edit_admin_user_path(id: contact.user_id), target: '_blank' %></td>
+          <% if contact.user_id %>
+            <td><%= link_to contact.email, edit_admin_user_path(id: contact.user_id), target: '_blank' %></td>
+          <% else %>
+            <td><%= contact.email %></td>
+          <% end %>
           <td><%= contact.uid %></td>
         </tr>
       <% end %>