Well, if you pay me $200, I'll buy them for $1. You get the capital loss (assuming your accountant confirms this is correct - I'm not saying it is), I get $200 to handle the share registry transfer fees and a sleeper to put in the bottom drawer in case something crazy happens and they get re-capitalised or get backdoored into something else. Win for you, pocket money for me plus the chance (slim) to get something in the future.