I'm selling a vanilla visa gift card with $105 on it, which essentially works as a credit card for online purchases. I'm looking for around 3.5USD/BTCish, so around 30BTC or make me an offer. If the buyer is well known and trusted I would be willing to go first.
You might find a buyer if you listed this on the #bitcoin-otc marketplace.
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http://webchat.freenode.net/?channels=#bitcoin-otc-foyer -
http://www.bitcoin-otc.com