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I have an entry for Race to the Stones, a 100km race over the Chiltern Ridgeway (run by Threshold, James Cracknell's company). Unfortunately, I've got a wedding on the same day so can't make it. They don't do refunds but do let you transfer the place for £20. The full cost of a place, non-stop is £119.
I'd rather be able to get something for it and let someone else have the chance to run and enjoy a really good event. If you're interested, I'm willing to transfer the place for £90 - I'll front the transfer cost myself also, so all I'm getting back is £70, while you can get a place for 75%. This can be open to negotiation if no takers and you want to make an offer.
It really is a well run event - I did it last year and despite getting injured was really impressed by the levels of organisation.