Is there any value in used late 998 cyl heads?

[CooperTune]

I use 295 cyl heads on my 998 builds. This has left me with several Late 998 heads. I can offer as is or have them rebuilt with hard exhaust seats if not already installed. I also have a couple of 940 cyl heads MG Metro and small intake. Also can be had as is or rebuilt. I'm able to drill for additional studs at cost. Contact me if interested. Steve (CTR)