I think your offer was good, but they don't need the money.
here are a few more domains:
i.e.
1 ACCENT.COM.
2 AFGHANISTAN.COM.
3 AMISH.COM.
4 ASBESTOS-MESOTHELIOMA-HELP.COM.
5 ASSISTANT.COM.
6 BADGE.COM.
7 BAG.COM.
8 BANK.COM.
9 BARBEQUE.COM.
10 BREAKFAST.COM.
11 BRITISH.COM.
12 CABIN.COM.
13 CAPITOL.COM.
14 CARCARE.COM.
15 CARPETING.COM.
16 CARTOON.COM.
17 CASABLANCA.COM.
18 CATAMARAN.COM.
19 CEDARRAPIDS.COM.
20 CHART.COM.
21 CHEATZ.COM.
22 CITYGUIDES.COM.
23 CLEARWATER.COM.
24 COLLEGE.ORG.
25 COLLEGESEARCH.COM.
26 COMPUTERDATING.COM.
27 CRAZY.COM.
28 CREDITUNION.COM.
29 CUSTOMBIKES.COM.
30 CYBERFINDER.COM.
31 DATASECURITY.COM.
32 DENIM.COM.
33 DESK.COM.
34 DEUTSCHLAND.COM.
35 DICTIONARIES.COM.
36 DISCOUNTFURNITURE.COM.
37 DOMESTICS.COM.
38 DUPLEX.COM.
39 EMBASSY.COM.
40 ERROR.COM.
41 ETHIOPIA.COM.
42 FAMILYTREES.COM.
43 FASTLOANS.COM.
44 FASTPITCH.COM.
45 FEDERALBANK.COM.
46 FINDERS.COM.
47 FINDJOB.COM.
48 FLOORING.COM.
49 FLORIDA.ORG.
50 FORECLOSUREHOMES.COM.
51 FREEPCGAMES.COM.
52 FREEPHONE.COM.
53 FREETAXPREPARATION.COM.
54 FRESHKICKS.COM.
55 FRESHMAN.COM.
56 FUNSTUFF.COM.
57 GRADSCHOOL.COM.
58 GRANADA.COM.
59 HAIRSPRAY.COM.
60 HEALTHCAREJOBS.COM.
61 HEATING.COM.
62 HIGH.COM.
63 HOLLOWAY.COM.
64 HOMEHEALTH.COM.
65 HOMESECURITY.COM.
66 HOTCAR.COM.
67 HUMOR.COM.
68 INTERIOR.COM.
69 INTRO.COM.
70 IRS.ORG.
71 ISLAMIC.COM.
72 ITALIAN.COM.
73 JAKARTA.COM.
74 JLO.COM.
75 JUMPERS.COM.
76 KENTUCKY.ORG.
77 KIDSONLY.COM.
78 KITTENS.COM.
79 LATINOS.COM.
80 LIBERAL.COM.
81 LICENSE.COM.
82 LOCATE.COM.
83 LODGES.COM.
84 MADNESS.COM.
85 MANILA.COM.
86 MANSIONS.COM.
87 MEDICATION.COM.
88 MIDWEST.COM.
89 MOSQUITO.COM.
90 MOUNTAIN.COM.
91 MUFFIN.COM.
92 MUFFINS.COM.
93 NC.COM.
94 NETFRIEND.COM.
95 NETWORKTOOLS.COM.
96 NEWSLETTER.COM.
97 NOEL.COM.
98 NOODLE.COM.
99 NOTAX.COM.
100 ORLANDOFLORIDA.COM.
101 OVERNIGHT.COM.
102 PALMTREES.COM.
103 PLANT.COM.
104 PLAYGAME.COM.
105 POLICY.COM.
106 POLYNESIAN.COM.
107 POMONA.COM.
108 PORTSMOUTH.COM.
109 PRESCRIPTIONS.COM.
110 PRISON.COM.
111 PROFESSIONAL.COM.
112 PROM.COM.
113 PROPOSAL.COM.
114 PUMPKINS.COM.
115 RAILROAD.COM.
116 READERS.COM.
117 READY.COM.
118 REDSEA.COM.
119 RIFLESCOPE.COM.
120 RINGWORM.COM.
121 ROOF.COM.
122 RUNNING.COM.
123 SAILING.COM.
124 SAUDI.COM.
125 SCHOOLBOOKS.COM.
126 SCHOOLSONLINE.COM.
127 SETTLEMENT.COM.
128 SHEBOYGAN.COM.
129 SHORTS.COM.
130 SHUTTER.COM.
131 SHY.COM.
132 SICILY.COM.
133 SK8.COM.
134 SKIING.COM.
135 SKINDISEASE.COM.
136 SMOKIES.COM.
137 SNOWMOBILE.COM.
138 SOUTHAMERICA.COM.
139 SPORTSCHANNEL.COM.
140 SQUASH.COM.
141 STATIONARY.COM.
142 STATIONERY.COM.
143 STUDIES.COM.
144 SUBSCRIPTIONS.COM.
145 SUNBURN.COM.
146 TAIPEI.COM.
147 TANNINGBEDS.COM.
148 TAXADVICE.COM.
149 TAXBREAKS.COM.
150 TAXPLANNER.COM.
151 TAXPREPARATION.COM.
152 TAXPROBLEMS.COM.
153 TAXREDUCTION.COM.
154 TAXRETURN.COM.
155 TEA.COM.
156 TOLLFREE.COM.
157 TOPAZ.COM.
158 TOYSHOP.COM.
159 TRANSMISSION.COM.
160 TREASURY.COM.
161 TRIATHLON.COM.
162 TRIBAL.COM.
163 TURNTABLES.COM.
164 TUXEDO.COM.
165 UNITEDKINGDOM.COM.
166 UPTOWNKICKS.COM.
167 VA.COM.
168 VEHICLE.COM.
169 WINDSURFING.COM.
170 WORKSHOPS.COM.
171 YELLOWSTONE.COM.
172 ZEPHYRHILLS.COM.
and that's the short list.
