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There are a few witnesses and other members of the community that sell accounts. They are pretty reasonable. If I have the spare SP to delegate I'll also create free accounts on occasion.

@anonsteem
@netuoso

Another option is to create them yourself if you have STEEM you want to transfer to the new account or you have SP you can delegate. I've been using the wallet by @jesta and have made several accounts with Vessel.

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