I have two NYE tickets that are in Section 9, Row P, Seats 5 and 6.
I paid a total of $122.55 for them ($49.50 each plus Ticketmaster charges and tax).
I am selling these for $120.00 and will pay to ship them to you.
We can create a private eBay transaction (if I can remember how to do that!) and pay through Paypal if you would prefer.
Just send me a PM or post back on here.
EDIT:
You can also shoot an e-mail to jcurtismccubbin@hotmail.com.