Limit is 5. Seller is PayPal Digital Gifts. Use Chase Ink for 5x UR points. Search for “overstock 40 50” to find the item if going through a shopping portal.
Both Giftcard Zen and ABC Gift Cards are paying 80% for Overstock.com gift cards, and both allow electronic submission as well.
This is a good way to either earn 5x UR or to spend down any Ebay gift cards you may currently have on hand.
There are a few other new gift card deals which you can view here, but this is the only one with any reselling potential.