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, though most portals don’t pay out on gift cards through Ebay these days.
Both Giftcard Zen and ABC Gift Cards are paying 80% for Overstock.com gift cards, and both allow electronic submission.
This is a good way to either earn 5x UR or to meet a credit card spending requirement.
There are a few other new gift card deals which you can view here, but this is the only one with any reselling potential.