That's a good question - not sure......... If that's the case though, just hold it & see if it becomes worthless (i.e. ZERO value or de-listed) - then you can claim a complete loss on your taxes at least.
Look in the policies for TDA - I seem to remember a fee though for conversion of cert's from one stock symbol to another (RS's, RM's, etc).
But hey, it's up 100% today! (from .025 to .05)!!