I dont think you will find someone, unless they kill you on the renewal somehow, as i think, if i remember rightly that ICANN charges $6 for the registraton (someone correctme if i am wrong) so if someone did do it, it would actually cost them $300 $6 i think would be the lowest that you could get, if you found a ICANN registra willing to do it. Other than that, places that i can think of that are fairly low all the time would be a directi reseller.
P.S. You could always try the offers/requests forums to see if anyone is doing domains cheap at the moment.
Note to self: Add something funny! Search is your friend!