The other possibility is just putting down a company that has shut its doors permanently. With all the companies dropping like flies this year, it would be very plausible. The mortgage industry has been especially hard hit.
A few years back when World Com went belly up, I received several emails from people writing that they had successfully used them as a previous employer.
Remember, at the end of the day, your goal is to put together a story that makes sense and doesn't set off any red flags.