I just won't take the risks associated with being on the sidelines for the next 30 days.

You actually can buy back in within 30 days. Of course that means you will have a superficial loss. All it means is that you can't apply that loss against your gains to reduce tax. Clearly not ideal, but I'm sure there are circumstances where it would be the best course of action. For example you may have a small superficial loss from selling 1k shares, but then decide to buy back 10k shares within the 30 days. The superficial loss is applied to your adjust cost base of the 10k shares you just purchased (reducing your cost base). With this example, the superficial loss could just have a small impact - and at least you aren't forced to be on the sidelines which could cause you to miss out on some good gains (higher than the superficial loss).

This reply is not really directed at you as indicated you have substantial unrealized losses. I just see here and on other sites that people make it sound like you are "forbidden" to buy back within 30 days.

By the way this is my first post on this board (so much better than SH). I've been following CUU since September of this year, and finally jumped in on 11/28 with 5k shares(@1.27), then again with 5k(@1.09) then one last time with 4k on 12/15(@1.00). Certaintly not the largest position amongst the crowd here. I'm sitting fairly comfortably on a acb of ~1.13.