People get hung up on 8ohms when speakers that are rated for 8ohms have a nominal ohm range of 8ohms but will vary from 5ohms to 12 ohms with frequency. Unless you are charting specs for the FTC its not critical. I found a great deal on a 5.2ohm 250watt non inductive, the 8ohm versions go for 5x's what I paid. Look for a standard value resistor like 4.7, 5.6, 6.8 or 8.2 as those are usually much cheaper. Using two 15 ohms in parallel, three 22 ohm or four 30ohm resistors in parallel will equal close enough to 8ohms to not cause any concern. Another benefit is two 15ohm 50watt resistors would turn into a 7.5ohm 100 watt and four 30ohm 50watt resistors in parallel would turn into a 7.5ohm 200 watt load. Check out a resistor in parallel calculator and save yourself some $$. New Dale NH resistors can be found on ebay on a weekly basis.