Here's the latest Sedo sales report for this week, topped by SOT.com, a three letter .com domain. It sold for $46,000 dollars. View the full report here.
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SOT (Oy Suomen Ohjelmistotyö Ab ≈ Finnish Software Engineering Ltd) released a Finnish Linux distro back in the day, I faintly remember using it at my uni. I believe SOT still is a somewhat operational company (it went bust at some point), but the current owner, Mr Kuutti, who happens to live a 10-minute drive from my house, decided to sell the .com.