After HF20 you can claim STEEM accounts without paying the 3 STEEM account creation fee. Instead you burn your Resource Credits. You can got to https://steemconnect.com/sign/claim_account?fee=0.000 STEEM&extensions= and claim accounts for yourself. Currently you need over 5000 SP to claim new accounts. It used to be less than half of that few months ago.
What are your plans for these claimed accounts?.