Two letter dot com range: Low $xx,xxx to $x,xxx,xxx
(with most selling for low $xx,xxx to high $xx,xxx).
They are all at least in the 5-figure range; even the least expensive with the worst letter combination imaginable will be low $xx,xxx.
The prime two-letter domains that that large corporations own would never be put up for sale. But picking just two, you can see how the value could easily be in the $xxx,xxx:
HP.com = Hewlett Packard
AA.com = American Airlines
Large companies that want a two-letter domain may pay $xxx,xxx for a similar abbreviation as above.
Also, two letter domains can spell words, such as me, he, if, no, be, we, etc -- all of these two-letter domains are quite valuable.
Here are some of the top two-letter domain sales:
IF -- $1,000,000
ME -- $460,000
MR -- $125,000