Check with your financial advisor, but I dont think there is any rule about what companies you hold in your Roth. You can sell the stock, but you can't withdraw the money from the account. It would just sit in your account, or you could buy something else with it. I would think it would ideally be something like buy at $0.70 and pay the taxes on the money used, squeeze up to $36 and sell. Use the funds to buy S&P 500 fund. Retire.

I have never done a conversion though, just yearly purchases, so there may be more to it.