I don't disagree about Eller having more value than Acciari but I think it's the difference between a 4th and a 6th. In that respect, I'd that keep Eller because he's a bit better. I think Eller is more valuable to us than the return we would get but Acciari's $2mil in cap space is more valuable than the difference in returns.
That all said, Nieto-Eller-Acciari would be a bomb defensive 4th line for us if we are forced to keep everyone.
Now, if we want to look internally for the 3C, that's easy - Ponomarov. Skipping Eller and Acciari, he's the next one on the depth chart and in talking to Hurricane fans, he would be capable of playing there. If you could get get Drury for Pono or the 2nd and Holtz for Jarry+Koivunen, you could put together a hell of a roster:
DOC-Sid-Rust
Bunting-Malkin-Rakell
Smith(trade)-Drury-Holtz
Nieto-Eller-Acciari
POJ-Letang
Petts-EK
Graves-Shea/Ludvig/etc
Neds-Blomqvist
Preference would obviously be to send Smith out for a younger 3LW coming back.