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I recently was out of Kinlin XR 300 and bought a pair of Halo Mercury rims from Wynstanleys and they sent me a 24 16:8 drilled.. I sent it back because it was not what I wanted... maybe you could try and retrieve that route? Problem is their website doesn't seem to be very clear on that, unless they have amended it since. Worth a look, they are very decent rims
EDIT: website is now amended...
http://www.winstanleysbikes.co.uk/product/65237/Halo_Mercury_240S_700c_Road_RimYou can pair it with a normal front one, they have that one too, only thing the decals are slightly different and they can't be removed, if you care about these things
Yeah did so just after, response was "The holes are slightly offset, not enough to make a 16:8 build impossible, but also not ideal".
Think I'll give it a miss then and stick with 12:12 or maybe move up to a 28h rear. Don't want to have nipples sitting at a nasty angle and it seems centre drilled 23mm wide rims do not exist.