Bert,
A few years ago it appeared that the new
Wayne Mfg. Co. would be a reliable source for new 12-port heads for the 18-bolt 235 and 261s. However, a variety of problems seems to have suspended operations.
If you read the historical review of the 12-port heads in the "Historical" link to the left, you will find in Part Nine of the 12 Port Story by Herb Hall that Bob Toros may have made about twenty heads for the 18-bolt 235-261s back in the late fifties and early sixties. These were the 1200 series heads listed in Pat Swanson's 12-port Registry, also in the Historical link. I have not seen many of these heads available on the open market.
Did you see Pat's note above? I have heard that it is possible to modify a 15-bolt head for installation on a 261, but I'm not sure if it is a practical way to go.