Can you claim nominal value shares bought at a premium as capital losses?

As a startup, the company has issued shares at a nominal or par value ($0.01 per share) to early stage investors who bought them at a premium (say $100.00). I guess this is pretty common in startups. In this case, the difference (i.e. $99.99) aka Capital in Excess of Par is shown as equity in the company's balance sheet as "Additional Paid In Capital".

My question is can the investor claim the total amount invested ($100 per share) as capital loss in his/her personal tax return, in the unlikely event the company winds up, and the total invested capital amount is irrecoverable? We're looking for a tax accountant who understands such intricacies for startups.