Does your friend also want to be able to load Polaroid into this 110 camera too? It may be easier to talk Kodak/Ilford/Fuji/Foma/etal to get back into the 110 film biz. Seriously, arent there some companies that re-spool or load out-dated film sizes (620, 110, 126, etc) Film for Classics, or something like that? Not sure if any are APUG supporters, but I bet there is one or more out there that can help your friend. I hope this helps you.
I just checked Filmforclassics.com, and NO, they dont have 110 film available. Sorry.
Paul