Unused H1B - transfer to L1 A - possible

I have a H1B Visa issued by my current employer X. However I have not travelled on it as my wife will not be able to work when on H4.

My H1B will expire in 2016. Could someone suggest me whether I can get my H1B transferred to L1A without even entering US on my current H1B. If yes, what will be the process for the same?