Creating an IShellItem instance for a nonexistent file

How can I get an IShellItem object for a nonexistent file (or directory)?

• SHCreateItemFromParsingName and SHCreateItemFromRelativeName with 0x80070002 (file not found) and
• ILCreateFromPath returns NULLpidl.

At first I thought it might not be possible, but, for example, IFileSaveDialog creates one IShellItemfor its result (if you specify a new file in the dialog box).