It says right there on the spec sheet that it will fire down to 0.4 ohms. It's a regulated mod. You should be fine going down to 0.4 if you want to, but you won't see any benefit to it. It will only output 30W. So, if you have a 0.4 ohm coil it'll only pull about 3.46 volts from the battery. Not that this is a bad thing, but a 0.4ohm coil will be small. You'd get more flavor and probably vapor from a higher resistance coil.
However, to answer your question, you could make a 0.4ohm dual coil setup using 24agw Kanthal. You'd need 8 wraps on a 3mm rod.
That said, it wouldn't be a good vape. It would take forever to heat up and would eat battery life. Try out a 1.5 ohm coil if your atomizer (I don't know what you're using) has enough deck space. If your device supports single coils you can hit 1.5 ohms with 26agw.