Help negotiating with Wilshire 2nd loan

I have a property that was purchased 100% financing.
1st Option one - 111K ( Payoff 121K)
2nd Wilshire - 29K

Property is worth only about 140K or perhaps less.
I offered 4K to Wilshire and they refused.

They say that the offer has to be midway.
I am not going to pay 15K for the second loan.

Any tips on what i need to say.
The property is not listed with a realtor, because i am
not ready to pay any commissions in the final price.

I also sent them an invoice from my renovator for
4K worth of work and possibly more due to the home
being abandoned for 6 months, all utilities shutoff and
the 1st loan foreclosing.

Any tips?
I need this home at say 110K.

Have offered 104K for the first. yet to hear back from