Select Portfolio Services Lender is Uncooperative and Unrealistic Salt Lake City, Utah

I am currently dealing with SPS on a short sale. We have asked the lender for deed in lieu (denied), loan modification (denied) and after having the property on the market for over a year, we get an offer. The mortgage is for 132k, offer at 140k. SPS is saying that they had a field rep. do a market analysis on a certain date and they did access the house. Well, the person who was at the house on such date says he did not do a field inspection on this property.
This lender is not concerned that they have caused the elederly owners stress, mental anguish and financial hardship. They have been hospitalized numerous times, have many health issues and such. Lender seems to think they can get 180k for this home that is currently listed for 155k. When I asked them for info as to who gave them this price, they said they would not release that info. Whoever it was that gave them that suggested price is out of their mind. SPS said I could pay for an appraisal ($450) and they would look at it but after speaking with others about this company, I get the feeling they would not accept it anyway and I would be out  the $.
The lender is uncooperative and unrealistic about the market in the area and insist that they will not negotiate a short sale because they feel the property is worth 180K (hah!). My net out showed they would have to write off $4911. I spoke with their representative about this and they immediately reduced the commission to 4% and closing costs to 3%. This means fees of about $9800. I don't understand why this lender insists they won't look at an offer under 161k when the market does not support their estimate of 180k.
They have consistently harrassed the owners, oftentimes calling in excess of 5 times a day. They were sent a cease & desist letter in February and still continue to disregard the notification. Owner has been working with the Office of Senior Affairs, who told them to walk away and that they are judgement proof.
Heads up: the first thing you hear when you call is that they are a debt collection service. I don't know how anyone could work with this lender at any time when they are so adamant about things. They don't care about anything but $ and keep piling up the late fees, etc. to the tune of over $10,000. Call center does not even stop talking when you try to speak with them; they are concerned about themselves and have no regard for any situation.