How do I send an REO offer?

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I am very new to real estate investing. I am actually looking to purchase my first home, which is an REO property. I would say the property's After Repair Value is $95K. It needs about $20k of repairs. It has been REO'ed for about 10 months in Florida. I want to offer the Lender $60k. Should I go through the assigned Realtor or try to talk to the Loss Mitigation/ Foreclosure Department directly?

Also, what should I include in the offer. So far, I have a letter from a mortgage lender that says I am pre-approved for a certain amount of financing (so I can close quickly with cash), I took pictures of the repairs and itemized them on paper. Should I ask the Realtor to get low comps for me or should I go on Property Appraiser and print out what I can find? Should I create some kind of a cover-letter specifying and summarizing my objectives?

I know I have a lot of questions, and I appreciate the help greatly. Thanks!!