My flip foreclosed :(

[Account Closed]

So back in March of 09 my partner and I purchased a property for 32.5k and turned around and flipped it a few months later for 115k.
In late 2010 it slipped into foreclosure and the bank now owns it.

Should I Feel guilt over this?

Next question, and it gets a little more clouded i guess. The bank that took this back listed it for sale with an out of the area realtor, who happens not to use the local MLS. Because of this the property dropped from 70k down to 35k with nobody buying it to date. There is no sign for sale. I'm thinking about offering 27k, i figure it's worth about 60k-70k

Should I feel guilty that I'm double dipping on this address?