First, I think you're lucky that you only have 60 links outstanding, we recently took a client that had over 5000 bad links!!
If you have emailed or tried to contact the remaining websites then I'd say its time to turn to the disavow tool. Be really careful though when using it because you have to be 100% sure that these are bad links before disavowing them. Once you have submitted the disavow file (which can take a week or 2 to filter through to Google) you will get a message in Webmaster Tools to tell you they have received it.
I'd say at this point, resubmit for reconsideration. If you have evidence that you tried to contact these websites then include that in your request because Google wants to see that you have made an effort to get them removed first.
If the links are as bad as you say then they are probably doing more bad than good so don't worry about the link juice they are passing.