In June, Lone Star offered to buy Accredited Home Lenders for about $400 million. Then the subprime mortgage market blew up, and Lone Star tried to back out of the deal, much to the chagrin of Accredited and its lawyers. Now, Lone Star says, “Fine. We’ll still buy you, but only for $214 million,” which makes sense since Accredited fired about 60 percent of its employees and isn’t making any new loans. At least Accredited isn’t based in Korea. Speaking of the Korean Stock Exchange, Lone Star will soon get $5.5 billion for its stake.