The most important free agents are in my opinion Sam Shields, Evan Dietrich-Smith and Andrew Quarless. Shields is our best corner and should be kept. EDS is a solid center and has chemistry with the other lineman. Morever don't have other decent players that can play center, so he should be kept. Quarless is solid at the tight end position. Moreover it is questionable whether Finley will return.
We should also keep one or two defensive lineman. On the one hand Pickett is aging and declining, but on the other hand is very important for this defense. Raji has all the tools to be a great players, but fails to impress over and over again. And than there is Jolly. I would like to keep Raji for the right price, but otherwise I would be happy with the compensatory pick.
Would be nice to keep Jones, but he is aging, so only for the right pirce. Otherwise we should take the compensatory pick, use Boykin as 3rd WR and draft a young receiver.
I would also to keep Neal as third outside linebacker. Depth at the outside linebacker position is an issue and he is showing some upside as linebacker. Morever I would like Kuhn and Flynn as well. Kuhn is doing a solid job as fullback, and Flynn is a decent back-up quarterback. Neither of them should be too expensive to keep.
Also I kinda like to keep Starks. Starks is solid 2nd RB, although we do also have Franklin and Harris. Difficult decision.
And then there are those two restricted free agents, Lattimore and Jennings. Neither of them deserves to be paid much more than the league minimum, so I would not tender them.