See [DE 130] at pg 3. Bonfiglio and Simpson alone are owed money from Equinamics for the interlocutory appellate fees in Minalla v. Equinamics. See [DE 204] pg 9, 10. "A party seeking to assert a right of setoff must show that the debts subject to the setoff are mutual, meaning that they exist `between the same parties standing in the same capacity.'" In re Harloff 289 B.R. 770 (Bankr. M.D. Fla), citing In re Tower Environmental, Inc., 217 B.R. 933, 940 (Bankr. M.D. Fla. 1997) (quoting In re Apex International Management Services, Inc., 155 B.R. 591, 593-94 (Bankr. M.D. Fla. 1993)). Because mutuality is lacking here, I will not permit the two amounts to be set off against one another.