MEMORANDUM OPINION GRANTING MOTION FOR RELIEF FROM STAY TO ALLOW RECOUPMENT/SETOFF TOM R. CORNISH, Bankruptcy Judge. This memorandum opinion is filed in support of this Court's Order and Judgment Granting Zeeco's Motion for Relief from Stay to Allow Recoupment/Setoff entered simultaneously herewith. I. JURISDICTION This Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334(b), and venue is proper pursuant to 28 U.S.C. 1410. Reference to the Court of this matter is proper...