OPINION

Deep appeals his conviction of five counts of an indictment charging him with violations of the Selective Service Law and of a violation of 18 U.S.C. § 1001 . The first, second, third and fifth counts, using different legal theories, essentially charged Deep with evading military service by knowingly making false representations to the Selective Service System that he was undergoing “active orthodontic treatment,” when in fact he was not. 1

*1318 Count four charged that during the period from April 13, 1971, to May 11, 1971, Deep knowingly failed “to report to his Selective Service Local Board the fact that he no longer wore such appliances and was not undergoing active orthodontic treatment, a fact regarding defendant’s physical condition that might result in his being placed in a different classification.”

Deep moved to dismiss the indictment on several grounds, including failure of any of the counts to state an offense. The motion was denied. He also moved for judgment of acquittal at the conclusion of the government’s case-in-chief and again at the conclusion of the evidence. Both motions were denied and a jury found Deep guilty on all counts. We affirm.

In count four, Deep was charged with a failure to report promptly to his local board any change in his physical condition which might result in his being reclassified. See 32 C.F.R. § 1625.1 (b). Specifically the indictment alleged that, from April 13 to May 11, 1971, he failed to report that he no longer wore orthodontic appliances and was no longer undergoing active orthodontic treatment. Deep had appeared for his induction physical examination in January, 1971, wearing orthodontic appliances. As a result, his local board classified him 1-Y (not currently qualified for service in the Armed Forces). Had the alleged unreported facts been true and had he reported them, the local board might have reclassified him 1-A (available for military service).

Viewing the evidence in the light most favorable to the government, Glasser v. United States, 315 U.S. 60, 80 , 62 S.Ct. 457 , 86 L.Ed. 680 (1942), the facts are these: In October, 1970, subsequent to passing his preinduction physical examination and just prior to the date Deep was to report for induction, Dr. Bernard Bender, a dentist, examined Deep and ordered and installed for him orthodontic appliances. They consisted of eight bands and two arch wires. Four teeth in his upper jaw and four in his lower were banded; the arch wires were attached to and passed through loops in these bands. There were no small wires, which actually supply the tension to the appliances, available in Dr. Bender’s office at that time. It is at least questionable whether they were ever installed. Deep returned for two addition *1319 al recorded appointments; the last was on January 12,1971.

On February 7, 1971, Deep was in an automobile accident and was hospitalized. X rays were taken to determine whether he had fractured his skull. At his trial, the government’s expert orthodontist testified that the X rays showed that, as of the date of the accident and hospitalization, Deep was wearing only two of the eight bands and neither of the arch wires. He stated that these two bands alone could serve no possible orthodontic purpose.

On April 13, 1971, FBI agents interviewed Deep and asked him why he was no longer wearing his braces. Deep admitted that they also informed him that he was required to report his changed physical condition to his local board. His response to this advice was that he knew he was required to do so because he had read the back of his classification card, Form 110. (The local board had sent Deep classification cards on four different occasions.)

On May 13, Deep appeared before a federal grand jury. The assistant United States attorney in charge of the investigation noticed that Deep was not wearing his braces and informed Deep of that fact.

Finally, On May 14, 1971, Deep wrote his local board stating that he had been in an automobile accident and had to remove his bands as a result.

Count four of the indictment charged Deep with a knowing failure to perform a required duty during the period from April 13 to May 11, 1971. Clearly, there was sufficient evidence for the jury to believe that Deep’s physical condition had changed in that at the time of the accident he was no longer wearing any type of effective braces; that this change might result in a reclassification; that Deep had a duty to report this change; and that Deep knew of this duty. His failure to do so during the period charged completes the proof necessary to sustain his conviction on count four.

United States v. Ayala, 465 F.2d 464 (9th Cir. 1972), is indistinguishable from the case before us. The four counts in Ayala appear to be the same as the first four counts in this case. There, too, there was a conflict in the evidence. In affirming count four, we held:

465 F.2d at 466 .

It is true that there was evidence which the jury might believe that Deep had bad gums and a malocclusion. But that does not militate against the jury’s obvious finding of the facts necessary for a conviction on count four. For this there was sufficient evidence. As in Ayala , the Deep jury could reasonably have inferred that Deep had removed his braces at some time between January 12 and February 7, 1971. (The only fact at issue is the exact date; Deep admitted that he himself took them off.) The jury could also reasonably have concluded that Deep was no longer undergoing orthodontic treatment of any kind.

We cannot distinguish Ayala based upon testimony of an expert called by the government who stated that bands can be removed for various periods as part of orthodontic treatment. He stated on direct examination that an orthodontist might remove them periodically *1320 to clean or x-ray the teeth. 2 He also stated on cross-examination that, in a few hypothetical cases, the braces might be removed for two or three months to permit muscle exercises; however, those eases usually involve younger individuals in their formative years with a tongue-thrusting problem as a result of thumbsucking. 3

The expert’s testimony does not distinguish this case from Ayala . In order to hold otherwise, we would have to *1321 conclude that because of this testimony, the jury could not have reasonably drawn the inference, as was properly done in Ayala , that Deep was no longer undergoing any type of treatment, “active” or otherwise. We would have to say that, regardless of any other testimony, the jury was required to seize on a small part of the cross-examination of an expert, to give full weight to that testimony and to return an acquittal; and further, that the jury was required to find the following to be reasonable, acceptable and demonstrating a continuation of orthodontic treatment: (1) Deep, rather than an orthodontist removed his own braces in spite of expert testimony that the only way they can or should be taken off is by the orthodontist; and (2) he had removed his braces for some protracted period for orthodontically-prescribed muscular therapy (for which there was no evidence) which therapy is usually reserved for younger individuals with a prior history of thumbsucking (for which there was no evidence). We disagree that the jury was required to find such a hypothetical situation applied to this case. Not only does the law not require the jury to make such a finding, but it would be improper here because there was absolutely no evidence to support it. It is clear that the jury, as in Ayala , could and did properly conclude that Deep “was not receiving orthodontic treatment of any kind, and that he knowingly failed to inform his local board within the prescribed ten-day period that he was no longer receiving such treatment.” Ayala, 465 F.2d at 466 . We would err in reversing the jury’s conclusion in this case since we are required to draw all inferences from conflicts in the evidence in favor of the government as the prevailing party. Glasser v. United States, 315 U.S. at 80 .

Deep charges that count five does not State any offense and therefore his motion to dismiss should have been granted. The substance of the charge was that Deep made a material false statement in violation of 18 U.S.C. § 1001 4 when he wrote to his local board “stating that he recently removed his orthodontic bands due to an automobile accident, when in fact he did not remove his orthodontic bands due to an automobile accident.” He contends that it is not material whether the removal was due to an accident or not, that that part of the statement would not influence any action or inaction by the board and, therefore, the statement is immaterial.

It is true that materiality must be demonstrated for a conviction pursuant to section 1001. Paritem Singh Poonian v. United States, 294 F.2d 74, 75 (9th Cir. 1961). The test for determining materiality is

*1322 United States v. East, 416 F.2d 351, 353 (9th Cir. 1969).

Although one could conjure up an argument how the isolated statement pertaining to the reason for removal was not material, taking the statement as a whole in the context in which it was made leads us to conclude that it was material. The statute provides for the punishment of any person who, in a matter within the jurisdiction of the government, “conceals or covers up by any trick, scheme, or device a material fact” or knowingly “makes any false . statements.” Deep covered up the fact that he removed the bands and wires himself, not because of an automobile accident, but because the bands and wires were part of a scheme designed to prevent his induction into the service, that he had no other reason to wear them and that he removed them prior to the accident. His attempt to conceal and cover up the real facts by claiming that he removed the bands and wires due to an accident demonstrates the required materiality. If Deep had actually removed the bands and wires as part of an active orthodontic treatment, he would have had no reason to have concealed the fact that he had removed them prior to the accident. In addition, the suggestion that the bands and wires had been removed due to an accident would have a natural tendency to influence the local board to believe that the physical condition necessitating the initial orthodontic treatment still existed. We conclude that Deep both concealed a material fact and made a material falsification. The sufficiency of count five should be determined on the basis of a practical approach, not technical considerations. Hopper v. United States, 142 F.2d 181, 184-85 (9th Cir. 1943).

Because of concurrent sentences imposed, it is unnecessary for us to discuss counts one, two or three. Benton v. Maryland, 395 U.S. 784 , 89 S.Ct. 2056 , 23 L.Ed.2d 707 (1969); United States v. Moore, 452 F.2d 576 (9th Cir. 1971).

Affirmed.

. Count one charged that Deep knowingly and wilfully secured military disqualification because on January 26, 1971, he falsely represented to the Selective Service System *1318 “that he was then, and would be in the future undergoing active orthodontic treatment, when in fact he was not, and would not be in the future, undergoing such treatment.”

Count two charged that on January 26, 1971, Deep “knowingly cause [d] to be made a false, improper and incorrect physical examination at the Armed Forces Examination and Entrance Station [“AFEES”], in that [he] reported for physical examination and induction wearing orthodontic appliances on his teeth and represented that he was undergoing active orthodontic treatment, and in consequence thereof was found not acceptable for induction, when in fact defendant was not then undergoing any genuine active orthodontic treatment, but had merely had orthodontic appliances placed on his teeth for the purpose of evading service in the Armed Forces . . . . ”

Count three charged that on March 9, 1971, Deep knowingly caused to be made a “false, improper and incorrect classification of himself” by reporting to AFEES on January 26, 1971, wearing orthodontic appliances and “represented that he was then and would be in the future undergoing active orthodontic treatment, and was found not acceptable for induction on the basis that he was undergoing active orthodontic treatment, in consequence of which on March 9, 1971, the Local Board reclassified [him] from 1-A . . . to 1-Y, when in fact defendant was qualified for service in the Armed Forces and was not then undergoing any genuine active orthodontic treatment, but had merely had orthodontic appliances placed on his teeth for the purpose of evading service in the Armed Forces . . . . ”

The fifth count charged that Deep knowingly “falsified, concealed and covered up a material fact and made a false, fictitious and fraudulent statement” in that he sent his board “a letter stating that he recently removed his orthodontic bands due to an automobile accident, when in fact he did not remove his orthodontic bands due to an automobile accident.”

. Tlie doctor stated:

. The actual testimony in this regard was as follows:

. 18 U.S.C. § 1001 provides: