Luong

MEMORANDUM

Huy Chi Luong appeals from his Eastern District of California convictions for money laundering and the resulting 480-month prison sentence. We affirm the convictions, but vacate the sentence and remand to the district court for resentenc-ing.

I. Sufficiency of the Evidence

Luong first challenges the sufficiency of the government’s evidence. Evidence is sufficient for conviction if, viewed in the light most favorable to the government, “ ‘any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.’ ” United States v. Tubiolo, 134 F.3d 989, 991 (9th Cir.1998) (quoting Jackson v. Virginia, 443 U.S. 307, 319 , 99 S.Ct. 2781 , 61 L.Ed.2d 560 (1979)). Luong does not dispute that he received proceeds from the specified unlawful activity (“SUA”), or that he participated in the charged financial transaction, but contends (1) that the government did not prove that the money involved in the charged financial transactions came from the SUA; and (2) that the government failed to prove an attempt to conceal with respect to Count 86. Neither argument succeeds.

The government presented evidence that Luong received significant proceeds…