Guevara-Cabrera

MEMORANDUM **

Alfonso Guevara-Cabrera appeals his sentence of 77 months imprisonment entered after a remand for re-sentencing ordered by this court. In an unpublished disposition filed January 27,1999, this panel held that the district court did not err in denying Guevara-Cabrera a two-level reduction for acceptance of responsibility under U.S.S.G. § 3E1.1. United, States v. Guevara-Cabrera, 168 F.3d 503 (9th Cir.1999) (unpublished disposition). The panel nevertheless remanded for re-sentencing on a separate issue. Id.

On May 10, 1999, the district court re-sentenced Guevara-Cabrera. The district court again refused to adjust or to depart downward from the otherwise applicable guideline sentence. Guevara-Cabrera again contends that this was error. We affirm.

A district court’s refusal to adjust a defendant’s sentence based on acceptance of responsibility is a factual determination reviewed for clear error. United States v. Fleming, 215 F.3d 930, 939 (9th Cir.2000). In this case, Appellant denied the factual elements of his offense, and refused to sign a written statement at the conclusion of his initial INS interview. These facts indicate that Appellant did not “clearly…