Manuel

MEMORANDUM **

Mark Manuel appeals his 10-month sentence imposed following a guilty plea conviction for Making False Entries, in violation of 18 U.S.C. § 1005 . We have jurisdiction under 28 U.S.C. § 1291 and 18 U.S.C. § 3742 . We affirm.

Manuel challenges the district court’s calculation of his offense level under Sentencing Guidelines § 2F1.1, and contends that the district court erred when it considered two non-sufficient funds (NSF) checks “relevant conduct” under Guidelines § 1B1.3 because his actions with regard to the NSF checks were not illegal and even so, it was not foreseeable that the two checks would be returned unpaid. We review for clear error, United States v. Hahn, 960 F.2d 903, 907 (9th Cir.1992), and conclude that this contention lacks merit.

The record shows that Manuel, in his capacity as a bank officer, regularly provided Robert Youn with thousands of dollars in cash, before receiving covering funds, over a period of four or five months prior to July 22, 1999, and that his offense of conviction was a result of his attempt to avoid detection for those activities. Although each transaction did not result in a loss to the bank, they were nonetheless illegal…