Eckard

MEMORANDUM **

Frank Eckard appeals his 27-month sentence imposed after he pleaded guilty to making false statements to a federally-insured lending institution, in violation of 18 U.S.C. § 1014 . We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

We reject Eckard’s contention that the district court erred by excluding the interest payments he made prior to defaulting on the loan from Home Savings of America (“HSA”) in calculating the loss caused by his offenses under U.S.S.G. § 2F1.1. See United, States v. Clayton, 108 F.3d 1114, 1118 (9th Cir.1997) (reviewing district court’s loss calculation for clear error). Because the district court calculated the loss using only the unpaid principal, payments that Eckard “made towards interest cannot be considered as repayments made on the loan.” See United States v. Allen, 88 F.3d 765, 771 (9th Cir.1996).

We also reject Eckard’s contentions that the district court never determined the exact amount he repaid on the HSA loan prior to default, and that the government’s evidence of loss was unreliable and lacked an adequate foundation. See United States v. Tank, 200 F.3d 627, 630 (9th Cir.2000) (reviewing for an abuse of discretion…