Flores

MEMORANDUM **

Mario Flores appeals his sentence imposed after he pleaded guilty to conspiracy and possession of methamphetamine with intent to distribute in violation of 21 U.S.C. §§ 841 (a)(1) and 846. He argues the district court erred by rejecting his request for a reduced sentence based on his acceptance of responsibility. We affirm.

DISCUSSION

The Sentencing Guidelines provide for a downward adjustment of a defendant’s of *116 fense level “if the defendant clearly demonstrates acceptance of responsibility for his offense____” U.S.S.G. § 3E1.1. The Guidelines note, however, that a defendant who engages in conduct resulting in an enhancement for obstructing or impeding justice (under § 3C1.1) “ordinarily ... has not accepted responsibility for his criminal conduct.” Id. at comment. (n.l). Nonetheless, “[t]here may be ... extraordinary cases in which adjustments under both §§ 3C1.1 and 3E1.1 may apply.” Id. We review a decision concerning whether a case merits a simultaneous adjustment for obstruction of justice and acceptance of responsibility for clear error. United States v. Thompson, 80 F.3d 368, 370 (9th Cir.1996).

Flores challenges the district court’s finding that…