Kaul

MEMORANDUM *

Amit Kaul appeals the sentence imposed upon him based on his guilty plea of possessing 15 or more unauthorized access devices in violation of 18 U.S.C. § 1029 (a)(3). Because the parties are familiar with the factual and procedural his *216 tory of this case, we will not recount it here.

After a careful examination of the record, and consideration of the arguments of the parties, we conclude that the district court did not clearly err in its calculation that, pursuant to U.S.S.G. § 2Bl.l(b)(l), the intended loss in this case was in excess of $70,000.

However, the district court erred in applying a two-level enhancement pursuant to U.S.S.G. § 2Bl(b)(2)(A)(i), which provides for a sentence enhancement based on a finding that the offense involved more than ten, but less than fifty victims. In this case, the district court imposed the enhancement on its finding that there were ten intended victims, stating specifically that:

In short, the district court made a finding that there were only ten victims; however, the Guidelines require that there be more than ten victims for a two-level enhancement to be imposed. Thus, as a matter of law, the finding was insufficient to…