Libman

MEMORANDUM **

Alan Libman appeals the 150-month sentence he received for committing mail fraud, in violation of 18 U.S.C. § 1341 , and engaging in promotional money laundering, in violation of 18 U.S.C. § 1956 (a)(l)(A)(i). We affirm Libman’s sentence, as the district court neither committed procedural error nor imposed an unreasonable sentence. We also affirm the district court’s restitution order.

Before reviewing Libman’s sentence for substantive reasonableness, we first consider whether the district court committed significant procedural error. United States v. Carty, 520 F.3d 984, 993 (9th Cir.2008) (en banc). Libman argues that the district court improperly denied him a three-level downward adjustment for acceptance of responsibility under the Guidelines. See U.S.S.G. § 3E1.1. The transcript indicates, however, that the district court did include the three-level downward adjustment in calculating the offense level as 29 and the Guideline range for custody as 87 to 108 months. That the district court ultimately elected to impose a sentence above the Guideline range did not alter the Guideline calculation itself, which was correct. Libman’s argument to the contrary has no…