Dykman

MEMORANDUM **

Vickie Dykman appeals her conviction for misappropriation of postal funds in violation of 18 U.S.C. § 1711 . She challenges the district court’s denial of her Federal Rule of Criminal Procedure 29 motion for a judgment of acquittal. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

*264 We review de novo Dykman’s challenge to the sufficiency of the evidence. United States v. Williams, 547 F.3d 1187 , 1195 n. 6 (9th Cir.2008). Examining the evidence in the light most favorable to the government, we must determine whether a rational jury “could have found the essential elements of the crime beyond a reasonable doubt.” Id. At issue in this appeal is the element of conversion. 1 Dykman asserts that the evidence was insufficient to show actual loss, and that in any event, an accounting discrepancy, without more, is insufficient to show conversion. After a careful review of the evidence presented to the jury, we disagree. We conclude that a rational jury could have found that the element of conversion was satisfied.

We first address Dykman’s contention that the government failed to present sufficient evidence of loss because it did not conduct an independent…