Pham

MEMORANDUM **

Defendant-Appellant Mo Thi Pham appeals her conviction in the district court for thirty-five counts of health care fraud in violation of 18 U.S.C. § 1347 . On appeal, Pham argues that the evidence the prosecution presented was insufficient as a matter of law. We review de novo the sufficiency of the evidence supporting her conviction. See United States v. Ruiz, 462 F.3d 1082, 1087-88 (9th Cir.2006). “The evidence is sufficient to support a conviction if, viewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt.” United States v. Dearing, 504 F.3d 897, 900 (9th Cir.2007) (quotation marks omitted). “The relevant inquiry is not whether the evidence excludes every hypothesis except guilt, but whether the jury could reasonably arrive at its verdict.” United States v. Mares, 940 F.2d 455, 458 (9th Cir.1991).

To prove that Pham acted willfully, “the Government must prove that the defendant acted with knowledge that [her] conduct was unlawful.” Bryan v. United States, 524 U.S. 184, 192 , 118 S.Ct. 1939 , 141 L.Ed.2d 197 (1998) (internal quotation marks…