Contini

MEMORANDUM ***

Appellant Finn W. Contini appeals his 48-month prison sentence following his guilty-plea conviction for conspiracy to commit mail fraud, in violation of 18 U.S.C. §§ 371 , 1341, and 1346, and money laundering, in violation of 18 U.S.C. § 1957 . The parties know the facts and procedural history, and we do not repeat them here. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm.

First, we reject Contini’s claim that his prison sentence violates the Eighth Amendment. Although Contini suffers from numerous medical conditions, he has presented no evidence that the Bureau of Prisons could not provide constitutionally acceptable treatment. See United States *598 v. Kidder, 869 F.2d 1328, 1330-31 (9th Cir.1989).

Second, the district court did not err by imposing a twenty-level upward adjustment under U.S.S.G. § 2Bl.l(b)(l)(K). $7.1 million is a reasonable estimate of the software Contini sold, and the district court did not err by setting loss at this amount based on the record before it. See United States Sentencing Guidelines Manual § 2B1.1 cmt. n. 2(C) (2002).

Third, the district court did not err by imposing a two-level upward adjustment under U.S.S.G. §…