Kim

*713 MEMORANDUM *

Defendant-Appellant Peter Kim appeals his conviction in the district court for 35 counts of health care fraud in violation of 18 U.S.C. § 1347 . Because the parties are familiar with the facts, we do not discuss them except as necessary to explain our analysis.

On appeal, Kim contends only that the evidence the prosecution presented was insufficient as a matter of law. We review de novo the sufficiency of the evidence supporting his conviction. United States v. Ruiz, 462 F.3d 1082, 1087-88 (9th Cir. 2006). “In reviewing sufficiency of the evidence claims, we view the evidence in the light most favorable to the prosecution and determine whether any rational jury could have found Defendant[] guilty of each element of the crime beyond a reasonable doubt.” Id. at 1088 . “All reasonable inferences must be drawn in favor of the government and any conflicts in the evidence must be resolved in favor of the jury’s decision.” United States v. Laykin, 886 F.2d 1534, 1539 (9th Cir.1989). “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…