LAY, Circuit Judge.
Ronald Gilbertson appeals his conviction on six counts of mail fraud in violation of 18 U.S.C. § 1341, one count of conspiracy to commit mail fraud under 18 U.S.C. § 371 and one count of making a false statement to a government agency in violation of 18 U.S.C. § 1001. He received a sentence of 30 months. On appeal he challenges the sufficiency of the evidence relating to the mail fraud convictions. He also denies any intent
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