HOLOHAN, Justice.
Defendant, Richard Wayne Bridgeforth, was convicted of nine counts of violating A.R.S. § 13-2310, scheme or artifice to defraud. He was sentenced to concurrent terms of 28 years' imprisonment on each count. The Court of Appeals affirmed defendant's conviction and sentences, modifying the commencement date of the sentence, State v. Bridgeforth,
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