HEANEY, Senior Circuit Judge.
Randall Dennis Furlow raises two sentencing issues in this appeal. He claims that the district court erred by (1) denying him a credit for acceptance of responsibility, and (2) enhancing his sentence based on a finding that Furlow was an organizer or leader of criminal activity. A panel of this court agreed with Furlow and vacated Furlow's sentence, one judge dissenting. United States v. Furlow,
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