MERRITT, Chief Judge.
Defendant Ellen Buckner appeals her sentence imposed under the United States Sentencing Guidelines (1991), following her guilty plea to a charge of bank fraud under 18 U.S.C. § 1344. The Sentencing Guidelines require a determination of the amount of loss to the victims before a sentence may be imposed. The district court made no such finding, and we therefore vacate the sentence and remand the case for resentencing.
I.
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