OPINION
PER CURIAM:
Tracy Walker pled guilty to various firearms offenses and was sentenced to a term of 188 months imprisonment and a fine of $9,700. In a prior appeal, we affirmed his convictions, but vacated the fine and remanded for further proceedings because the district court had failed to make factual findings with regard to the factors set forth in 18 U.S.C.A. § 3572(a) (West Supp.1996). United States v. Walker,
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