PER CURIAM:
Pursuant to a guilty plea, Billy Dean Daniels was convicted on one count of embezzling from an employee-benefit plan, 18 U.S.C. § 664, and four counts of making false statements on loan applications, 18 U.S.C. § 1014. He appeals his concurrent 24-month sentences.
Daniels raises two arguments on appeal: (1) no evidence supported the district court's imposition of a two-level enhancement under U.S.S.G. § 2F1.1(b)(2)(A) for more than...
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