OPINION
SUTTON, Circuit Judge.
Patrick Quinlan pleaded guilty to making false statements to the Securities and Exchange Commission (SEC) and to conspiring with others to commit a federal crime. After rejecting Quinlan's request to withdraw his guilty plea, the district court imposed a 120-month sentence and ordered him to pay $256,643,608 in restitution. As the district court did not commit reversible error in rejecting Quinlan's request to withdraw his...
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