PER CURIAM:
Michael Brumer and Lawrence Klein appeal from judgments entered in the United States District Court for the Southern District of New York (Wood, J.) on January 12, 2007, convicting them, after guilty pleas, of conspiracy to commit mail fraud, health care fraud and making false statements relating to health care matters, in violation of 18 U.S.C. §§ 371, 1341, 1347 and 1035; health care fraud, in violation of 18 U.S.C. §§ 1347...
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