PER CURIAM:
In United States v. Paul, 239 Fed. App'x 353(9th Cir.2007) (Paul I), we held that a 16-month sentence imposed on Patricia Betterman Paul for theft from a local government receiving federal funding, a violation of 18 U.S.C. § 666(a)(1)(A), was unreasonable. Id. at 354. We viewed her case as one that did not fall within the "heartland" of cases to which the Federal Sentencing Guidelines are most applicable, as contemplated by
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