LUCERO, Circuit Judge.
Joseph Masek appeals his sentence of thirty-three months' imprisonment and his restitution order following a conviction for wire fraud. Masek created fraudulent accounts in order to collect commissions and other payments from Echostar Satellite LLC ("Echostar"). We conclude that the district court did not commit clear error in calculating the loss for sentencing purposes or in determining the restitution owed to Echostar. We further hold that...
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