Court of Appeals for the Ninth Circuit August 22, 2007, No. 06-30393 (United States v. Phillips)

MEMORANDUM **

Phillips appeals from the district court’s amended judgment requiring that he make restitution to the Department of Veterans Affairs (VA) in the amount of $247,275.57. We have jurisdiction pursuant to 28 U.S.C. § 1291, and we affirm.

We review the district court’s restitution order for an abuse of discretion. United States v. Lomow, 266 F.3d 1013, 1020 (9th Cir.2001).