Amended Memorandum Opinion and Order¹

On October 9, 2007, the Court held a hearing in this matter to address Defendant’s objections to the Presentence Investigation Report (PSR).  After hearing argument on Defendant’s two objections, the Court ordered the parties to submit supplemental memoranda addressing the objections.  Both parties have submitted supplemental memoranda [Dockets 28 and 29].  This opinion addresses Defendant’s first objection: whether, under U.S.S.G. § 3B1.3, Defendant abused a position of private trust in connection with her offense.  For the reasons stated herein, Defendant’s first objection is SUSTAINED.