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Submitted: December 14, 2011

Before LOKEN, BRIGHT, and SHEPHERD, Circuit Judges.

America Haileselassie sent the Bettendorf, Iowa Police Department an envelope containing white powder and a letter reading: “Detective Bryan Payton; You are a Dead MeaT; I will kill you all You son of a Bitch!; Enjoy the Anthrax Spores!” The Iowa State Hygienic Lab (the “State Lab”) determined that the powder was a blend of baby powder and carpet cleaner, and investigators traced the letter to Haileselassie. He pleaded guilty to mailing a threatening communication in violation of 18 U.S.C. § 876(c) and was sentenced to 21 months in prison. He appeals the district court’s order that he pay restitution in the amount of $1,401.44 to the State Lab. We agree with the district court that 18 U.S.C. § 876(c) is a crime of violence within the meaning of the Mandatory Victims Restitution Act (“MVRA”), 18 U.S.C. § 3663A, and that the State Lab can be a victim under the MVRA. However, as the government failed to prove the amount of actual loss, we reverse the restitution order.

 
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