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Submitted: June 13, 2012

Before LOKEN and GRUENDER, Circuit Judges, and PERRY,*fn1 District Judge.

A jury found Alexander Martinez guilty of conspiring to commit bank fraud in violation of 18 U.S.C. § 1349, committing bank fraud in violation of 18 U.S.C. § 1344, and making a false statement to a financial institution in violation of 18 U.S.C. § 1014. The district court*fn2 sentenced Martinez to twelve months and one day of imprisonment and did not order restitution. The Government now appeals the district court’s decisions to use Martinez’s gain, instead of the actual or intended loss, for purposes of calculating the advisory sentencing guidelines range and to not order Martinez to pay restitution. For the reasons that follow, we affirm.

 
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