William Blind appeals his conviction of eight counts of embezzlement and theft from an Indian tribal organization in violation of 18 U.S.C. § 1163 and his resulting sentence. He argues there was insufficient evidence to sustain his convictions and that the district court erred in calculating the amount of loss for the purposes of sentencing, including restitution. Exercising jurisdiction pursuant to 18 U.S.C. § 3742(a) and 28 U.S.C. § 1291, this court AFFIRMS the judgment of conviction and AFFIRMS the sentence except as to restitution. The order of restitution is REVERSED and the matter is REMANDED for resentencing only as to restitution.