IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

No. 96-50077 Conference Calendar

UNITED STATES OF AMERICA, Plaintiff-Appellee,

versus LARS NELSON BORNKESSEL, Defendant-Appellant.

- - - - - - - - - - Appeal from the United States District Court for the Western District of Texas USDC No. SA-94-CR-77 - - - - - - - - - - April 15, 1997 Before REAVLEY, DAVIS, and BARKSDALE, Circuit Judges.

PER CURIAM:* Lars Nelson Bornkessel was convicted by a jury for wire fraud. Bornkessel did not raise the issue concerning the district court’s enhancement for finding that he was a manager on his first appeal and it will not be considered on this second appeal. See Burroughs v. FFP Operatiing Partners, 70 F.3d 31, 33 (5th Cir. 1996); Eason v. Thaler, 73 F.3d 1322, 1329 (5th Cir. 1996). The district court did not err in finding that Bornkessel * Pursuant to Local Rule 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in Local Rule 47.5.4.

No. 96-50077 - 2 - was responsible for $381,937.96 in losses as assistant manager at Nationwide. See United States v. Davis, 76 F.3d 82, 84 (5th Cir. 1996). The district court did not abuse its discretion in ordering restitution. See United States v. Ryan, 874 F.2d 1052, 1054 (5th Cir. 1989).

AFFIRMED.