Ricardo Adolfo Galindo pleaded guilty to a single count of transporting an illegal alien, a violation of 8 U.S.C. § 1324. He was sentenced to 60 months of imprisonment. Galindo appeals the district court’s finding that he failed to accept responsibility for his offense and the resulting denial of a reduction in his guidelines sentencing range under U.S.S.G. § 3E1.1.

The district court’s interpretation and application of the Guidelines is reviewed de novo, and its factual findings are reviewed for clear error. 1 A finding that a defendant has not accepted responsibility is examined “under a standard of review even more deferential than a pure clearly erroneous standard.” 2 This is because the district court’s determination turns so much on its own credibility and fact determinations. We will affirm the denial of a downward adjustment for acceptance responsibility under U.S.S.G. § 3E1.1 unless the denial is without foundation. 3

Galindo’s statements suggest that he was attempting to minimize his conduct. We have held that a defendant’s attempt to minimize her conduct provides a sufficient foundation for the denial of a reduction for acceptance of responsibility. 4 Gal-indo has not shown that the district court clearly erred by denying a reduction for acceptance of responsibility. 5

AFFIRMED.