This case is back before us from the Supreme Court which vacated our panel opinion and remanded for further consideration in light of Gall v. United States, —U.S.—, 128 S.Ct. 586, 169 L.Ed.2d 445 (2007). We requested supplemental briefs from the parties which have now been received by the court. We have observed that the briefing contains many sentencing arguments which would be better presented to the district court in the first instance. We therefore consider it appropriate to remand to the district court for resentencing in light of Gall and all the *571 appropriate sentencing factors. So ordered.