ORDER

These cases come before us on remand from the Supreme Court of the United States. United States v. Galletti (In re Galletti), 314 F.3d 336 (9th Cir. 2002), reversed and remanded by — U.S. -, 124 S.Ct. 1548, 158 L.Ed.2d 219 (2004). We now reverse the district court in these consolidated cases and remand for further proceedings in conformity with the Supreme Court’s opinion.

REVERSED and REMANDED.