MEMORANDUM **

Marvin Butler appeals from the 70-month sentence imposed, following remand, for his jury-trial conviction for mail fraud, money laundering, making false statements to the Internal Revenue Service, and failing to file a tax return.

Pursuant to Anders v. California, 386 U.S. 738, 87 S.Ct. 1396, 18 L.Ed.2d 493 (1967), Butler’s counsel has filed a brief stating there are no arguable grounds for relief, along with a motion to withdraw as counsel of record. We have provided Butler the opportunity to file a pro se supplemental brief. No pro se supplemental brief or answering brief has been filed.

Our independent review of the record pursuant to Penson v. Ohio, 488 U.S. 75, 80-81, 109 S.Ct. 346, 102 L.Ed.2d 300 (1988), discloses no arguable grounds for relief on direct appeal.

Accordingly, counsel’s motion to withdraw is GRANTED, and the district court’s judgment is AFFIRMED.