*245 MEMORANDUM ***

Peter Frommer appeals his sentence of 108 months. We reject his arguments and affirm. We have jurisdiction under 18 U.S.C. § 3742(a).

We review whether the district court made sufficient factual findings de novo. U.S. v. Forrester, 616 F.3d 929, 934 (9th Cir. 2010). We review substantive reasonableness of the sentence for abuse of discretion. Gall v. U.S., 552 U.S. 38, 51, 128 S.Ct. 586, 169 L.Ed.2d 445 (2007). From-mer failed to object to the district judge’s treatment of the sentencing factors below, so we review for plain error. U.S. v. Valencia-Barragan, 608 F.3d 1103, 1108 (9th Cir. 2010).

The district court made sufficient findings of fact and resolved the factual disputes by adopting the prosecution’s position. U.S. v. Karterman, 60 F.3d 576 (9th Cir. 1995). Considering the manner in which Frommer committed the crime and the severe victim impact, the district court did not abuse its discretion by sentencing above the guidelines. Finally, the district court did not plainly err in considering the necessary sentencing factors. U.S. v. Daniels, 541 F.3d 915, 922 (9th Cir. 2008).

AFFIRMED