*575 MEMORANDUM **

Jose Escobar-Escobar appeals the sentence imposed by the district court following a conviction for a violation of 8 U.S.C. § 1826. We have jurisdiction under 28 U.S.C. § 1291. We vacate the sentence and remand for resentencing.

In imposing a high-end sentence of 16 months, the district court stated that “as part of [his] thinking in this case,” he considered the costs to the taxpayers in providing Escobar with legal representation, court process, and incarceration. A district court, however, may not consider cost as a sentencing factor. See United States v. Tapia-Romero, 523 F.3d 1125, 1127 (9th Cir. 2008) (stating that § 3553(a) “neither requires, nor allows, a court to consider the cost of imprisonment in determining the appropriate length of a defendant’s term of imprisonment”).

VACATED AND REMANDED.