*1 Before JOLLY, SMITH, and GRAVES, Circuit Judges.

PER CURIAM: ^[*]

Demar Watson appeals his sentence for theft concerning programs receiving federal funds. The district court sentenced him to 38 months of *2 Case: 16-30677 Document: 00513969242 Page: 2 Date Filed: 04/26/2017

No. 16-30677

imprisonment, a three-year term of supervised release, and $397,255.68 in restitution. He contends that the court clearly erred by applying a two-level enhancement per U.S.S.G. § 2B1.1(b)(10(C) for an offense otherwise involving sophisticated means.

Watson transferred money from his employer’s account to his personal account, opened a credit account with his supervisor’s personal information, labeled the transactions as company expenses, and signed a blank company check to himself. His actions made it more difficult to detect the misappropri- ation, so the finding that the offense involved sophisticated means was plaus- ible in light of the record as a whole and not clearly erroneous. See United States v. Valdez , 726 F.3d 684, 692, 695 (5th Cir. 2013).

The judgment is AFFIRMED.

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[*] Pursuant to 5 TH C IR . R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 TH C IR . R. 47.5.4.