Victim Rights Clarification Act of 1997. See generally, U.S. Department of Justice, Office of the Attorney General, Attorney General Guidelines for Victim and Witness Assistance (2000). 2 . The Commentary states that a " 'vulnerable victim' means a person (A) who is a victim of the offense of conviction and any conduct for which the defendant is accountable un embezzlement statute encompasses a broad array of potential victims. 4 . Although Seafirst, rather than the account holders, was the technical victim of the offense of conviction, the account holders suffered significant inconvenience and emotional distress, and thus were properly considered “victims” for the purpose of applying the vulnerable victim enhancement. See United States v. Haggard, 41 F.3d 1320, 1326 (9th Cir.1994) (<HOLDING>); accord United States v. McCall, 174 F.3d 47,
holding that the victim and witness protection act limits the amount of restitution to the loss caused by the specific conduct forming the basis of the offense of conviction holding the harmed victim need not be the victim of the offense of conviction holding that argument regarding victim of prior offense was improper holding that the victim impact and victim vulnerability aggravators were not overbroad and explaining that though the concepts of victim impact and victim vulnerability may well be relevant in every case evidence of victim vulnerability and victim impact in a particular case is inherently individualized holding that uncharged sexual acts committed upon the same victim are admissible to show the conduct of the defendant toward the victim and to corroborate the evidence of the offense charged in the indictment