that he or she viewed the Guidelines as advisory and reasonably exercised his or her discretion after applying the three-step sentencing process.”), cert. denied, — U.S. -, 127 S.Ct. 1505, 167 L.Ed.2d 243 (2007). The district court did so in this case, and we cannot say the resulting sentence is unreasonable. We will affirm each of the Appellants’ convictions and their sentences. 1 . Other counts involving a money laundering conspiracy, an extortion conspiracy, and a tax fraud conspiracy were either dismissed by the court or resulted in acquittal following the jury trial. None of these counts are relevant to this appeal and are not discussed herein. 2 . The Seventh Circuit has answered this question in the negative. See United States v. Ellis, 460 F.3d 920, 927 (7th Cir.2006) (<HOLDING>). 3 . "Abreu is not challenging the
holding that court erred in admitting letters written in anticipation of litigation as business records holding that letters addressing dispute that was subject of litigation and that were written in anticipation of litigation did not fall under business record exception under rule 8036 of the federal rules of evidence and noting that it is wellestablished that one who prepares a document in anticipation of litigation is not acting in the regular course of business holding that a rule 90211 certification of medical records was not testimonial noting that the court did not find as controlling the fact that a certification of authenticity under 90211 is made in anticipation of litigation what is compelling is that crawford expressly identified business records as nontestimonial evidence holding that to the extent medical records may be properly categorized as business records such records are properly categorized as nontestimonial holding that driving records were nontestimonial