Dist. Ct. did not err in sentencing defendant to 78-month term of incarceration on wire fraud charge stemming from defendant’s participation in Ponzi scheme in which defendant promised potential investors large returns from investments in defendant’s companies that would pay for their home mortgages. Dist. Ct. could properly deny defendant any acceptance of responsibility downward adjustment since defendant did not plead guilty until after several witnesses had testified against her at trial. Moreover, Dist. Ct. did not err in applying abuse of position of trust enhancement where victims placed their money and their faith in defendant to obtain substantial returns and to make home mortgage payments on their behalf from investment proceeds. Ct. further noted that defendant’s counsel had effectively waived said issue by stating in his sentencing memorandum and at sentencing hearing that he had no objection to application of said enhancement.