MEMORANDUM & ORDER
GORTON, District Judge.
On July 21, 2010, after an eight day jury trial, defendant Allen Thrower ("Thrower") was convicted of nine counts of wire fraud under 18 U.S.C. § 1343 and aiding and abetting under 18 U.S.C. § 2 (Counts 1-9), as well as one count of conspiracy to defraud the United States under 18 U.S.C. § 371 (Count 10). He has moved for both a judgment of acquittal and a new trial.
I.
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