AMENDMENT 10

Amendment: Section 2B1.3(b)(1) is amended by deleting "amount of the property damage or destruction, or the cost of restoration," and inserting in lieu thereof "loss".

The Commentary to §2B1.3 captioned "Application Notes" is amended in Note 2 by deleting "property" and inserting in lieu thereof "loss".

Reason for Amendment: The purpose of this amendment is to clarify the guideline in respect to the determination of loss.

Effective Date: The effective date of this amendment is June 15, 1988.