Amendment: Section 2E5.4(b)(3) is amended by deleting "value of the property stolen" and inserting in lieu thereof "loss".

The Commentary to §2E5.4 captioned "Application Notes" is amended in Note 1 by inserting immediately following the first sentence: "Valuation of loss is discussed in the Commentary to §2B1.1 (Larceny, Embezzlement, and Other Forms of Theft).".

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.