Per Curiam

Chu was indicted for distributing various drugs contrary to 21 USC §§812, 841(a)(1) and (b)(1)(B)-(D), and 846. Before and after pleading guilty—under agreement—to a lesser-included offense, Chu was detained at the Metropolitan Detention Center (MDC), into which he attempted to smuggle drugs. Held responsible for distributing 2½ kilograms of heroin, "serious drug dealer" Chu was sentenced to 87 months in prison. At sentencing, district court refused Chu a two-level reduction in his total offense level under U.S. Sentencing Guidelines §3E1.1 for acceptance of responsibility. In addition to finding Chu’s sentence procedurally and substantively reasonable, Second Circuit held district court did not err in finding Chu not entitled to the reduction. Despite timely pleading guilty, and not denying criminal conduct, Chu’s attempts to smuggle drugs into the MDC before sentencing showed "lack of sincere remorse" and was inconsistent with acceptance of responsibility. Second Circuit held that a defendant’s attempt to smuggle drugs into a detention center after pleading guilty to a drug-related offense can serve as a sufficient basis for a district court to deny a sentence reduction for acceptance of responsibility.