MEMORANDUM OPINION AND ORDER

ROBERT C. CHAMBERS, District Judge.

This action was referred to the Honorable Dwane L. Tinsley, United States Magistrate Judge, for submission to this Court of proposed findings of fact and recommendation for disposition, pursuant to 28 U.S.C. § 636(b)(1)(B). The Magistrate Judge has submitted findings of fact and recommended that the Court grant Defendant's Emergency Motion to Vacate, Set Aside or Correct Sentence (ECF No. 51), deny as moot Defendant's Letter-Form Motion to Reduce Sentence (ECF No. 49), vacate Defendant's sentence, and set his judgment aside. Neither party has filed objections to the Magistrate Judge=s findings and recommendations.

The Court finds that at the time of his sentencing, the defendant was subject to a statutory maximum sentence of ten years, pursuant to 18 U.S.C. §§ 922(g)(1) and 924 (a)(2). The Court also finds that the defendant has served in excess of fourteen years in prison.

Accordingly, the Court accepts and incorporates herein the findings and recommendation of the Magistrate Judge and GRANTS Defendant's Emergency Motion to Vacate, Set Aside or Correct Sentence (ECF No. 51), DENIES AS MOOT Defendant's Letter-Form Motion to Reduce Sentence (ECF No. 49), VACATES Defendant's sentence, and sets his judgment aside, consistent with the findings and recommendations. The Court will immediately resentence the defendant.

The Court DIRECTS the Clerk to forward copies of this written opinion and order to all counsel of record, and any unrepresented parties.