What is the test for determining whether a defendant accepts responsibility for an assault?

The district court's determination that defendant did not accept responsibility is reviewed for clear error. United States v. Restrepo, 930 F.2d 705, 710 (9th Cir.1991).

A sentencing judge's determination of a defendant's acceptance of responsibility is entitled to great deference on review, and will not be disturbed unless it is without foundation. United States v. Smith, 905 F.2d 1296, 1301 (9th Cir.1990). Defendant bears the burden of showing that he did accept responsibility. United States v. Rosales, 917 F.2d 1220, 1222 (9th Cir.1990).