In People v. Neish, 232 AD2d 744, 649 NYS2d 48 [3d Dept 1996], the defendant was charged with two counts of criminal possession of a controlled substance for drugs found on his person, and two counts of criminal possession of a controlled substance for drugs possessed with a codefendant in the codefendant's apartment. (Id. at 745.) At trial, the charges against Neish relating to the drugs in the apartment were dismissed by the court at the close of the People's case because of insufficient evidence. (Id.) The defendant was convicted of possessing the drugs found on his person. (Id.) In the codefendant's subsequent trial, a letter from Neish was introduced in evidence, wherein Neish admitted possessing the drugs in the apartment. (Id.) The trial court considered this letter when imposing sentence for the drugs found on Neish's person. (Id.) The Third Department assumed that the dismissal of the charges relating to the drugs in the apartment was the equivalent of an acquittal, yet rejected the defendant's contention that the letter had been improperly considered at sentencing. (Id. at 746-747.) "In considering the drug activity admitted by defendant in the letter, the court did not sentence defendant for the dismissed crimes, but instead took into account all of the relevant facts and circumstances surrounding the crimes of which he was convicted." (Id. at 747.)