
    Nissa BAILLIE, Appellant, v. STATE of Florida, Appellee.
    No. 2D97-2841.
    District Court of Appeal of Florida, Second District.
    Feb. 28, 2001.
    Rehearing Denied March 30, 2001.
    James Marion Moorman, Public Defender, Bartow, and Jennifer Y. Fogle, Assistant Public Defender, Bartow, for Appellant.
    Robert A. Butterworth, Attorney General, Tallahassee, and Scott A. Browne, Assistant Attorney General, Tampa, for Ap-pellee.
   DAVIS, Judge.

Nissa Baillie appeals her conviction and sentence for three counts of manslaughter and one count of grand theft. Baillie argues that the trial court erred in failing to grant a judgment of acquittal as to the manslaughter charges and in failing to sever the grand theft charge from the manslaughter charges. She further alleges that the prosecutor’s remarks in closing argument, while not objected to, constitute fundamental error. Finally, she challenges her sentencing under the 1995 sentencing guidelines. While we are not persuaded by the first two arguments, following a thorough review of the record, we conclude that, given this extremely close case, the prosecutor’s remarks in closing argument rise to the level of fundamental error. Accordingly, we reverse Baillie’s manslaughter convictions and remand for a new trial. See Miller v. State, 782 So.2d 426 (Fla. 2d DCA 2001). Because we reverse Baillie’s convictions, we decline to address her sentencing issue as moot.

SALCINES, J., concurs.

BLUE, A.C.J., concurs in part; dissents in part.

BLUE, Acting Chief Judge,

concurring in part; dissenting in part.

I concur in part and dissent in part based on the reasons set forth in Miller v. State, 782 So.2d 426 (Fla. 2d DCA 2001) (Blue, A.C.J., concurring in part; dissenting in part).  