[357]*357HASELTON, J.
Defendant appeals his conviction for attempted sodomy in the first degree. ORS 161.405C1)1; ORS 163.405.2 He assigns error to the trial court’s denial of his motion for a judgment of acquittal and to the trial court’s denial of his motion to exclude evidence of prior bad acts. OEC 404(3). We reverse the conviction and remand for a new trial.
In the light most favorable to the state, the evidence establishes the following facts: Defendant and the complainant, “A,” had never met before November 1993. On four or five occasions between mid-November 1993 and mid-January 1994, defendant approached “A,” a 10-year-old boy, at a bus stop. Each of defendant’s conversations with “A” occurred in public, in the presence of other people. During those contacts, defendant talked to “A” about “skipping” school and “doing things that his parents would not let him do.” On one occasion, when defendant learned that “A” was interested in karate, he offered “A” free lessons in his apartment, telling “A” that he was welcome to come any time, so long as he came alone. On another occasion, defendant asked “A” whether he had ever seen a Playboy magazine. When “A” replied, “No,” defendant offered him a Playboy if he would come to defendant’s apartment.
Although defendant invited “A” to his apartment and gave him the address and telephone number, “A” never went to the apartment. In their conversations, defendant never mentioned homosexuality to “A,” touched “A,” or asked [358]*358“A” to engage in sexual activity. Ultimately, after “A” told his father about his contacts with defendant, the father contacted the police, and defendant was charged with attempted sodomy in the first degree.
In its case-in-chief, the state proffered letters that defendant had written to “L,” an under-age male, and to “L’s” parents (collectively the “ ‘L’ letters”). Defendant wrote the “L” letters in March 1994, after his contacts with “A,” while he was an inmate at the Benton County corrections facility. The letter to “L” included the following statement:
“First of all, I would like to point out that I didn’t know that showing a Playboy magazine to you was illegal. If I did I never would of let you see it. I apologize for this. * * * Second, I realize that asking to have sex with you was wrong. I apologize for doing this.”
The letter to “L’s” parents stated, in part:
“About me asking [‘L’] if I could teach him about homosexuality. It is true that I was homosexual. * * * I humbly and deeply apologize for showing a Playboy to [‘L’] and trying to get him to let me have sex with him.”
The letters do not identify when the incident with “L” occurred or “L’s” age at that time. The references to “asking to have sex with you” and “trying to get him to let me have sex with him” strongly suggest that defendant’s conduct towards “L” did not go beyond solicitation; there is no implication to the contrary.3
Defendant objected to the letters as being more prejudicial than probative and as being inadmissible evidence of prior bad acts. OEC 404(3). The state countered that the letters were admissible to prove that, when defendant contacted “A” and asked “A” to come to his apartment, he did so with the specific intent of inducing “A” to engage in sodomy. The court overruled defendant’s objection:
“The [‘L’ letters allude] to the use of Playboy as a device to entice young boys. The Court finds that, insofar as [defendant’s conduct towards A’], the use of Playboy is, in essence, [359]*359a signature of the defendant. * * * I find that the relevance * * * is not outweighed by any unfair prejudice to the defendant.”
Thereafter, at the close of all evidence, the court denied defendant’s motion for a judgment of acquittal and found defendant guilty of attempted sodomy in the first degree:
“The Court finds intentional conduct. The Court finds that there were efforts to cultivate the child’s interest in going to the defendant’s residence. * * * These conversations occurred at the bus stop and demonstrates the defendant was, in essence, seeking the child out. Conversations about the child’s — about things the child’s parents would not allow him to do, such as skipping school, demonstrated the defendant was intending to provide a safe haven for the child should the child intend to skip school. The defendant offered free karate lessons, but the karate lessons were available only if the child attended the home alone. The defendant’s intent is further demonstrated by a knowing violation of the terms of his probation by contacting minors.
“Use of the Playboy magazine first interjected sex into the conversation, and the Court believes that the defendant was using the magazine as a device to attract the child to his home.
“The Court finds a substantial step, as well. The act must be strongly corroborative of actor’s criminal [intent] and purpose. It must advance and verify the plan. The evidence demonstrates there was a substantial step. The active enticement efforts over a period of time, seeking out the intended child at the bus stop, providing his name and address on a slip of paper, are all corroborative of that purpose.”
On appeal, defendant assigns error to: (1) the trial court’s admission of the “L” letters; and (2) the denial of his motion for judgment of acquittal. The second assignment of error, if successful, affords more conclusive relief than the first — i.e., outright reversal, rather than reversal and remand for a new trial — and is not dependent on our disposition of the first assignment. See State v. Verdine, 290 Or 553,558, 624 P2d 580 (1981) (trial court’s denial of motion for judgment of acquittal is reviewed in the light of all evidence [360]*360admitted at trial, and not only the evidence properly admitted). Consequently, we consider defendant’s second assignment of error first.
In reviewing the denial of a motion for judgment of acquittal, we determine whether the evidence was sufficient to permit a trier of fact to find defendant guilty beyond a reasonable doubt. State v. King, 307 Or 332, 768 P2d 391 (1989). In so doing, we resolve any conflicts in the evidence in favor of the state and give the state the benefit of all reasonably related inferences. State v. Krummacher, 269 Or 125, 137-38, 523 P2d 1009 (1974).
To prove attempted sodomy in the first degree, the state was required to prove that defendant: (1) “intentionally engage [d] in conduct” that (2) “constitute [d] a substantial step toward commission” of that crime. ORS 161.405; State v. Walters, 311 Or 80, 85, 804 P2d 1164 (1991), cert den 501 US 1209 (1991) (“Walters”). Defendant does not contest the sufficiency of evidence with respect to the first, intent element— i.e., given the admission of the “L” letters, he does not dispute that those letters constituted sufficient proof of intent. However, defendant does assert that the state’s evidence, even including the “L” letters, was insufficient to prove a “substantial step” toward the commission of sodomy in the first degree.
The state responds that this case is closely analogous to Walters and that, under Walters, the evidence here was legally sufficient to prove a “substantial step.” Defendant counters that Walter's was effectively superseded by Walters v. Maass, 45 F3d 1355 (9th Cir 1995) (“Maass”), in which the court granted federal habeas corpus relief, holding that the same evidence that was before the Oregon Supreme Court in Walters was legally insufficient to prove a “substantial step” towards the commission of certain crimes. Defendant contends that Maass, not Walters, is controlling and that, in all events, Walters is materially distinguishable from this case.
We turn, then, to Walters and Maass. In August 1987, Walters approached a 13-year-old girl at a garage sale and asked if she would help him look for a nonexistent white German Shepard. When the girl refused, Walters offered her money, which she also refused. Walters then offered to drive [361]*361the girl home in his truck, but she declined. After Walters followed the girl to her house, the child’s mother called the police. When the police arrived and questioned Walters, he admitted offering the girl money if she would get into his truck and, when asked whether he was sexually attracted to the girl, he responded that he “could have got himself in an uncomfortable position today and didn’t mean to” and commented that the girl was “13 going on 24.” 311 Or at 83.
Walters was charged with attempted kidnapping in the first degree, attempted rape in the first degree, and attempted sodomy in the first degree. In the ensuing trial, the state offered evidence of Walters’ prior convictions for rape and sodomy arising out of an incident in 1981. On that occasion, Walters had approached another 13-year-old girl and had also asked her if she had seen a nonexistent white German Shepard. He offered her $20 to help look for the dog and, when she refused, he forced her into his car and raped and sodomized her. The trial court, over a defense objection, admitted the evidence of the 1981 incident and convictions as evidence of intent under OEC 404(3). Later, the trial court denied Walters’ motion for judgment of acquittal based on the alleged insufficiency of the state’s proof of either criminal intent or commission of a “substantial step” within the meaning of ORS 161.405.
In appealing his convictions, Walters argued that: (1) the court improperly admitted evidence of the details of the 1981 conviction; and (2) the state’s evidence was insufficient to prove either that he intended to commit kidnapping, rape, and sodomy or that he had engaged in conduct that constituted a substantial step toward the commission of those crimes.
We held that the 1981 crime evidence was properly admitted pursuant to OEC 404(3), but that that evidence was, nevertheless, insufficient to prove Walters’ intent to commit kidnapping in the first degree, rape, or sodomy with respect to the 1987 incident:
“Here, however, the evidence was insufficient to show that defendant intended to act as he had in 1981. It is true [362]*362that, from defendant’s persistent efforts, in spite of the victim’s refusal, to entice her into his truck to look for a nonexistent dog, the jury could conclude that defendant intended to interfere substantially with her liberty and to take her from one place to another. See ORS 163.225; ORS 163.225; ORS 163.235. The jury could also conclude from defendant’s behavior and remarks to the victim’s mother and the police officer that he was sexually attracted to the victim. There is nothing in the record, however, to permit the jury to infer that defendant intended to injure the victim physically or to rape or sodomize her.” State v. Walters, 99 Or App 570, 575, 783 P2d 531 (1989).4
We concluded that the evidence was sufficient, however, to support a conviction on the lesser included offense of attempted kidnapping in the second degree, ORS 163.225, which did not require an intent to injure the victim physically. Id.
The Supreme Court reversed and reinstated Walters’ convictions. In so holding, the court first determined that the proof of Walters’ specific intent to commit rape, sodomy, and kidnapping in the first degree was sufficient because, given the “great similarity” between the circumstances of the charged crimes and the 1981 rape and sodomy, the jury could reasonably infer that the defendant “possessed the identical intent” in both instances. 311 Or at 84-85. The court then turned to the “more troublesome question [of] whether there is sufficient evidence from which a jury could find that defendant’s conduct constituted a substantial step toward the commission of each of those crimes.” Id. at 85 (emphasis in original). The court concluded that Walters’ conduct in attempting to entice the complainant into his truck, when coupled with his contemporaneous admissions, was sufficient to support his convictions:
“ORS 161.405 codifies the Model Penal Code’s ‘substantial step’ test for distinguishing acts of preparation from an [363]*363attempt. ‘In § 5.01(2), the Model Penal Code states that to be a substantial step the act must be “strongly corrobative of the actor’s criminal purpose [,]’” Commentary to the Oregon Criminal Code of 1971, § 54, at 49, i.e., defendant’s conduct must (1) advance the criminal purpose charged and (2) provide some verification of the existence of that purpose. Model Penal Code and Commentaries (Official Draft and Revised Comments), American Law Institute 352, § 5.01 (1985). We note that the Model Penal Code specifies a number of situations that ‘shall not be held insufficient as a matter of law’ if they are strongly corrobative of the actor’s criminal purpose. One of those situations is enticement. Id., 5.01(2)(b), at 296 (‘enticing or seeking to entice the contemplated victim of the crime to go to the place contemplated for its commission’). See Commentary to the Oregon Criminal Code of 1971, § 54, at 49 (same principle stated).
“Applying the statutory standard to the facts of the present case, we conclude that defendant’s persistent efforts to entice the intended victim into his truck, his following the girl, and his statements to the police officer and to the girl’s mother strongly corroborate his criminal purpose to kidnap, rape, and sodomize the 13-year-old girl. We hold, therefore, that there was sufficient evidence from which the jury could find beyond a reasonable doubt that defendant’s conduct constituted a substantial step toward the commission of each of the charged crimes.
“9 This case illustrates the proposition that the same conduct may constitute a substantial step toward the commission of more than one charged crime, as long as that conduct strongly corroborates the actor’s criminal purpose underlying each charged crime.” Walters, 311 Or at 85-86 (some footnotes omitted).
Walters subsequently sought federal habeas corpus relief, arguing, inter alia, that his convictions were based on legally insufficient evidence. After the district court and the Court of Appeals initially5 denied his claims, the Ninth Circuit, on rehearing, granted relief with respect to the attempted rape and attempted sodomy convictions. Maass, 45 F3d 1355. The court held that, although the state’s proof of [364]*364Walters’ criminal intent to commit kidnapping, rape, and sodomy was legally sufficient, the state had failed to adduce constitutionally sufficient proof that Walters had engaged in conduct representing a substantial step towards the commission of rape and sodomy:
“At some point the link between the enticement and the charged crimes becomes too attenuated: we cannot say that the enticement strongly corroborates any intent to commit those crimes such that a ‘reasonable observer, viewing it [the enticement] in context [,] could conclude beyond a reasonable doubt that it was undertaken in accordance with a design’ to commit the crimes.
“The only step Walters took toward the commission of the charged crimes was his attempt to entice the victim into his truck. It may be that this act to some extent corroborates Walters’ intent to commit some sexual assault, but we cannot agree that it strongly corroborates his intent to commit those crimes. Moreover, attempting to entice the victim into a truck does not, in the ordinary and likely course of events, result in the crimes of rape and sodomy.” 45 F3d at 1359-60 (quoting United States v. Scott, 767 F2d 1308,1312 (9th Cir 1985)) (citations omitted).
Judge Tang, dissenting, observed:
“Oregon appears on the verge of criminalizing pure (albeit bad) thought. But in finding sufficient evidence of a ‘substantial step’ toward rape and sodomy in Walters’s efforts to have his intended victim get into his truck, the Oregon Supreme Court retains at least a vestige of the actus reus requirement.
“* * :|: * *
“Because there is sufficient evidence to support a finding of enticement under Oregon law, we should defer to state law and uphold Walters’s convictions. See Estelle v. McGuire, 502 US 62, 67-69,112 S Ct 475, 480, 116 L Ed 2d 385 (1991) (‘[I]t is not the providence of a federal habeas court to reexamine state court determinations on state law questions. In conducting habeas review, a federal court is limited to deciding whether a conviction violated the Constitution, laws, or treaties of the United States.’).” Id. at 1361.
[365]*365Defendant argues that Maass “controls this case.” We disagree. At the most literal level, except for decisions of the United States Supreme Court, a federal court’s pronouncements on questions of federal constitutional law do not “control” this, or any other, state court. Those pronouncements may be instructive, even persuasive, but they are hardly dispositive. See, e.g., Mears v. Marshall, 138 Or App 476, 478, 909 P2d 212 (1996); accord AFSD v. Northland Insurance Co., 139 Or App 92, 100, 911 P2d 942 (1996).
Even more to the point, we are bound by the decisions of the Oregon Supreme Court. Although the holding in Maass is phrased in terms of “constitutional insufficiency of the evidence,” 45 F3d at 1360, it ultimately rests on precisely the same substantive standard of evidentiary sufficiency that our Supreme Court applied in Walters. Compare 45 F3d at 1358-59 with 311 Or at 83-85. Thus, Maass and Walters apply the same standard to the same evidence and reach different results on the central issue of whether Walters’ conduct was sufficiently corroborative of the charged criminal purpose. However persuasive the former, we must adhere to the latter.
Here, as in Walters, defendant’s efforts to induce “A” into accompanying him to a private place within his exclusive control could reasonably be deemed to have facilitated the crime of sodomy. Defendant could have invited “A” to his apartment for a variety of purposes, including innocent purposes. However, it is equally apparent that privacy, if not necessarily a prerequisite for seduction and sodomy, substantially facilitates such conduct. Thus, although defendant did not succeed in inducing “A” to come to his apartment, his efforts to do so, like Walters’ unsuccessful efforts to entice the girl into his truck, sufficiently “advance [d] the criminal purpose.”
The closer, more difficult issue is whether defendant’s conduct “provided some verification of the existence” of attempted sodomy. Id. Although Walters does not expressly so state, the “verification” component must have a different content from the first, “advance [d] the purpose” component. Otherwise, they would not be phrased in the conjunctive; that is, if all conduct that satisfied the former also satisfied [366]*366difficult issue is whether defendant’s conduct “provided some verification of the existence” of attempted sodomy. Id. Alth
We note, moreover, that Walters does not seem to require exact “verification” of the particular criminal purpose charged. For example, although Walters’ conduct bespoke a purpose of engaging in some general, unspecified, unlawful sexual conduct with the girl, nothing in his words or actions in 1987 pertained to forcible compulsion, which is an element of rape, or to deviate sexual activity, which is an element of sodomy. Instead, the court apparently concluded that once the state proved Walters’ specific intent to commit rape and sodomy, conduct evincing a criminal purpose that was consistent with, if not necessarily uniquely referable to, those crimes afforded sufficient “verification.” Accord Walters, 311 Or at 86 n 9 (“The same conduct may constitute a substantial step toward the commission of more than one crime.”). Thus, although Walters’ conduct was not uniquely referable to attempted rape or sodomy — i.e., that conduct was also consistent with the other possible, lesser included crimes, including various degrees of sexual abuse — it provided the requisite “verification.”
So too here. Viewed in its totality, defendant’s conduct in (1) engaging in a series of stranger-to-stranger contacts with a 10-year-old boy; (2) speaking with him about “skipping school”; (3) offering him inducements to come to his apartment alone; and (4) offering to show him sexually explicit material, could reasonably be regarded as verifying a criminal purpose. Although defendant’s conduct, like Walters’, was not uniquely referable to committing sodomy in the first degree in that it included no specific act or reference to deviant sex, such exact correspondence was not required. Rather, once the state presented legally sufficient evidence of defendant’s specific intent to commit sodomy in the first degree,6 proof of conduct demonstrating a criminal purpose [367]*367that was consistent with committing sodomy satisfied the “verification” requirement.
We thus conclude, applying the Walters’ analysis, that there was evidence in this case from which the jury could find beyond a reasonable doubt that defendant’s conduct constituted a substantial step toward the commission of sodomy in the first degree. The trial court properly denied defendant’s motion for a judgment of acquittal.
We turn, then, to defendant’s alternative assignment of error, that the trial court committed reversible error in admitting the “L” letters under OEC 404(3). Defendant argues, in particular, that those letters were not properly admissible as “signature crime” evidence and that, under the methodology prescribed by State v. Johns, 301 Or 535, 548, 725 P2d 312 (1986), and reiterated in State u. Pratt, 309 Or 205, 210, 785 P2d 350 (1990), the conduct described in those letters was not sufficiently similar to the charged conduct to permit their admission as proof of intent. We agree.
OEC 404(3) provides:
“Evidence of other crimes, wrongs or acts is not admissible to prove the character of a person in order to show that the person acted in conformity therewith. It may, however, be admissible for other purposes, such as proof of motive, opportunity, intent, preparation, plan, knowledge, identity, or absence of mistake or accident.” (Emphasis supplied.)
Here, the trial court admitted the “L” letters as evidence of a “signature crime.” That rationale, as the state implicitly concedes, was incorrect, or at least misstated, because this case was not one in which the identity of the alleged perpetrator of a crime was at issue. See State v. Pinnell, 311 Or 98, 109-11, 806 P2d 110 (1991) (prescribing standards for admission of prior crimes tending to prove identity based on modus operandi). The state argues, nevertheless, that the trial court did not err because the letters were properly admitted to prove defendant’s specific intent.
In determining the admissibility of prior acts evidence as proof of criminal intent under OEC 404(3), the trial court must engage in a two-step inquiry. First, the court [368]*368must determine whether the proffered evidence is relevant to the issue of intent, by reference to five considerations:
“ ‘(1) Does the present charged act require proof of intent?
“ ‘(2) Did the prior act require intent?
“ ‘(3) Was the victim in the prior act the same victim or in the same class as the victim in the present case?
“ ‘(4) Was the type of prior act the same or similar to the acts involved in the charged crime?
“ ‘(5) Were the physical elements of the prior act and the present act similar?’ ” Pratt, 309 Or at 211 (quoting Johns, 301 Or at 555-56).
Those five conditions are conjunctive; if any is not met, the evidence must be excluded. Id. If, but only if, “the answer to each of these questions is yes,” id. (emphasis supplied), does the court proceed to the second inquiry:
“ ‘[I]s the probative value of the prior act evidence substantially outweighed by the danger of unfair prejudice, confusion of issues or misleading the jury, undue delay or presentation of cumulative evidence?’ ” Id. (quoting Johns, 301 Or at 556).7
The state, as the proponent of the “L” letters, had the burden of demonstrating admissibility under the Johns test. Pratt, 309 Or at 210.
[369]*369Here, the state failed to demonstrate that the “L” letters satisfied each of Johns’ five cumulative conditions of relevance. In particular, the incidents described in the “L” letters did not comport with the fifth (similarity of “physical elements”) condition.
In determining whether the physical similarities of the prior act and the present act are sufficiently similar that proof of the former is relevant to the issue of intent for the latter, the court must consider both the similarities and the dissimilarities of the two incidents:
“The circumstances of each crime as a whole must be compared. First, the trial judge must find that there are significant similarities in the physical elements of the two crimes. If that test is met, then the trial judge must consider the differences between the physical elements of the two crimes. The differences may be minimal — for example, the offender may have used different words to indicate his intent. On the other hand, the differences may be so great that they overwhelm the similarities. The point is: The dissimilarities must be as fully considered as the similarities in answering this question.
“Determining what constitutes a significant similarity is a matter to be decided on a case-by-case basis. Some similarities are so common as to be trivial (for example, the offender spoke English during both crimes) while others may be so unusual as to be significant even standing along (for example, the offender spoke a foreign language when he intended to rape, but spoke English otherwise). Most often the significance of the similarities will arise out of their combination.” Pratt, 309 Or at 214.
The material similarities in the “physical elements” of defendant’s conduct toward “L” and toward “A” are: Defendant either used, or referred to, Playboy magazine in his interactions with both “L” and “A.” The material dissimilarities include: (1) Whereas defendant and “A” were strangers, the “L” letters indicate that defendant at least knew, and was probably friendly with, “L” and his parents.8 (2) Defendant [370]*370sought out “A” through a series of uninvited contacts. There is no evidence of such unsolicited “seeking out” of “L,” whom defendant apparently knew. (3) Defendant engaged “A” in conversations calculated to ingratiate defendant with “A,” including references to “skipping school.” There is no evidence of such conduct towards “L.” (4) Defendant offered “A” inducements, including karate lessons and a Playboy magazine, to come to his apartment. Although defendant showed “L” a Playboy on at least one occasion, there is no evidence that he ever offered “L” any inducements, including Playboy magazines, to come to his apartment or elsewhere. (5) Defendant asked “L” to have sex with him, but never mentioned sex to “A.” (6) Defendant spoke with “L” about homosexuality, but never mentioned homosexuality to “A.”
The dissent contends that our assessment of similarities and dissimilarities overlooks the forest for the trees. 141 Or App at 375-76. We respectfully disagree. The “gravamen” of the “L” incident was explicit efforts, including the use of Playboy, to persuade a minor to engage in sexual activity. The “gravamen” of the “A” incident was explicit efforts involving the use of certain inducements, including the prospect of seeing a Playboy, to persuade the child to come to defendant’s apartment. In the former, the Playboy was employed as an aid for seduction; in the latter, the Playboy was held out as an inducement, like the promise of free karate lessons, for the child to come to defendant’s apartment. We thus conclude that, at least to the extent that we can divine from the “L” letters, the dissimilarities between the physical elements of the two incidents outweigh their similarities.
The dissent’s contrary analysis effectively guts the Johns /Pratt “physical similarity” requirement. If the dissent is correct, prior instances of attempted, much less completed, sodomy will always be admissible as sufficiently “similar” to show intent in subsequent prosecutions. As a practical matter, the fact that a defendant attempted to have sex with one child does, no doubt, have “some tendency” to show that, in later contacting another child, he intended to have sex with him too. But Johns and Pratt require more as a matter of law. [371]*371Indeed, in Pratt, the court held that the evidence of the defendant’s prior forcible rape of one woman was not admissible to show the defendant’s specific intent to rape another woman, who was brutally sexually assaulted and murdered and who was last seen in the defendant’s company. The court reached that conclusion despite the facts that the defendant was well acquainted with both victims; that both victims were transported from Washington to Oregon; that both were sexually assaulted; and that duct tape was used in both instances. Notwithstanding those common elements, the Supreme Court, viewing the totality of the circumstances, reversed the trial court’s determination of sufficient similarity, and concluded:
“Aside from its tendency to show that defendant is the sort of man who commits rape, the Lewis abduction and rape is not probative of defendant’s intent to rape Carrie Love.” Pratt, 309 Or at 214.
The same is true here. “Aside from [their] tendency to show that defendant is the sort of man” who attempts to engage in sexual activity with minor males, the “L” letters are not probative of defendant’s intent to sodomize “A.” Because the prior conduct did not meet the fifth Johns condition, the court erred in admitting the “L” letters.
We consider, finally, whether that error requires reversal. Defendant argues, and the state does not seriously dispute, that the “L” letters were central to the prosecution’s proof of defendant’s specific intent to commit sodomy in the first degree. That intent is a necessary element of attempted sodomy in the first degree. Walters, 311 Or at 85. After reviewing the entire record, we cannot say that there is “little likelihood” that the erroneous admission of the “L” letters affected the verdict. State v. Hansen, 304 Or 169, 180, 743 P2d 157 (1987). That error was not harmless.
Reversed and remanded for new trial.