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Aug 26, 2026, 8:33 PMSEC Enforcement

SEC Wins Modified $458,075.82 Judgment Against Evarist C. Amah

SEC secures a modified judgment against Evarist C. Amah, ordering $458,075.82 in disgorgement, interest and penalties after an appeals ruling in federal court.

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Summary

SEC Litigation Release No. 26620, published August 26, 2026, says the Southern District of New York entered a modified final judgment against Evarist C. Amah on July 15, 2026, in SEC v. Evarist C. Amah, No. 7:21-cv-06694 (KMK), filed August 9, 2021. The complaint alleged a years-long scheme that raised approximately $698,000 from fellow members of Amah’s religion through materially false and misleading investment-performance claims. On September 28, 2023, the court granted SEC summary judgment, finding Amah repeatedly projected gains while concealing persistent serious losses.

The July 2, 2024 final judgment permanently enjoined violations of Securities Act Section 17(a), Exchange Act Section 10(b) and Rule 10b-5, and Investment Advisers Act Sections 206(1), 206(2) and 206(4), including Rule 206(4)-8. It ordered $10,000 in disgorgement, $1,617.82 in prejudgment interest and a $669,667 civil penalty. On February 24, 2026, the Second Circuit affirmed liability and remedies under the Securities and Exchange Acts but vacated and remanded the Advisers Act claims.

After the SEC moved to dismiss the remanded Advisers Act claims, the court preserved the Securities and Exchange Act injunctions, disgorgement and interest, while reducing the civil penalty to $446,458. Derek Bentsen, Timothy Work, Eric Berelovich, James Connor, James Carlson, George Bagnall and Stacy Bogert handled the SEC’s case.

Positives

  • The Second Circuit affirmed Amah’s liability and remedies under the Securities Act and Exchange Act on February 24, 2026.
  • The modified judgment permanently enjoins Amah from violating federal Securities Act and Exchange Act antifraud provisions.
  • The July 15, 2026 judgment orders $10,000 in disgorgement, $1,617.82 in prejudgment interest and a $446,458 civil penalty.

Risks & concerns

  • Amah raised approximately $698,000 from fellow members of his religion using materially false and misleading investment-performance claims.
  • The court found Amah repeatedly offered positive projections while failing to disclose serious losses incurred consistently.
  • The Second Circuit vacated and remanded the Advisers Act claims, which the SEC subsequently moved to dismiss.
  • The modified civil penalty fell to $446,458 from the $669,667 imposed in the July 2, 2024 judgment.
Primary sourceLitigation Releaseshttps://www.sec.gov/enforcement-litigation/litigation-releases/lr-26620
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