Action against Defendants, a theme park operator, its former CEO, and former Vice President of Communications, for alleged misleading statements and omissions regarding the negative effects of a documentary film on the company. The SEC alleges that Defendant company and CEO made false statements regarding the impact of the documentary on factors such as theme park attendance to investors, the press, and in SEC filings. According to the SEC, share price declined when the true impact of the film was revealed. Defendant company has agreed to pay a $4 million civil penalty. Defendant CEO has agreed to pay $850,183 in disgorgement and prejudgment interest and a $150,000 civil penalty. Defendant VP of Communications has agreed pay $99,155 in disgorgement and prejudgment interest, but the SEC did not impose a penalty in light of his cooperation.