n's testimony. In a recent case, however, Gershman attempted to offer precisely the sort of testimony that this Court has already excluded. See US. Securities and Exchange Comm'n v. Collector's Coffee Inc., -- F. Supp. 3d --, 19 Civ. 4355 (VM) (GWG), 2021 WL 3418829, at *2 (S.D.N.Y. Aug. 5, 2021) (excluding Gershman's testim