WASHINGTON, Aug 25 (Reuters) - The U.S. Securities and Exchanges Commission has accused a Georgia investment adviser in a $110 million Ponzi scheme that drew money from more tha 400 investors in 20 states, according to a statement on Wednesday. The SEC obtained a temporary restraining order and asset freeze from the U.S. District Court for the Northern District of Georgia against John Woods and two entities he controls, the commission statement said.