SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Mar 27, 2006
GAIA, INC (GAIA) (CIK 0001089872)
Date: March 27, 2006 · CIK: 0001089872 · Accession: 0000000000-06-014511
AI Filing Summary & Sentiment
Reasoning
Letter
March 27, 2006 Via U.S. Mail Mr. Jirka Rysavy Chief Executive Officer Gaiam, Inc. 360 Interlocken Boulevard Broomfield, Colorado 80021
RE: Gaiam, Inc. Form 10-K for the year ended December 31, 2004 Filed March 3, 2005 Form 10-Q for the quarter ended September 30, 2005 File No. 0-27517
Dear Mr. Rysavy:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Linda Cvrkel
Branch Chief
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3561 March 27, 2006 Via U.S. Mail Mr. Jirka Rysavy Chief Executive Officer Gaiam, Inc. 360 Interlocken Boulevard Broomfield, Colorado 80021 RE: Gaiam, Inc. Form 10-K for the year ended December 31, 2004 Filed March 3, 2005 Form 10-Q for the quarter ended September 30, 2005 File No. 0-27517 Dear Mr. Rysavy: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Linda Cvrkel Branch Chief ?? ?? ?? ?? Mr. Jirka Rysavy Gaiam, Inc. September 29, 2005 Page 1 </TEXT> </DOCUMENT>