SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Mar 13, 2009
GAIA, INC (GAIA) (CIK 0001089872)
Date: March 13, 2009 · CIK: 0001089872 · Accession: 0000000000-09-013212
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File numbers found in text: 000-27517
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Mail Stop 3561
March 12, 2009
Via U.S. Mail and Facsimile
Mr. Jirka Rysavy Chief Executive Officer Gaiam, Inc. 833 W. South Boulder Road Louisville, Colorado 80027-2452
RE: Gaiam, Inc.
Form 10-K for the fiscal year ended December 31, 2007
File No. 000-27517
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,
J o e F o t i Senior Assistant Chief Accountant
Via facsimile: Vilia Valentine, Chief Financial Officer (303) 222-3609
Jirka Rysavy
Gaiam, Inc. Page 2