SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Jan 4, 2011
GAIA, INC (GAIA) (CIK 0001089872)
Date: Jan. 4, 2011 · CIK: 0001089872 · Accession: 0000000000-11-000514
AI Filing Summary & Sentiment
File numbers found in text: 000-27517
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January 4, 2011 Mr. Stephen J. Thomas Chief Accounting Officer 833 West South Boulder Road Louisville, Colorado 80027 Re: GAIAM, Inc. Form 10-K for the year ended December 31, 2009 Filed March 16, 2010 File No. 000-27517 Dear Mr. Thomas: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Linda Cvrkel Branch Chief