SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Sep 6, 2012
GAIA, INC (GAIA) (CIK 0001089872)
Date: Sept. 6, 2012 · CIK: 0001089872 · Accession: 0000000000-12-048501
AI Filing Summary & Sentiment
Reasoning
Letter
September 6, 2012 Via E -Mail Mr. Stephen J. Thomas Chief Financial Officer Gaiam, Inc. 833 West South Boulder Road Louisville, Colorado 80027
Re: Gaiam, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 15, 2012 Form 10 -Q for the Quarter Ended June 30, 2012 Filed August 9, 2012 File No. 000 -27517
Dear Mr. Thomas :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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September 6, 2012 Via E -Mail Mr. Stephen J. Thomas Chief Financial Officer Gaiam, Inc. 833 West South Boulder Road Louisville, Colorado 80027 Re: Gaiam, Inc. Form 10-K for the Year Ended December 31, 2011 Filed March 15, 2012 Form 10 -Q for the Quarter Ended June 30, 2012 Filed August 9, 2012 File No. 000 -27517 Dear Mr. Thomas : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief