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SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Jun 9, 2016

GAIA, INC (GAIA) (CIK 0001089872)
Date: June 9, 2016 · CIK: 0001089872 · Accession: 0000000000-16-079935

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 9, 2016
Author
J. Nolan McWilliams
Form
UPLOAD
Company
GAIA, INC (GAIA) (CIK 0001089872)

Letter

Mail Stop 3561 June 9, 2016 Lynn Powers Chief Executive Officer Gaiam, Inc. 833 West South Boulder Road Louisville, CO 80027

Re: Gaiam, Inc. Preliminary Information Statement on Schedule 14 C Filed May 17, 2016 File No. 000 -27517

Dear Mr. Powers :

We have completed our review of your filing . 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 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 responsibl e for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
J. Nolan McWilliams

Show Raw Text
Mail Stop 3561
June 9, 2016

Lynn Powers
Chief Executive Officer
Gaiam, Inc.
833 West South Boulder Road
Louisville, CO  80027

Re: Gaiam, Inc.
 Preliminary Information Statement on Schedule 14 C
Filed May 17, 2016
File No. 000 -27517

Dear Mr. Powers :

We have completed our review of your filing .  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 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 responsibl e for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 J. Nolan McWilliams

J. Nolan McWilliams
Attorney -Advisor
Office of Transportation and Leisure

cc: Kristin M. Macdonald
Brownstein Hyatt Farber Schreck, LLP