SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Oct 14, 2016
GAIA, INC (GAIA) (CIK 0001089872)
Date: Oct. 14, 2016 · CIK: 0001089872 · Accession: 0000000000-16-097067
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Reasoning
File numbers found in text: 333-213895
Letter
Mail Stop 3561 October 13, 2016 Jirka Rysavy Chief Executive Officer Gaia, Inc. 833 West South Boulder Road Louisville, CO 80027
Re: Gaia, Inc. Registration Statement on Form S-3 Filed September 30, 2016 File No. 333-213895
Dear Mr. Rysavy :
This is to advise you that we have not reviewed and will not review your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Donald E. Field at (202) 551 -3680 with any questions.
Sincerely,
/s/ Justin Dobbie
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Mail Stop 3561 October 13, 2016 Jirka Rysavy Chief Executive Officer Gaia, Inc. 833 West South Boulder Road Louisville, CO 80027 Re: Gaia, Inc. Registration Statement on Form S-3 Filed September 30, 2016 File No. 333-213895 Dear Mr. Rysavy : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Donald E. Field at (202) 551 -3680 with any questions. Sincerely, /s/ Justin Dobbie Justin Dobbie Legal Branch Chief Office of Transportation and Leisure cc: Thomas R. Stephens Bartlit Beck Herman Palenchar & Scott LLP