SEC Comment Letter 0000000000-24-013353 to GAIA, INC (GAIA) (CIK 0001089872) (GAIA)
GAIA, INC (GAIA) (CIK 0001089872)
Date: Dec. 4, 2024 · CIK: 0001089872 · Accession: 0000000000-24-013353
AI Filing Summary & Sentiment
File numbers found in text: 000-27517
Letter
December 4, 2024 James Colquhoun Chief Executive Officer Gaia, Inc. 833 West South Boulder Road Louisville, CO 80027 Re:Gaia, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 000-27517 Dear James Colquhoun: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services
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December 4, 2024
James Colquhoun
Chief Executive Officer
Gaia, Inc.
833 West South Boulder Road
Louisville, CO 80027
Re:Gaia, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-27517
Dear James Colquhoun:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services