SEC Comment Letter for GAIA, INC (GAIA) (CIK 0001089872) (GAIA) — Dec 18, 2024
GAIA, INC (GAIA) (CIK 0001089872)
Date: Dec. 18, 2024 · CIK: 0001089872 · Accession: 0000000000-24-013941
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Reasoning
File numbers found in text: 333-283767
Letter
December 18, 2024 James Colquhoun Chief Executive Officer Gaia, Inc. 833 West South Boulder Road Louisville, CO 80027 Re:Gaia, Inc. Registration Statement on Form S-3 Filed December 12, 2024 File No. 333-283767 Dear James Colquhoun: 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Jason M. Hille
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December 18, 2024
James Colquhoun
Chief Executive Officer
Gaia, Inc.
833 West South Boulder Road
Louisville, CO 80027
Re:Gaia, Inc.
Registration Statement on Form S-3
Filed December 12, 2024
File No. 333-283767
Dear James Colquhoun:
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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Jason M. Hille