SEC Comment Letter for GAIA, (GAIA) — Jan 28, 2026
GAIA, INC
Date: Jan. 28, 2026 · CIK: 0001089872 · Accession: 0000000000-26-001058
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292955
Letter
Re: Gaia, Inc. Registration Statement on Form S-3 Filed January 26, 2026 File No. 333-292955 Dear Kiersten Medvedich:
January 28, 2026
Kiersten Medvedich Chief Executive Officer Gaia, Inc. 833 West South Boulder Road Louisville, CO 80027
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 Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Jason M. Hille
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 28, 2026 Kiersten Medvedich Chief Executive Officer Gaia, Inc. 833 West South Boulder Road Louisville, CO 80027 Re: Gaia, Inc. Registration Statement on Form S-3 Filed January 26, 2026 File No. 333-292955 Dear Kiersten Medvedich: 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 Nicholas Nalbantian at 202-551-7470 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jason M. Hille </TEXT> </DOCUMENT>