Correspondence 0001140361-24-031620 from GAIA, INC (GAIA) (CIK 0001089872) (GAIA)
GAIA, INC (GAIA) (CIK 0001089872)
Date: June 27, 2024 · CIK: 0001089872 · Accession: 0001140361-24-031620
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File numbers found in text: 333-280271
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CORRESP
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GAIA, INC.
833 West South Boulder Road
Louisville, CO 80027
June 27, 2024
VIA EDGAR Correspondence
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Ms. Rebekah Reed
Re: Acceleration of Effective Date
Gaia, Inc.
Registration Statement on Form S‑1 (File No. 333-280271)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Gaia, Inc. (the “Registrant”), hereby requests that the effective date of the above-referenced
Registration Statement (the “Registration Statement”), be accelerated so that the Registration Statement becomes effective under the Securities Act by 4:30 p.m., Eastern Time, on July 1, 2024, or as soon thereafter as practicable.
The Registrant respectfully requests that you notify Mr. Jason Hille of Foley & Lardner LLP, counsel to the Registrant, of such effectiveness by a telephone call to (414) 319-7336.
Very truly yours,
Gaia, Inc.
By:
/s/ Ned Preston
Ned Preston
Chief Financial Officer