SEC Company Response from GAIA, (GAIA) — Feb 2, 2026
GAIA, INC
Date: Feb. 2, 2026 · CIK: 0001089872 · Accession: 0001140361-26-003222
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File numbers found in text: 333-292955
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CORRESP 1 filename1.htm GAIA , INC. 833 West South Boulder Road Louisville, CO 80027 February 2, 2026 VIA EDGAR Correspondence United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Mr. Nicholas Nalbantian Re: Acceleration of Effective Date Gaia, Inc. Registration Statement on Form S‑3 (File No. 333-292955) 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 February 4, 2026, 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