# EDGAR Filing Document

**Accession Number:** 0001089872
**File Stem:** 0000000000-26-001058
**Filing Date:** 2026-1
**Character Count:** 2394
**Document Hash:** 4bcf873c2095698831ade1a690fbaec8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001058.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0000000000-26-001058

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260128

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GAIA, INC
- **CENTRAL INDEX KEY:** 0001089872
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 841113527
- **STATE OF INCORPORATION:** CO
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-292955

**BUSINESS ADDRESS:**
- **STREET 1:** 833 WEST BOULDER ROAD
- **STREET 2:** BLDG G
- **CITY:** LOUISVILLE
- **STATE:** CO
- **ZIP:** 80027-2452
- **BUSINESS PHONE:** 3032223330

**MAIL ADDRESS:**
- **STREET 1:** 833 WEST BOULDER ROAD
- **STREET 2:** BLDG G
- **CITY:** LOUISVILLE
- **STATE:** CO
- **ZIP:** 80027-2452

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GAIAM, INC
- **DATE OF NAME CHANGE:** 20080519

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GAIAM INC
- **DATE OF NAME CHANGE:** 19990701
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-26-002379

## Text-Extract

```

                                                           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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._