# EDGAR Filing Document

**Accession Number:** 0001089872
**File Stem:** 0001140361-26-003222
**Filing Date:** 2026-2
**Character Count:** 2451
**Document Hash:** 31753e563746087a90109877b148c24b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-003222.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0001140361-26-003222

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260202

**FILER**: 

**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:** CORRESP

**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

#### 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

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| | |
|:---|:---|
| **Re:**  | **Acceleration of Effective Date**<br> **Gaia, Inc.**<br> **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 "<u>Securities Act</u>"), Gaia, Inc. (the "<u>Registrant</u>"), hereby requests that the effective date of the above-referenced Registration Statement (the "<u>Registration Statement</u>"), 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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Gaia, Inc.** | **Gaia, Inc.** |
| By: | /s/ Ned Preston |
|  | Ned Preston |
|  | Chief Financial Officer |

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