<SEC-DOCUMENT>0000950170-24-109289-index.html : 20250103
<SEC-HEADER>0000950170-24-109289.hdr.sgml : 20250103
<ACCEPTANCE-DATETIME>20240925145051
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950170-24-109289
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240925

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
		IRS NUMBER:				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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img180775131_0.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: img180775131_0.jpg

</DOCUMENT>
</SEC-DOCUMENT>