<SEC-DOCUMENT>0001140361-24-049825.txt : 20250124
<SEC-HEADER>0001140361-24-049825.hdr.sgml : 20250124
<ACCEPTANCE-DATETIME>20241218163106
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-24-049825
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241218

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
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    <div style="text-align: center; font-weight: bold;">GAIA, INC.</div>
    <div style="text-align: center; font-weight: bold;">833 West South Boulder Road</div>
    <div style="text-align: center; font-weight: bold;">Louisville, CO 80027</div>
    <div style="text-align: center;">December 18, 2024</div>
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    <div style="font-weight: bold;"><u>VIA EDGAR Correspondence</u></div>
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    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F. Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>Attn: Ms. Rebekah Reed</div>
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      <div style="text-indent: 36pt;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Acceleration of Effective Date</font></div>
      <div style="font-weight: bold; text-indent: 100px;">Gaia, Inc.</div>
      <div style="font-weight: bold; text-indent: 100px;">Registration Statement on Form S&#8209;3 (File No. 333-283767)</div>
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    <div>Ladies and Gentlemen:</div>
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    <div style="text-align: justify; text-indent: 72pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;<u>Securities Act</u>&#8221;), Gaia, Inc. (the &#8220;<u>Registrant</u>&#8221;), hereby requests that the effective date of the above-referenced
      Registration Statement (the &#8220;<u>Registration Statement</u>&#8221;), be accelerated so that the Registration Statement becomes effective under the Securities Act by 4:30 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable.</div>
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    <div style="text-align: justify; text-indent: 72pt;">The Registrant respectfully requests that you notify Mr. Jason Hille of Foley &amp; Lardner LLP, counsel to the Registrant, of such effectiveness by a telephone call to (414) 319-7336.</div>
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            <div>Very truly yours,</div>
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            <div style="font-weight: bold;">Gaia, Inc.</div>
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            <div>By:</div>
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            <div>/s/ Ned Preston</div>
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          <td style="width: 55%; vertical-align: top;">Ned Preston</td>
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          <td style="width: 55%; vertical-align: top;">Chief Financial Officer</td>
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