CORRESP 1 filename1.htm CORRESP
Gaia, Inc.
833 West South Boulder Road
Louisville, Colorado 80027
October 17, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Gaia, Inc. Acceleration Request Registration Statement on Form S-3 (No. 333-213895)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Gaia, Inc., a Colorado corporation (the Company), hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:30 p.m., Eastern Time, on October 19, 2016, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
| Very truly yours, |
|
| GAIA, INC. |
|
| By: |
/s/ Paul Tarell |
| Name: |
Paul Tarell |
| Title: |
Chief Financial Officer |