GAIA, INC

Regulatory Filings • Jun 28, 2024

CORRESP 1 filename1.htm Licensed to: Broadridge Financial Solutions, Inc. Document created using Broadridge PROfile 24.3.1.5224 Copyright 1995 - 2024 Broadridge

GAIA, INC.

833 West South Boulder Road

Louisville, CO 80027

June 27, 2024

VIA EDGAR Correspondence

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Ms. Rebekah Reed

Re: Acceleration of Effective Date

Gaia, Inc.

Registration Statement on Form S‑1 (File No. 333-280271)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Securities Act ”), Gaia, Inc. (the “ Registrant ”), hereby requests that the effective date of the above-referenced Registration Statement (the “ Registration Statement ”), be accelerated so that the Registration Statement becomes effective under the Securities Act by 4:30 p.m., Eastern Time, on July 1, 2024, 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.

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