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 |