# CORRESP — GAIA, INC  (GAIA)  (CIK 0001089872)

> <strong>GAIA, INC  (GAIA)  (CIK 0001089872) → SEC staff</strong> · filed 2026-02-02 · ticker GAIA · SIC 7812

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001140361-26-003222
- **Form:** CORRESP
- **Filer:** GAIA, INC  (GAIA)  (CIK 0001089872)
- **CIK:** 0001089872
- **Ticker:** GAIA
- **Filed:** 2026-02-02
- **SIC industry:** 7812
- **HQ:** Louisville, CO

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1089872/000114036126003222/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1089872&type=UPLOAD&dateb=&owner=include&count=40

## Other comment-letter activity for GAIA, INC  (GAIA)  (CIK 0001089872)

- UPLOAD — 2026-01-28 — /comment-letter/0000000000-26-001058

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, GAIA, INC  (GAIA)  (CIK 0001089872) (CIK 0001089872), filed 2026-02-02, accession 0001140361-26-003222. Retrieved via MORVS 2026-11-05 from https://api.morvs.ai/comment-letter/0001140361-26-003222.

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