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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-014511.txt : 20060912
<SEC-HEADER>0000000000-06-014511.hdr.sgml : 20060912
<ACCEPTANCE-DATETIME>20060327152347
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014511
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060327

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GAIAM INC
		CENTRAL INDEX KEY:			0001089872
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		IRS NUMBER:				841113527
		STATE OF INCORPORATION:			CO
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		360 INTERLOCKEN BLVD #300
		CITY:			BROOMFIELD
		STATE:			CO
		ZIP:			80021
		BUSINESS PHONE:		3032223600

	MAIL ADDRESS:	
		STREET 1:		360 INTERLOCKEN BLVD #300
		CITY:			BROOMFIELD
		STATE:			CO
		ZIP:			80021
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-009363
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

March 27, 2006


Via U.S. Mail

Mr. Jirka Rysavy
Chief Executive Officer
Gaiam, Inc.
360 Interlocken Boulevard
Broomfield, Colorado 80021


	RE:	Gaiam, Inc.
		Form 10-K for the year ended December 31, 2004
		Filed March 3, 2005
		Form 10-Q for the quarter ended September 30, 2005
		File No. 0-27517

Dear Mr. Rysavy:

We have completed our review of your Form 10-K and related filings
and do not, at this time, have any further comments.


Sincerely,


Linda Cvrkel
Branch Chief


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??

??

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Mr. Jirka Rysavy
Gaiam, Inc.
September 29, 2005
Page 1


</TEXT>
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