-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IM4Kxtqg5u6rCL+d75iP86NaZCWI4/U4hMamahJWbOZ3BmhtadhYb/TpSXqp3qmJ
 kbnxxItpsQ0idzL2ysapRg==

<SEC-DOCUMENT>0000000000-09-008814.txt : 20090428
<SEC-HEADER>0000000000-09-008814.hdr.sgml : 20090428
<ACCEPTANCE-DATETIME>20090219173748
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-008814
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090219

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:		833 WEST BOULDER ROAD
		CITY:			LOUISVILLE
		STATE:			CO
		ZIP:			80027-2452
		BUSINESS PHONE:		3032223600

	MAIL ADDRESS:	
		STREET 1:		833 WEST BOULDER ROAD
		CITY:			LOUISVILLE
		STATE:			CO
		ZIP:			80027-2452

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GAIAM INC
		DATE OF NAME CHANGE:	19990701
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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