Crumbs Bake Shop, Inc. (CBS) is engaged in the business of selling a wide variety of cupcakes, cakes, cookies and other baked goods, as well as hot and cold beverages. Crumbs offers these products through its stores, e-commerce division, catering services and wholesale distribution business. CBS operates through its subsidiary, Crumbs Holdings LLC. The Company sells its products primarily through its Company-operated stores and online at www.crumbs.com. The Crumbs Website offers a variety of cupcakes in two sizes, its Signature Size and Taste Size. As of December 31, 2013 (2013), there were 70 Crumbs Bake Shop stores operating in 12 states and Washington, D.C., including 18 stores in Manhattan, New York. sales are primarily conducted through its stores in California, Connecticut, Delaware, Illinois, Maryland, Massachusetts, New Hampshire, New York, New Jersey, Pennsylvania, Rhode Island, Washington, D.C. and Virginia.