Breathe Ecig Corp, through its subsidiary Breathe, LLC (Breathe) is engaged in electronic cigarette manufacturing. Breathe is a development-stage company focused on designing, marketing and distributing electronic cigarettes (E-cigarettes), vaporizers, e-liquids (i.e., liquid nicotine) and related accessories. E-cigarettes and vaporizers are replacements for traditional cigarettes allowing smokers to reproduce the smoking experience. Although they do contain nicotine, E-cigarettes and vaporizers do not burn tobacco and are not smoking cessation devices. The component parts of an E-cigarette are the nicotine cartridge; the atomizer (which vaporizes the liquid nicotine); the rechargeable battery that powers it, and a light-emitting diode (LED) indicator at the end that is activated when the user draws in air.