CCA Industries, Inc. (CCA) is engaged in the health and beauty aids business, selling numerous products in several health and beauty aids and cosmeceutical categories. All of the Company’s products are manufactured by contract manufacturers, pursuant to the Company’s specifications and formulations. Under most of the brand names, the Company markets several different but categorically-related products. The principal brand and trademark names include Plus+White (oral health-care products), Sudden Change (skin-care products), Nutra Nail and Power Gel (nail treatments), Bikini Zone (pre and after-shave products), Mega-T Green Tea (dietary products), Mega-T chewing gum (anti-oxidant dietary product), Hair Off (depilatories), IPR (foot-care products), Solar Sense (sun-care products), Wash ‘N Curl (shampoos), Cherry Vanilla and other Vanilla fragrances (perfumes), Pain Bust-R (topical analgesic) and Scar Zone (scar diminishing cream).