Jaclyn, Inc. is engaged in the design, manufacture, distribution and sale of women’s and children apparel (collectively, apparel products), and vinyl, leather and fabric handbags, sport bags, backpacks, cosmetic bags, and related products (collectively, handbag products). Jaclyn, Inc. markets its apparel and handbag products primarily through general merchandise, retail chain stores and departmental stores. It sells its products throughout the United States using both its own salespersons and independent sales representatives. The Company does not own or operate manufacturing facilities. All of its products are manufactured by outside contractors. Finished merchandise is received at warehouses and or/at facilities the Company leases in Florida, California, New Jersey and Indiana. From these locations, products are shipped under different selling names to customers all over the United States.