Joes Jeans Inc. (Joes Jeans) is engaged in designing and selling apparel products, which include denim jeans, related casual wear and accessories. Joes Jeans product line includes women, men and children denim jeans, pants, shirts, sweaters, jackets and other apparel products. Joes Jeans products are marketed to retailers in the United States through third-party showrooms located in New York and Los Angeles and to international retailers through international distributors or agents in various countries. Joes Jeans womens product line represents the Companys largest source of revenue and consists primarily of denim jeans in a variety of different fits, fabrics, washes and detailing. In October 2007, the Company completed the merger with JD Holdings Inc. and acquired the Joes brand.