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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on February 8, 2017</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No.&nbsp;333-</B>&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>UNITED STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>VAPOR CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 50%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>84-1070932</B></FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of&nbsp; </FONT><BR>
<FONT STYLE="font-size: 10pt">incorporation or organization)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer </FONT><BR>
<FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>3800 North 28<SUP>th</SUP> Way, Hollywood, FL</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>33020</B></FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip code)</FONT></TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Vapor Corp. 2015 Equity Incentive Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full title of the plan)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Jeffrey E. Holman</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chief Executive Officer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Vapor Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3800 North 28th Way</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Hollywood, Florida 33020</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(888) 482-7671</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name, address and telephone number, including
area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Copies to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Martin T. Schrier</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Cozen O&rsquo;Connor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>200 South Biscayne Blvd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Suite 4410</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Miami, FL 33131</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the Registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer,&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check
one):</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48%"><FONT STYLE="font-size: 10pt">Large Accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></FONT></TD>
    <TD STYLE="width: 52%"><FONT STYLE="font-size: 10pt">Accelerated filer &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></FONT></TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer &nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&uml;</FONT></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company &nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">&thorn;</FONT></FONT></TD></TR>
<TR>
    <TD><FONT STYLE="font-size: 10pt">(Do not check if a smaller reporting company)</FONT></TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD NOWRAP STYLE="font-weight: bold; text-align: left; border-bottom: Black 1pt solid; font-size: 8pt">Title of Securities to be Registered</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; font-size: 8pt">Amount to be <BR>
Registered (1)</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; font-size: 8pt">Proposed <BR>
Maximum <BR>
Offering <BR>
Price Per <BR>
Share (2)</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; font-size: 8pt">Proposed <BR>
Maximum <BR>
Aggregate <BR>
Offering<BR>
Price</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1pt solid; font-size: 8pt">Amount of <BR>
Registration<BR>
Fee</TD><TD STYLE="font-weight: bold; text-align: center; padding-bottom: 1pt; font-size: 8pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 48%; text-align: left; padding-left: 0.125in; text-indent: -0.125in">Common stock, $0.0001 par value per share, issuable under the Vapor Corp. 2015 Equity Incentive Plan </TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">100,000,000,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">0.0001</TD><TD STYLE="width: 1%; text-align: left"></TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">10,000,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">1,159.00</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Pursuant to Rule 416(a) of
the Securities Act of 1933, as amended, this registration statement (herein, together with all amendments and exhibits, referred
to as the &ldquo;Registration Statement&rdquo;) also covers any additional securities that may be offered or issued in connection
with any stock split, stock dividend or similar transaction.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The offering price has been
estimated solely for the purposes of the calculation of the registration fee. The offering price has been calculated in accordance
with the manner described in Rule 457(c) and (h) under the Securities Act and is based upon the average of high and low prices
of our common stock reported by the OTC Bulletin Pink Sheets on February 7, 2017, a date within five business days prior to the
date of the filing of this registration statement.</FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white"><B>Explanatory Note</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">On November 21, 2016,
our Board of Directors approved an amendment to our 2015 Equity Incentive Plan (which we refer to herein as the Plan) to increase
the number of shares of our common stock reserved for future awards under the Plan to 100,000,000,000. Following the amendment,
a total of 17,000,000,000 shares were available for future awards under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">This Registration Statement
on Form S-8 of Vapor Corp. (the &ldquo;Company&rdquo;) has been prepared in accordance with the requirements of Form S-8 under
the Securities Act of 1933, as amended (which we refer to herein as the Securities Act) to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Register 100,000,000,000 shares of our common stock, par value $0.0001 per share, issuable pursuant to the Plan; and </FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72.25pt; background-color: white">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Include a reoffer prospectus that forms a part of this Registration Statement relating to the resale of &ldquo;control securities&rdquo; and/or &ldquo;restricted securities&rdquo; that have been or will be acquired under the Plan by certain of our officers and directors, who are the selling stockholders identified in the reoffer prospectus.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">The reoffer prospectus
contained herein has been prepared in accordance with the requirements of General Instruction C of Form S-8 and Part I of Form
S-3. The 100,000,000,000 shares included in the reoffer prospectus are the number of shares of our common stock underlying options
or shares of restricted stock that have been or may be acquired by the selling stockholders under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Accordingly, (i)&nbsp;the
reoffer prospectus included herein is a combined prospectus with the reoffer prospectus included as part of this Registration Statement,
and (ii)&nbsp;this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 1.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Plan Information.*</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 2.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Registrant Information
and Employee Plan Annual Information.*</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Information required by Part
I to be contained in the Section&nbsp;10(a) Prospectus is omitted from the Registration Statement in accordance with Rule 428
under the Securities Act of 1933, as amended.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>REOFFER PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><IMG SRC="t1700371_s8logo.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Vapor Corp.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>100,000,000,000 Shares of Common Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This reoffer prospectus relates to the public
resale of up to 100,000,000,000 shares of our common stock, par value $0.0001 per share, that have been or may be acquired by certain
of our prior, current and future officers, directors, employees and consultants (or any of their respective assigns) (who we refer
to herein as the selling stockholders) under our Equity Incentive Plan, which we refer to herein as the Plan. We will not receive
any proceeds from the sale of the shares hereunder. However, we will receive the proceeds, if any, from the exercise of the options
granted under the Plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The selling stockholders (which includes our
officers and directors) may offer for sale or sell the shares in varying amounts through public or private transactions at prevailing
market prices or at privately negotiated prices. Sales may be made through brokers or to dealers, who are expected to receive customary
commissions or discounts. The selling stockholders and participating brokers and dealers may be deemed to be &ldquo;underwriters&rdquo;
within the meaning of the Securities Act of 1933, as amended, or the Securities Act, in which event any profit on the sale of shares
by those selling stockholders and any commissions or discounts received by those brokers or dealers may be deemed to be underwriting
compensation under the Securities Act. In addition, any securities covered by this reoffer prospectus which qualify for sale pursuant
to Rule 144 may be sold under Rule 144 rather than pursuant to this reoffer prospectus. We will bear all expenses incurred in connection
with this offering, other than discounts, concessions and commissions which are to be borne by the selling stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our common stock is&nbsp;quoted on the OTC Pink Sheets under the symbol &ldquo;VPCO.&rdquo; On February 7, 2017, the closing sales price for our common stock on the OTC Pink Sheets was $0.0001 per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>Neither the Securities and Exchange Commission
nor any state securities commission has approved or disapproved of these securities or determined if this reoffer prospectus is
truthful or complete. Any representation to the contrary is a criminal offense.&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>The date of this reoffer prospectus is February
8, 2017.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><A NAME="toc_001"></A>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Cautionary Note Regarding Forward Looking Statements</A></FONT></TD>
    <TD STYLE="width: 5%; text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_002">Use of Proceeds</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_003">Selling Stockholders</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">1</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_004">Plan of Distribution</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">2</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_005">Legal Matters</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_006">Experts</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_007">Incorporation of Certain Documents By Reference</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">4</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_008">Where You Can Find More Information</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">5</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_009">Disclosure of Commission Position on Indemnification for Securities Act Liabilities</A></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">5<FONT STYLE="font-size: 10pt"></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">You should rely only upon the information contained
in this reoffer prospectus and the registration statement of which this reoffer prospectus is a part. We have not authorized any
other person to provide you with different information. If anyone provides you with different or inconsistent information, you
should not rely on it. We are not making an offer to sell these securities in any jurisdiction where the offer or sale is not permitted.
You should assume the information appearing in this reoffer prospectus is accurate only as of the date on the front cover of this
reoffer prospectus. Our business, financial condition, results of operations and prospects may have changed since that date. This
reoffer prospectus is based on information provided by us and other sources that we believe are reliable. We have summarized certain
documents and other information in a manner we believe to be accurate, but we refer you to the actual documents for a more complete
understanding of what we discuss in this reoffer prospectus. In making an investment decision, you must rely on your own examination
of our business and the terms of the offering, including the merits and risks involved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_001"></A>CAUTIONARY NOTE REGARDING FORWARD LOOKING
STATEMENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Certain statements contained or incorporated
by reference in this reoffer prospectus constitute &ldquo;forward-looking statements.&rdquo; The words &ldquo;believe,&rdquo; &ldquo;expect,&rdquo;
&ldquo;anticipate,&rdquo; &ldquo;intend,&rdquo; &ldquo;estimate,&rdquo; &ldquo;plan,&rdquo; &ldquo;project&rdquo; and other expressions
which are predictions of or indicate future events and trends and which do not relate to historical matters identify forward-looking
statements. Reliance should not be placed on forward-looking statements because they involve known and unknown risks, uncertainties
and other factors, which may cause our actual results, performance or achievements to differ materially from anticipated future
results, performance or achievements expressed or implied by such forward-looking statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All forward-looking statements included in this
reoffer prospectus are based on information available to us on the date of this reoffer prospectus. Except to the extent required
by applicable laws or rules, we undertake no obligation to publicly update or revise any forward-looking statement, whether as
a result of new information, future events or otherwise. All subsequent written and oral forward-looking statements attributable
to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements contained throughout
this reoffer prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_002"></A>USE OF PROCEEDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The shares which may be sold pursuant to this
reoffer prospectus will be sold for the respective accounts of each of the selling stockholders. Accordingly, we will not realize
any proceeds from the sale of the shares, except that we will receive proceeds if options currently outstanding or hereafter granted
are exercised. If exercised, such funds will be available to us for working capital and general corporate purposes. All expenses
of registration incurred in connection with this offering are being borne by us, but all selling and other expenses incurred by
any selling stockholder will be borne by that stockholder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_003"></A>SELLING STOCKHOLDERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This reoffer prospectus relates to the shares
of our common stock that are being registered for reoffers and resale by selling stockholders who have acquired or may acquire
shares pursuant to the Plan. Offers and sales by selling stockholders who are our &ldquo;affiliates&rdquo; (as such term is defined
in Rule 405 under the Securities Act) are also covered by this reoffer prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The selling stockholders are our current and
former directors and officers (or any of their respective assigns) who have acquired or may acquire in the future shares of our
common stock under the Plans. The selling stockholders may, from time to time, resell all or a portion of the shares of our common
stock covered by this reoffer prospectus. There is no assurance that any of the selling stockholders will sell any or all of the
shares offered by them under this reoffer prospectus. The address for each of the selling stockholders listed below is c/o Vapor
Corp., 3800 North 28<SUP>th</SUP> Way, Hollywood, FL 33020. Any changed information will be set forth in an amendment to the registration
statement or supplement to this reoffer prospectus, to the extent required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following table sets forth information,
as of February 6, 2017, with respect to&nbsp;ownership of our common stock by each selling stockholder whose identity is known
as of the date of this reoffer prospectus:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD NOWRAP STYLE="font-weight: bold; text-align: left; font-size: 8pt; border-bottom: Black 1pt solid">Name</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP STYLE="font-weight: bold; text-align: center; font-size: 8pt; border-bottom: Black 1pt solid">Position</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; font-size: 8pt; border-bottom: Black 1pt solid">Number of Shares<BR>
Owned Prior to the<BR>
Offering(1)</TD><TD NOWRAP STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; font-size: 8pt; border-bottom: Black 1pt solid">Number of Shares Included<BR>
in this<BR>
Offering(2)</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; font-size: 8pt; border-bottom: Black 1pt solid">Number of<BR>
Shares to be<BR>
Owned After<BR>
Completion<BR>
of the<BR>
Offering(3)</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD NOWRAP COLSPAN="2" STYLE="font-weight: bold; text-align: center; font-size: 8pt; border-bottom: Black 1pt solid">Percentage of<BR>
Shares to be<BR>
Owned After<BR>
Completion<BR>
of the<BR>
Offering(4)</TD><TD STYLE="font-weight: bold; text-align: center; font-size: 8pt; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD NOWRAP>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD NOWRAP COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; width: 20%">Jeffrey Holman</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 20%">CEO</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-size: 10pt">50,000,000,000</FONT></TD><TD NOWRAP STYLE="width: 2%; text-align: left">1(5)</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 11%; text-align: right">50,000,000,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 12%; text-align: right">1</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Christopher Santi</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">President and COO</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">25,000,000,000</FONT></TD><TD NOWRAP STYLE="text-align: left">(5)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">25,000,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">John Ollet</TD><TD>&nbsp;</TD>
    <TD>CFO</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,000,000,000</TD><TD NOWRAP STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,000,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Clifford Friedman</TD><TD>&nbsp;</TD>
    <TD>Director</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,000,000,000</FONT></TD><TD NOWRAP STYLE="text-align: left">(6)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,000,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Anthony Panariello</TD><TD>&nbsp;</TD>
    <TD>Director</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,000,000,000</FONT></TD><TD NOWRAP STYLE="text-align: left">(6)</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1,000,000,000</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold">TOTAL</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">78,000,000,001</TD><TD NOWRAP STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="font-weight: bold; text-align: right">78,000,000,000</TD><TD STYLE="font-weight: bold; text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">1</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">* Less than one percent</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 96%"><FONT STYLE="font-size: 10pt">The shares owned by a person include shares owned by the individual as well as shares exercisable upon the exercise of options granted to the selling stockholder under the Plans, whether or not such options vest or become exercisable (as applicable) within 60 days of the date of this reoffer prospectus.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The amounts for each selling stockholder assume full vesting and exercise of all outstanding options to purchase common stock held by such selling stockholder.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Assumes that all shares offered hereby are sold but no other securities held by selling stockholders are sold.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">This table has been prepared based on 17,575,709,846 shares of common stock outstanding as of February 6, 2017.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(5)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Includes shares of common stock issuable upon the exercise of options which contain a blocker provision which currently provides that the options may be exercised only to a point where the holder, together with its affiliates and any other person or entity acting as a group, would beneficially own a maximum of 19.99% of the Company&rsquo;s outstanding shares of common stock.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(6)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Includes shares of common stock issuable upon the exercise of options which contain a blocker provision which currently provides that the options may be exercised only to a point where the holder, together with its affiliates and any other person or entity acting as a group, would beneficially own a maximum of 4.99% of the Company&rsquo;s outstanding shares of common stock.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_004"></A>PLAN OF DISTRIBUTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In this section of the reoffer prospectus, the
term &ldquo;selling stockholder&rdquo; means and includes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the persons identified in
the table above as the selling stockholders;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">any
of the donees, pledgees, distributees, transferees or other successors in interest of those persons referenced above who may:
(a) receive any of the shares of our common stock offered hereby after the</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in">date of this reoffer prospectus and (b) offer or sell those shares hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The shares of our common stock offered by this
reoffer prospectus may be sold from time to time directly by the selling stockholders. Alternatively, the selling stockholders
may from time to time offer such shares through underwriters, brokers, dealers, agents or other intermediaries. The selling stockholders
as of the date of this reoffer prospectus have advised us that there were no underwriting or distribution arrangements entered
into with respect to the common stock offered hereby. The distribution of the common stock by the selling stockholders may be effected:
in one or more transactions that may take place on a stock exchange (including one or more block transaction) through customary
brokerage channels, either through brokers acting as agents for the selling stockholders, or through market makers, dealers or
underwriters acting as principals who may resell these shares on a stock exchange; in privately-negotiated sales; by a combination
of such methods; or by other means. These transactions may be effected at market prices prevailing at the time of sale, at prices
related to such prevailing market prices or at other negotiated prices. Usual and customary or specifically negotiated brokerage
fees or commissions may be paid by the selling stockholders in connection with sales of our common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The selling stockholders may enter into hedging
transactions with broker-dealers in connection with distributions of the shares or otherwise. In such transactions, broker-dealers
may engage in short sales of the shares of our common stock in the course of hedging the positions they assume with the selling
stockholders. The selling stockholders also may sell shares short and redeliver the shares to close out such short positions. The
selling stockholders may enter into option or other transactions with broker-dealers which require the delivery to the broker-dealer
of shares of our common stock. The broker-dealer may then resell or otherwise transfer such shares of common stock pursuant to
this reoffer prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The selling stockholders also may lend or pledge
shares of our common stock to a broker-dealer. The broker-dealer may sell the shares of common stock so lent, or upon a default
the broker-dealer may sell the pledged shares of common stock pursuant to this reoffer prospectus. Any securities covered by this
reoffer prospectus which qualify for sale pursuant to Rule 144 may be sold under Rule 144 rather than pursuant to this reoffer
prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The selling stockholders have advised us that
they have not entered into any agreements, understandings or arrangements with any underwriters or broker-dealers regarding the
sale of their securities. There is no underwriter or coordinating broker acting in connection with the proposed sale of shares
of common stock of the selling stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Although the shares of common stock covered
by this reoffer prospectus are not currently being underwritten, the selling stockholders or their underwriters, brokers, dealers
or other agents or other intermediaries, if any, that may participate with the selling security holders in any offering or distribution
of common stock may be deemed &ldquo;underwriters&rdquo; within the meaning of the Securities Act and any profits realized or commissions
received by them may be deemed underwriting compensation thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Under applicable rules and regulations under
the Exchange Act, any person engaged in a distribution of shares of the common stock offered hereby may not simultaneously engage
in market making activities with respect to the common stock for a period of up to five days preceding such distribution. The selling
stockholders will be subject to the applicable provisions of the Exchange Act and the rules and regulations promulgated thereunder,
including without limitation Regulation M, which provisions may limit the timing of purchases and sales by the selling stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In order to comply with certain state securities
or blue sky laws and regulations, if applicable, the common stock offered hereby will be sold in such jurisdictions only through
registered or licensed brokers or dealers. In certain states, the common stock may not be sold unless they are registered or qualified
for sale in such state, or unless an exemption from registration or qualification is available and is obtained.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We will bear all costs, expenses and fees in
connection with the registration of the common stock offered hereby. However, the selling stockholders will bear any brokerage
or underwriting commissions and similar selling expenses, if any, attributable to the sale of the shares of common stock offered
pursuant to this reoffer prospectus. We have agreed to indemnify certain of the selling security holders against certain liabilities,
including liabilities</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">under the Securities Act, or to contribute to payments to which
any of those security holders may be required to make in respect thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">There can be no assurance that the selling stockholders
will sell any or all of the securities offered by them hereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_005"></A>LEGAL MATTERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The validity of the shares of common stock being
offered herein has been passed upon for us by Cozen O&rsquo;Connor, Miami, Florida.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_006"></A>EXPERTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The consolidated financial statements of Vapor
Corp. as of December 31, 2015 and 2014 and for the years then ended have been incorporated by reference herein in reliance upon
the report, which includes an explanatory paragraph as to the Company&rsquo;s ability to continue as a going concern, of Marcum
LLP, as stated in their report incorporated herein by reference, and have been so incorporated in reliance upon the report of such
firm given upon their authority as experts in accounting and auditing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The financial statements
of Ada&rsquo;s Whole Food Market LLC as of December 31, 2015 and 2014 and for the years then ended have been incorporated by reference
herein in reliance upon the report of Marcum LLP, as stated in their report incorporated herein by reference, and have been so
incorporated in reliance upon the report of such firm given upon their authority as experts in accounting and auditing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_007"></A>INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following documents,
heretofore filed by us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, as amended,
are hereby incorporated by reference, except as superseded or modified herein:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our Annual Report on Form
10-K for the year ended December 31, 2015 as filed with the SEC on April 8, 2016;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2016, June 30, 2016 and September 30, 2016 as filed with the SEC on May 16, 2016, August
15, 2016 and November 14, 2016, respectively;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our Current Reports on Form
8-K as filed with the Commission on October 10, 2016, December 5, 2016, December 6, 2016, December 7, 2017, December 15, 2017,
December 21, 2017, January 5, 2017, January 10, 2017, January 18, 2017, January 19, 2017, January 21, 2017 and February 3, 2017;
and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the description of our common
stock contained in our Registration Statement on Form S-1/A, initially filed with the SEC on January 16, 2014, including any amendment
or report filed for the purpose of updating such description.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All reports and definitive proxy or information
statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration
Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold
or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing such documents, except as to specific sections of such statements as
set forth therein. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any
subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_008"></A>WHERE YOU CAN FIND MORE INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We are subject to the information requirements
of the Exchange Act, and, in accordance therewith, file reports, proxy statements and other information with the SEC. You can read
and copy the reports, proxy statements and other information filed by us with the SEC at the Public Reference Room of the SEC at
100 F Street, N.E., Washington, D.C. 20549. Information regarding the operation of the Public Reference Room may be obtained by
calling the SEC at 1-800-SEC-0330. Additionally, we are required to file electronic versions of those materials with the SEC through
the SEC&rsquo;s EDGAR system. The SEC maintains an Internet site at http://www.sec.gov, which contains reports, proxy and information
statements and other information regarding registrants that file electronically with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This reoffer prospectus constitutes part of
the Registration Statement on Form S-8 filed on the date hereof by us with the SEC under the Securities Act. This reoffer prospectus
does not contain all of the information set forth in the Registration Statement, certain parts of which we have omitted, in accordance
with the rules and regulations of the SEC. You should refer to the full Registration Statement for further information with respect
to us and our common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Statements contained herein concerning the provisions
of any contract, agreement or other document are not necessarily complete, and in each instance reference is made to the copy of
such contract, agreement or other document filed as an exhibit to the Registration Statement or otherwise filed with the SEC. Each
such statement is qualified in its entirety by such reference. Copies of the Registration Statement together with exhibits may
be inspected at the offices of the SEC as indicated above without charge and copies thereof may be obtained therefrom upon payment
of a prescribed fee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><A NAME="a_009"></A>DISCLOSURE OF COMMISSION POSITION ON</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INDEMNIFICATION FOR SECURITIES ACT LIABILITIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers, and controlling persons pursuant to the foregoing provisions
or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable. &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>You should rely only on the information contained in this document.
We have not authorized anyone to provide you with information that is different. This document may only be used where it is legal
to sell these securities. The information in this document may only be accurate on the date of this document.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Additional risks and uncertainties not presently known may also
impair our business operations. The risks and uncertainties described in this document and other risks and uncertainties which
we may face in the future will have a greater impact on those who purchase our common stock. These purchasers will purchase our
common stock at the market price or at a privately negotiated price and will run the risk of losing their entire investment.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><IMG SRC="t1700371_s8logo.jpg" ALT=""></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>VAPOR CORP.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>100,000,000,000 shares of</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Common Stock</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REOFFER PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>February 8, 2017</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INFORMATION NOT REQUIRED IN PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Incorporation of Documents
by Reference.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The following documents, heretofore filed by
us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, as amended, are hereby incorporated
by reference, except as superseded or modified herein:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our Annual Report on Form
10-K for the year ended December 31, 2015 as filed with the SEC on April 8, 2016;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2016, June 30, 2016 and September 30, 2016 as filed with the SEC on May 16, 2016, August
15, 2016 and November 14, 2016, respectively; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">our Current Reports on Form
8-K as filed with the Commission on October 10, 2016, December 5, 2016, December 6, 2016, December 7, 2017, December 15, 2017,
December 21, 2017, January 5, 2017, January 10, 2017, January 18, 2017, January 19, 2017, January 21, 2017 and February 3, 2017;
and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">the description of our common
stock contained in our Registration Statement on Form S-1/A, initially filed with the SEC on January 16, 2014, including any amendment
or report filed for the purpose of updating such description.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">All reports and definitive proxy or information
statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration
Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold
or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing such documents, except as to specific sections of such statements as
set forth therein. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any
subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 4.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Description of Securities.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Interests of Named Experts
and Counsel.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 6.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Indemnification of Officers
and Directors.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Under the Delaware
General Corporation Law, the Registrant can indemnify its directors and officers against liabilities they may incur in such capacities,
including liabilities under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">The Registrant&rsquo;s
certificate of incorporation provides for the indemnification of its directors and officers to the fullest extent permitted by
the Delaware General Corporation Law. Pursuant to the Registrant&rsquo;s bylaws, the Registrant is required to advance, prior to
the final disposition of any proceeding, promptly on request, all expenses incurred by any director or officer in connection with
that proceeding on receipt of any undertaking by or on behalf of that director or officer to repay those amounts if it should be
determined ultimately that he or she is not entitled to be indemnified under the Registrant&rsquo;s bylaws or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to
the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; background-color: white">The Registrant has
purchased directors&rsquo; and officers&rsquo; liability insurance covering its directors and officers in amounts customary for
similarly situated companies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exemption from Registration
Claimed.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">Not
applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The exhibits to this Registration Statement
are listed in the index on the page immediately following the signature page hereto, which index is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>Item 9.</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Undertakings.</B></FONT></TD>
</TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">The Registrant hereby undertakes:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in">(1)&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule&nbsp;424(b)&nbsp;if,
in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price
set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
or any material change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"><I>Provided, however</I>, that paragraphs (a)(1)(a)&nbsp;and
(a)(1)(b)&nbsp;do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the SEC by the Registrant pursuant to Section&nbsp;13 or 15(d)&nbsp;of the Exchange Act that
are incorporated by reference in the Registration Statement.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in">(2)&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial<I>&nbsp;bona fide</I>&nbsp;offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.75in">(3)&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;The
Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s
annual report pursuant to Section&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) that is incorporated by reference in
the Registration Statement shall be deemed to be a new Registration Statement</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the initial<I>&nbsp;bona fide</I>&nbsp;offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid
by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will,
unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"><A HREF="#toc_001">Table of Contents</A>&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Hollywood, State of Florida, on February 8, 2017.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>VAPOR CORP.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 45%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><I>/s/ Jeffrey E. Holman</I></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Jeffrey E. Holman</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><B>KNOW ALL PERSONS BY THESE PRESENTS</B>, that
each person whose signature appears below does hereby constitute and appoint Jeffrey E. Holman and John A. Ollet, and each of them
individually, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or
her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this registration statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of
them individually, full power and authority to do and perform each and every act and thing requisite and necessary to be done,
as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement has been signed by the following persons on behalf of the Registrant in the
capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font-size: 8pt">
    <TD STYLE="width: 28%; border-bottom: black 1pt solid; text-align: justify; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: justify; font-size: 8pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 52%; border-bottom: black 1pt solid; text-align: center; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center; font-size: 8pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 18%; border-bottom: black 1pt solid; text-align: center; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>Date</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Jeffrey E. Holman</I></FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
    <TD NOWRAP STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">February 8, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Jeffrey E. Holman</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Executive Officer) and Director</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ John A. Ollet</I></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">February 8, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">John A. Ollet</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Clifford J. Freidman</I></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD NOWRAP STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">February 8, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Clifford J. Freidman</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Anthony Panierello</I></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">February 8, 2017</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Anthony Panierello</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INDEX TO EXHIBITS</B></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Number</B></FONT></TD>
    <TD STYLE="width: 1%; padding-bottom: 1pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 89%; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Description</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Certificate of Incorporation of Vapor Corp., as amended (1)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By-Laws of Vapor Corp., as amended (2)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">3.3</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Certificate of Designation of a Series A Convertible Preferred Stock (3)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Vapor Corp. 2015 Equity Incentive Plan (4)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">4.2*</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Amendment to Vapor Corp. 2015 Equity Incentive Plan</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Opinion of Cozen O&rsquo;Connor</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Consent of Cozen O&rsquo;Connor (contained in Exhibit 5.1)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Consent of Marcum LLP</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.3*</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Consent of Marcum LLP</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">23.4*</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Power of Attorney (included in the signature page to this Registration Statement)</FONT></TD></TR>
</TABLE>
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    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 96%"><FONT STYLE="font-size: 10pt">Filed herewith</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(1)&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Filed as exhibit to Form 8-K filed on December 31, 2013, as amended by exhibit to Form 8-K filed on August 5, 2016 and incorporated herein by reference&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Filed as exhibit to Form 8-K filed on December 31, 2013 and incorporated herein by reference</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Filed as exhibit to Form 8-K filed on July 28, 2015 and incorporated herein by reference</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Filed as exhibit to Form S-1 filed on June 1, 2015 and incorporated herein by reference</FONT></TD></TR>
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[{"type": "S-8", "sequence": "1", "filename": "t1700371_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 108490}]
{"company-data": {"conformed-name": "VAPOR CORP.", "cik": "0000844856", "assigned-sic": "2100", "irs-number": "841070932", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-215971", "film-number": "17583600"}, "business-address": {"street1": "3800 NORTH 28TH WAY", "city": "HOLLYWOOD", "state": "FL", "zip": "33020", "phone": "888-766-5351"}, "mail-address": {"street1": "3800 NORTH 28TH WAY", "city": "HOLLYWOOD", "state": "FL", "zip": "33020"}, "former-company": {"former-conformed-name": "MILLER DIVERSIFIED CORP", "date-changed": "19920703"}}
As filed with the Securities and Exchange
Commission on February 8, 2017
Registration No. 333-
UNITED STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
VAPOR CORP.
(Exact name of registrant as specified in its
charter)
Delaware
84-1070932
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
3800 North 28
th
Way, Hollywood, FL
33020
(Address of principal executive offices)
(Zip code)
Vapor Corp. 2015 Equity Incentive Plan
(Full title of the plan)
Jeffrey E. Holman
Chief Executive Officer
Vapor Corp.
3800 North 28th Way
Hollywood, Florida 33020
(888) 482-7671
(Name, address and telephone number, including
area code, of agent for service)
Copies to:
Martin T. Schrier
Cozen O'Connor
200 South Biscayne Blvd.
Suite 4410
Miami, FL 33131
Indicate by check mark whether the Registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated
filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check
one):
Large Accelerated filer
¨
Accelerated filer
¨
Non-accelerated filer
¨
Smaller reporting company
þ
(Do not check if a smaller reporting company)
CALCULATION OF REGISTRATION FEE
Title of Securities to be Registered
Amount to be
Registered (1)
Proposed
Maximum
Offering
Price Per
Share (2)
Proposed
Maximum
Aggregate
Offering
Price
Amount of
Registration
Fee
Common stock, $0.0001 par value per share, issuable under the Vapor Corp. 2015 Equity Incentive Plan
100,000,000,000
$
0.0001
$
10,000,000
$
1,159.00
(1)
Pursuant to Rule 416(a) of
the Securities Act of 1933, as amended, this registration statement (herein, together with all amendments and exhibits, referred
to as the "Registration Statement") also covers any additional securities that may be offered or issued in connection
with any stock split, stock dividend or similar transaction.
(2)
The offering price has been
estimated solely for the purposes of the calculation of the registration fee. The offering price has been calculated in accordance
with the manner described in Rule 457(c) and (h) under the Securities Act and is based upon the average of high and low prices
of our common stock reported by the OTC Bulletin Pink Sheets on February 7, 2017, a date within five business days prior to the
date of the filing of this registration statement.
Explanatory Note
On November 21, 2016,
our Board of Directors approved an amendment to our 2015 Equity Incentive Plan (which we refer to herein as the Plan) to increase
the number of shares of our common stock reserved for future awards under the Plan to 100,000,000,000. Following the amendment,
a total of 17,000,000,000 shares were available for future awards under the Plan.
This Registration Statement
on Form S-8 of Vapor Corp. (the "Company") has been prepared in accordance with the requirements of Form S-8 under
the Securities Act of 1933, as amended (which we refer to herein as the Securities Act) to:
●
Register 100,000,000,000 shares of our common stock, par value $0.0001 per share, issuable pursuant to the Plan; and
●
Include a reoffer prospectus that forms a part of this Registration Statement relating to the resale of "control securities" and/or "restricted securities" that have been or will be acquired under the Plan by certain of our officers and directors, who are the selling stockholders identified in the reoffer prospectus.
The reoffer prospectus
contained herein has been prepared in accordance with the requirements of General Instruction C of Form S-8 and Part I of Form
S-3. The 100,000,000,000 shares included in the reoffer prospectus are the number of shares of our common stock underlying options
or shares of restricted stock that have been or may be acquired by the selling stockholders under the Plan.
Accordingly, (i) the
reoffer prospectus included herein is a combined prospectus with the reoffer prospectus included as part of this Registration Statement,
and (ii) this Registration Statement.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
Item 1.
Plan Information.*
Item 2.
Registrant Information
and Employee Plan Annual Information.*
*
Information required by Part
I to be contained in the Section 10(a) Prospectus is omitted from the Registration Statement in accordance with Rule 428
under the Securities Act of 1933, as amended.
REOFFER PROSPECTUS
Vapor Corp.
100,000,000,000 Shares of Common Stock
This reoffer prospectus relates to the public
resale of up to 100,000,000,000 shares of our common stock, par value $0.0001 per share, that have been or may be acquired by certain
of our prior, current and future officers, directors, employees and consultants (or any of their respective assigns) (who we refer
to herein as the selling stockholders) under our Equity Incentive Plan, which we refer to herein as the Plan. We will not receive
any proceeds from the sale of the shares hereunder. However, we will receive the proceeds, if any, from the exercise of the options
granted under the Plans.
The selling stockholders (which includes our
officers and directors) may offer for sale or sell the shares in varying amounts through public or private transactions at prevailing
market prices or at privately negotiated prices. Sales may be made through brokers or to dealers, who are expected to receive customary
commissions or discounts. The selling stockholders and participating brokers and dealers may be deemed to be "underwriters"
within the meaning of the Securities Act of 1933, as amended, or the Securities Act, in which event any profit on the sale of shares
by those selling stockholders and any commissions or discounts received by those brokers or dealers may be deemed to be underwriting
compensation under the Securities Act. In addition, any securities covered by this reoffer prospectus which qualify for sale pursuant
to Rule 144 may be sold under Rule 144 rather than pursuant to this reoffer prospectus. We will bear all expenses incurred in connection
with this offering, other than discounts, concessions and commissions which are to be borne by the selling stockholders.
Our common stock is quoted on the OTC Pink Sheets under the symbol "VPCO." On February 7, 2017, the closing sales price for our common stock on the OTC Pink Sheets was $0.0001 per share.
Neither the Securities and Exchange Commission
nor any state securities commission has approved or disapproved of these securities or determined if this reoffer prospectus is
truthful or complete. Any representation to the contrary is a criminal offense.
The date of this reoffer prospectus is February
8, 2017.
TABLE OF CONTENTS
Cautionary Note Regarding Forward Looking Statements
1
Use of Proceeds
1
Selling Stockholders
1
Plan of Distribution
2
Legal Matters
4
Experts
4
Incorporation of Certain Documents By Reference
4
Where You Can Find More Information
5
Disclosure of Commission Position on Indemnification for Securities Act Liabilities
5
You should rely only upon the information contained
in this reoffer prospectus and the registration statement of which this reoffer prospectus is a part. We have not authorized any
other person to provide you with different information. If anyone provides you with different or inconsistent information, you
should not rely on it. We are not making an offer to sell these securities in any jurisdiction where the offer or sale is not permitted.
You should assume the information appearing in this reoffer prospectus is accurate only as of the date on the front cover of this
reoffer prospectus. Our business, financial condition, results of operations and prospects may have changed since that date. This
reoffer prospectus is based on information provided by us and other sources that we believe are reliable. We have summarized certain
documents and other information in a manner we believe to be accurate, but we refer you to the actual documents for a more complete
understanding of what we discuss in this reoffer prospectus. In making an investment decision, you must rely on your own examination
of our business and the terms of the offering, including the merits and risks involved.
CAUTIONARY NOTE REGARDING FORWARD LOOKING
STATEMENTS
Certain statements contained or incorporated
by reference in this reoffer prospectus constitute "forward-looking statements." The words "believe," "expect,"
"anticipate," "intend," "estimate," "plan," "project" and other expressions
which are predictions of or indicate future events and trends and which do not relate to historical matters identify forward-looking
statements. Reliance should not be placed on forward-looking statements because they involve known and unknown risks, uncertainties
and other factors, which may cause our actual results, performance or achievements to differ materially from anticipated future
results, performance or achievements expressed or implied by such forward-looking statements.
All forward-looking statements included in this
reoffer prospectus are based on information available to us on the date of this reoffer prospectus. Except to the extent required
by applicable laws or rules, we undertake no obligation to publicly update or revise any forward-looking statement, whether as
a result of new information, future events or otherwise. All subsequent written and oral forward-looking statements attributable
to us or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements contained throughout
this reoffer prospectus.
USE OF PROCEEDS
The shares which may be sold pursuant to this
reoffer prospectus will be sold for the respective accounts of each of the selling stockholders. Accordingly, we will not realize
any proceeds from the sale of the shares, except that we will receive proceeds if options currently outstanding or hereafter granted
are exercised. If exercised, such funds will be available to us for working capital and general corporate purposes. All expenses
of registration incurred in connection with this offering are being borne by us, but all selling and other expenses incurred by
any selling stockholder will be borne by that stockholder.
SELLING STOCKHOLDERS
This reoffer prospectus relates to the shares
of our common stock that are being registered for reoffers and resale by selling stockholders who have acquired or may acquire
shares pursuant to the Plan. Offers and sales by selling stockholders who are our "affiliates" (as such term is defined
in Rule 405 under the Securities Act) are also covered by this reoffer prospectus.
1
Table of Contents
The selling stockholders are our current and
former directors and officers (or any of their respective assigns) who have acquired or may acquire in the future shares of our
common stock under the Plans. The selling stockholders may, from time to time, resell all or a portion of the shares of our common
stock covered by this reoffer prospectus. There is no assurance that any of the selling stockholders will sell any or all of the
shares offered by them under this reoffer prospectus. The address for each of the selling stockholders listed below is c/o Vapor
Corp., 3800 North 28
th
Way, Hollywood, FL 33020. Any changed information will be set forth in an amendment to the registration
statement or supplement to this reoffer prospectus, to the extent required by law.
The following table sets forth information,
as of February 6, 2017, with respect to ownership of our common stock by each selling stockholder whose identity is known
as of the date of this reoffer prospectus:
Name
Position
Number of Shares
Owned Prior to the
Offering(1)
Number of Shares Included
in this
Offering(2)
Number of
Shares to be
Owned After
Completion
of the
Offering(3)
Percentage of
Shares to be
Owned After
Completion
of the
Offering(4)
Jeffrey Holman
CEO
50,000,000,000
1(5)
50,000,000,000
1
*
Christopher Santi
President and COO
25,000,000,000
(5)
25,000,000,000
-
-
John Ollet
CFO
1,000,000,000
1,000,000,000
-
-
Clifford Friedman
Director
1,000,000,000
(6)
1,000,000,000
-
-
Anthony Panariello
Director
1,000,000,000
(6)
1,000,000,000
-
-
TOTAL
78,000,000,001
78,000,000,000
1
*
* Less than one percent
(1)
The shares owned by a person include shares owned by the individual as well as shares exercisable upon the exercise of options granted to the selling stockholder under the Plans, whether or not such options vest or become exercisable (as applicable) within 60 days of the date of this reoffer prospectus.
(2)
The amounts for each selling stockholder assume full vesting and exercise of all outstanding options to purchase common stock held by such selling stockholder.
(3)
Assumes that all shares offered hereby are sold but no other securities held by selling stockholders are sold.
(4)
This table has been prepared based on 17,575,709,846 shares of common stock outstanding as of February 6, 2017.
(5)
Includes shares of common stock issuable upon the exercise of options which contain a blocker provision which currently provides that the options may be exercised only to a point where the holder, together with its affiliates and any other person or entity acting as a group, would beneficially own a maximum of 19.99% of the Company's outstanding shares of common stock.
(6)
Includes shares of common stock issuable upon the exercise of options which contain a blocker provision which currently provides that the options may be exercised only to a point where the holder, together with its affiliates and any other person or entity acting as a group, would beneficially own a maximum of 4.99% of the Company's outstanding shares of common stock.
PLAN OF DISTRIBUTION
In this section of the reoffer prospectus, the
term "selling stockholder" means and includes:
●
the persons identified in
the table above as the selling stockholders;
●
any
of the donees, pledgees, distributees, transferees or other successors in interest of those persons referenced above who may:
(a) receive any of the shares of our common stock offered hereby after the
2
Table of Contents
date of this reoffer prospectus and (b) offer or sell those shares hereunder.
The shares of our common stock offered by this
reoffer prospectus may be sold from time to time directly by the selling stockholders. Alternatively, the selling stockholders
may from time to time offer such shares through underwriters, brokers, dealers, agents or other intermediaries. The selling stockholders
as of the date of this reoffer prospectus have advised us that there were no underwriting or distribution arrangements entered
into with respect to the common stock offered hereby. The distribution of the common stock by the selling stockholders may be effected:
in one or more transactions that may take place on a stock exchange (including one or more block transaction) through customary
brokerage channels, either through brokers acting as agents for the selling stockholders, or through market makers, dealers or
underwriters acting as principals who may resell these shares on a stock exchange; in privately-negotiated sales; by a combination
of such methods; or by other means. These transactions may be effected at market prices prevailing at the time of sale, at prices
related to such prevailing market prices or at other negotiated prices. Usual and customary or specifically negotiated brokerage
fees or commissions may be paid by the selling stockholders in connection with sales of our common stock.
The selling stockholders may enter into hedging
transactions with broker-dealers in connection with distributions of the shares or otherwise. In such transactions, broker-dealers
may engage in short sales of the shares of our common stock in the course of hedging the positions they assume with the selling
stockholders. The selling stockholders also may sell shares short and redeliver the shares to close out such short positions. The
selling stockholders may enter into option or other transactions with broker-dealers which require the delivery to the broker-dealer
of shares of our common stock. The broker-dealer may then resell or otherwise transfer such shares of common stock pursuant to
this reoffer prospectus.
The selling stockholders also may lend or pledge
shares of our common stock to a broker-dealer. The broker-dealer may sell the shares of common stock so lent, or upon a default
the broker-dealer may sell the pledged shares of common stock pursuant to this reoffer prospectus. Any securities covered by this
reoffer prospectus which qualify for sale pursuant to Rule 144 may be sold under Rule 144 rather than pursuant to this reoffer
prospectus.
The selling stockholders have advised us that
they have not entered into any agreements, understandings or arrangements with any underwriters or broker-dealers regarding the
sale of their securities. There is no underwriter or coordinating broker acting in connection with the proposed sale of shares
of common stock of the selling stockholders.
Although the shares of common stock covered
by this reoffer prospectus are not currently being underwritten, the selling stockholders or their underwriters, brokers, dealers
or other agents or other intermediaries, if any, that may participate with the selling security holders in any offering or distribution
of common stock may be deemed "underwriters" within the meaning of the Securities Act and any profits realized or commissions
received by them may be deemed underwriting compensation thereunder.
Under applicable rules and regulations under
the Exchange Act, any person engaged in a distribution of shares of the common stock offered hereby may not simultaneously engage
in market making activities with respect to the common stock for a period of up to five days preceding such distribution. The selling
stockholders will be subject to the applicable provisions of the Exchange Act and the rules and regulations promulgated thereunder,
including without limitation Regulation M, which provisions may limit the timing of purchases and sales by the selling stockholders.
In order to comply with certain state securities
or blue sky laws and regulations, if applicable, the common stock offered hereby will be sold in such jurisdictions only through
registered or licensed brokers or dealers. In certain states, the common stock may not be sold unless they are registered or qualified
for sale in such state, or unless an exemption from registration or qualification is available and is obtained.
We will bear all costs, expenses and fees in
connection with the registration of the common stock offered hereby. However, the selling stockholders will bear any brokerage
or underwriting commissions and similar selling expenses, if any, attributable to the sale of the shares of common stock offered
pursuant to this reoffer prospectus. We have agreed to indemnify certain of the selling security holders against certain liabilities,
including liabilities
3
Table of Contents
under the Securities Act, or to contribute to payments to which
any of those security holders may be required to make in respect thereof.
There can be no assurance that the selling stockholders
will sell any or all of the securities offered by them hereby.
LEGAL MATTERS
The validity of the shares of common stock being
offered herein has been passed upon for us by Cozen O'Connor, Miami, Florida.
EXPERTS
The consolidated financial statements of Vapor
Corp. as of December 31, 2015 and 2014 and for the years then ended have been incorporated by reference herein in reliance upon
the report, which includes an explanatory paragraph as to the Company's ability to continue as a going concern, of Marcum
LLP, as stated in their report incorporated herein by reference, and have been so incorporated in reliance upon the report of such
firm given upon their authority as experts in accounting and auditing.
The financial statements
of Ada's Whole Food Market LLC as of December 31, 2015 and 2014 and for the years then ended have been incorporated by reference
herein in reliance upon the report of Marcum LLP, as stated in their report incorporated herein by reference, and have been so
incorporated in reliance upon the report of such firm given upon their authority as experts in accounting and auditing.
INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
The following documents,
heretofore filed by us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, as amended,
are hereby incorporated by reference, except as superseded or modified herein:
●
our Annual Report on Form
10-K for the year ended December 31, 2015 as filed with the SEC on April 8, 2016;
●
our Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2016, June 30, 2016 and September 30, 2016 as filed with the SEC on May 16, 2016, August
15, 2016 and November 14, 2016, respectively;
●
our Current Reports on Form
8-K as filed with the Commission on October 10, 2016, December 5, 2016, December 6, 2016, December 7, 2017, December 15, 2017,
December 21, 2017, January 5, 2017, January 10, 2017, January 18, 2017, January 19, 2017, January 21, 2017 and February 3, 2017;
and
●
the description of our common
stock contained in our Registration Statement on Form S-1/A, initially filed with the SEC on January 16, 2014, including any amendment
or report filed for the purpose of updating such description.
All reports and definitive proxy or information
statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration
Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold
or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing such documents, except as to specific sections of such statements as
set forth therein. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any
subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.
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WHERE YOU CAN FIND MORE INFORMATION
We are subject to the information requirements
of the Exchange Act, and, in accordance therewith, file reports, proxy statements and other information with the SEC. You can read
and copy the reports, proxy statements and other information filed by us with the SEC at the Public Reference Room of the SEC at
100 F Street, N.E., Washington, D.C. 20549. Information regarding the operation of the Public Reference Room may be obtained by
calling the SEC at 1-800-SEC-0330. Additionally, we are required to file electronic versions of those materials with the SEC through
the SEC's EDGAR system. The SEC maintains an Internet site at http://www.sec.gov, which contains reports, proxy and information
statements and other information regarding registrants that file electronically with the SEC.
This reoffer prospectus constitutes part of
the Registration Statement on Form S-8 filed on the date hereof by us with the SEC under the Securities Act. This reoffer prospectus
does not contain all of the information set forth in the Registration Statement, certain parts of which we have omitted, in accordance
with the rules and regulations of the SEC. You should refer to the full Registration Statement for further information with respect
to us and our common stock.
Statements contained herein concerning the provisions
of any contract, agreement or other document are not necessarily complete, and in each instance reference is made to the copy of
such contract, agreement or other document filed as an exhibit to the Registration Statement or otherwise filed with the SEC. Each
such statement is qualified in its entirety by such reference. Copies of the Registration Statement together with exhibits may
be inspected at the offices of the SEC as indicated above without charge and copies thereof may be obtained therefrom upon payment
of a prescribed fee.
DISCLOSURE OF COMMISSION POSITION ON
INDEMNIFICATION FOR SECURITIES ACT LIABILITIES
Insofar as indemnification for liabilities arising
under the Securities Act may be permitted to our directors, officers, and controlling persons pursuant to the foregoing provisions
or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in
the Securities Act and is, therefore, unenforceable.
You should rely only on the information contained in this document.
We have not authorized anyone to provide you with information that is different. This document may only be used where it is legal
to sell these securities. The information in this document may only be accurate on the date of this document.
Additional risks and uncertainties not presently known may also
impair our business operations. The risks and uncertainties described in this document and other risks and uncertainties which
we may face in the future will have a greater impact on those who purchase our common stock. These purchasers will purchase our
common stock at the market price or at a privately negotiated price and will run the risk of losing their entire investment.
VAPOR CORP.
100,000,000,000 shares of
Common Stock
REOFFER PROSPECTUS
February 8, 2017
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PART II
INFORMATION NOT REQUIRED IN PROSPECTUS
Item 3.
Incorporation of Documents
by Reference.
The following documents, heretofore filed by
us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, as amended, are hereby incorporated
by reference, except as superseded or modified herein:
●
our Annual Report on Form
10-K for the year ended December 31, 2015 as filed with the SEC on April 8, 2016;
●
our Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2016, June 30, 2016 and September 30, 2016 as filed with the SEC on May 16, 2016, August
15, 2016 and November 14, 2016, respectively; and
●
our Current Reports on Form
8-K as filed with the Commission on October 10, 2016, December 5, 2016, December 6, 2016, December 7, 2017, December 15, 2017,
December 21, 2017, January 5, 2017, January 10, 2017, January 18, 2017, January 19, 2017, January 21, 2017 and February 3, 2017;
and
●
the description of our common
stock contained in our Registration Statement on Form S-1/A, initially filed with the SEC on January 16, 2014, including any amendment
or report filed for the purpose of updating such description.
All reports and definitive proxy or information
statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration
Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold
or which de-registers all securities then remaining unsold shall be deemed to be incorporated by reference into this Registration
Statement and to be a part hereof from the date of filing such documents, except as to specific sections of such statements as
set forth therein. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be
deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any
subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts
and Counsel.
Not applicable.
Item 6.
Indemnification of Officers
and Directors.
Under the Delaware
General Corporation Law, the Registrant can indemnify its directors and officers against liabilities they may incur in such capacities,
including liabilities under the Securities Act.
The Registrant's
certificate of incorporation provides for the indemnification of its directors and officers to the fullest extent permitted by
the Delaware General Corporation Law. Pursuant to the Registrant's bylaws, the Registrant is required to advance, prior to
the final disposition of any proceeding, promptly on request, all expenses incurred by any director or officer in connection with
that proceeding on receipt of any undertaking by or on behalf of that director or officer to repay those amounts if it should be
determined ultimately that he or she is not entitled to be indemnified under the Registrant's bylaws or otherwise.
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Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons pursuant to
the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
The Registrant has
purchased directors' and officers' liability insurance covering its directors and officers in amounts customary for
similarly situated companies.
Item 7.
Exemption from Registration
Claimed.
Not
applicable.
Item 8.
Exhibits.
The exhibits to this Registration Statement
are listed in the index on the page immediately following the signature page hereto, which index is incorporated herein by reference.
Item 9.
Undertakings.
(a)
The Registrant hereby undertakes:
(1)    To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)       To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)      To
reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if,
in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price
set forth in the "Calculation of Registration Fee" table in the effective Registration Statement;
(iii)      To
include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
or any material change to such information in the Registration Statement;
Provided, however
, that paragraphs (a)(1)(a) and
(a)(1)(b) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that
are incorporated by reference in the Registration Statement.
(2)   That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial
bona fide
offering thereof.
(3)   To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.
(b)   The
Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee
benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in
the Registration Statement shall be deemed to be a new Registration Statement
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relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)   Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid
by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will,
unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Hollywood, State of Florida, on February 8, 2017.
VAPOR CORP.
By:
/s/ Jeffrey E. Holman
Jeffrey E. Holman
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS
, that
each person whose signature appears below does hereby constitute and appoint Jeffrey E. Holman and John A. Ollet, and each of them
individually, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or
her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this registration statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of
them individually, full power and authority to do and perform each and every act and thing requisite and necessary to be done,
as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement has been signed by the following persons on behalf of the Registrant in the
capacities and on the dates indicated.
Signature
Title
Date
/s/ Jeffrey E. Holman
Chief Executive Officer
February 8, 2017
Jeffrey E. Holman
(Principal Executive Officer) and Director
/s/ John A. Ollet
Chief Financial Officer
February 8, 2017
John A. Ollet
(Principal Financial and Accounting Officer)
/s/ Clifford J. Freidman
Director
February 8, 2017
Clifford J. Freidman
/s/ Anthony Panierello
Director
February 8, 2017
Anthony Panierello
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INDEX TO EXHIBITS
Number
Description
3.1
Certificate of Incorporation of Vapor Corp., as amended (1)
3.2
By-Laws of Vapor Corp., as amended (2)
3.3
Certificate of Designation of a Series A Convertible Preferred Stock (3)
4.1
Vapor Corp. 2015 Equity Incentive Plan (4)
4.2*
Amendment to Vapor Corp. 2015 Equity Incentive Plan
5.1*
Opinion of Cozen O'Connor
23.1*
Consent of Cozen O'Connor (contained in Exhibit 5.1)
23.2*
Consent of Marcum LLP
23.3*
Consent of Marcum LLP
23.4*
Power of Attorney (included in the signature page to this Registration Statement)
*
Filed herewith
(1)
Filed as exhibit to Form 8-K filed on December 31, 2013, as amended by exhibit to Form 8-K filed on August 5, 2016 and incorporated herein by reference
(2)
Filed as exhibit to Form 8-K filed on December 31, 2013 and incorporated herein by reference
(3)
Filed as exhibit to Form 8-K filed on July 28, 2015 and incorporated herein by reference
(4)
Filed as exhibit to Form S-1 filed on June 1, 2015 and incorporated herein by reference
10