It's final. Smoke 51, AKA Smoke Anywhere Inc has been wholly aquired by the Miller Diversified Corporation in a reverse merger deal. Having just been aquired themselves in May by the Belmont Partners LLC, this one time cattle feed lot company became a shell corporation in 2003 and now is in the electronic cigarette biz!! Diversified is not just a name for them, it is indeed a way of business.

"We are very excited to have completed this acquisition before the holiday shopping season; the company's rapid growth and exciting mix of brands is something we look forward to building upon." - Kevin Frija, CEO of Miller Diversified Corporation.

And it seems they are serious. No more cattle feed or mergers for them, E-cigs are their new primary business according to the 8-K they filed with the SEC on Nov 13.

Pursuant to the Merger Smoke and Vapeco Holdings, Inc. a Florida corporation, and a wholly owned subsidiary of Miller Diversified, formed specifically for the purpose of effecting this transaction, merged with Smoke Anywhere USA and as a result of the merger Smoke Anywhere, the surviving entity became a wholly owned subsidiary of Miller and is our sole operating business.

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