35 Issuing gift certificates, gift cards and gift vouchers of others which may then be redeemed for goods and services at spas, health spas, beauty salons, medical spas, resorts and hotels; providing an online commercial information directory featuring information about spas, health spas, beauty salons, and medical spas; promoting the goods and services of spas, health spas, beauty salons, medical spas; promoting the goods and services of others by providing a website featuring consumer information on spas, health spas, beauty salons, and medical spas, retail price-comparison information, consumer service reviews, links to the retail websites of others, and discount information; promoting the sale of goods and services of others through electronic couponing, promotions and discounts via a website; Providing incentive award programs for customers through issuance and processing of loyalty points for purchase of company's goods and services