I still dont understand the point. What is it you want? A complete list of flavoring concentrate manufacturers?
Flavoring companies (sans resellers) are widely known. You can come up with this info via web searches, the same way you can here. Whoever your financier is should be concerned you are giving away his money for your market research... that can be done for free via Google.
Sorry, not to sound harsh. I wish you success, but I question the premise here. Not to mention your offer for compensation. I dont think this is the right place for developing a business plan... one that should be in place before you even accept financing... frankly. This is square one research, and easy research too.
By the way, no one knows if flavorings are *safe to vape* so if you and your partner are going to spend the research dollars and do studies to prove they are... Ill be the first to help you out.
Again, sorry if this comes off as harsh but this is a diy forum, not a business development forum.