I need some direction if anyone is willing :)

I would like to start a business providing small organic bath baskets to high end hotels. Many high end hotels have a menu of baths which they provide their guests. I am in the hotel spa business and have seen a need for good products in this niche although I have no specific customer leads yet. I've already spent a lot of time testing and sampling the products and looking at packaging ideas and putting together a catalog but I am S T U C K as far as the next step.

My question is do I invest the money in supplies first and make the baskets or start looking for accounts first? It's so confusing! Which one comes first? Products? Clients??