<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 4.4a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: boreal_10k%2D123114.xfr; Date: 2015%2D03%2D27T23:47:06 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://borealwater.com/role/DocumentAndEntityInformation" xlink:href="brwc-20141231.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/BalanceSheets" xlink:href="brwc-20141231.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/BalanceSheetsParenthetical" xlink:href="brwc-20141231.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/StatementsOfOperations" xlink:href="brwc-20141231.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/StatementsOfChangesInShareholdersEquity" xlink:href="brwc-20141231.xsd#StatementsOfChangesInShareholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/StatementsOfCashFlows" xlink:href="brwc-20141231.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/StatementsOfCashFlowsParenthetical" xlink:href="brwc-20141231.xsd#StatementsOfCashFlowsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/DescriptionOfBusinessAndCorporateInformation" xlink:href="brwc-20141231.xsd#DescriptionOfBusinessAndCorporateInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciples" xlink:href="brwc-20141231.xsd#SummaryOfSignificantAccountingPrinciples" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/GoingConcern" xlink:href="brwc-20141231.xsd#GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/Inventory" xlink:href="brwc-20141231.xsd#Inventory" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/PropertyAndEquipment" xlink:href="brwc-20141231.xsd#PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/License" xlink:href="brwc-20141231.xsd#License" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/StockholdersEquity" xlink:href="brwc-20141231.xsd#StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/IncomeTaxes" xlink:href="brwc-20141231.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/Short-termBorrowings" xlink:href="brwc-20141231.xsd#Short-termBorrowings" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/RelatedParty" xlink:href="brwc-20141231.xsd#RelatedParty" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/CommitmentsAndContingencies" xlink:href="brwc-20141231.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/Litigation" xlink:href="brwc-20141231.xsd#Litigation" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/SubsequentEvents" xlink:href="brwc-20141231.xsd#SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/Restatement" xlink:href="brwc-20141231.xsd#Restatement" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesPolicies" xlink:href="brwc-20141231.xsd#SummaryOfSignificantAccountingPrinciplesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesTables" xlink:href="brwc-20141231.xsd#SummaryOfSignificantAccountingPrinciplesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/InventoryTables" xlink:href="brwc-20141231.xsd#InventoryTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/PropertyAndEquipmentTables" xlink:href="brwc-20141231.xsd#PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/LicenseTables" xlink:href="brwc-20141231.xsd#LicenseTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/IncomeTaxesTables" xlink:href="brwc-20141231.xsd#IncomeTaxesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/Short-termBorrowingsTables" xlink:href="brwc-20141231.xsd#Short-termBorrowingsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/CommitmentsAndContingenciesTables" xlink:href="brwc-20141231.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/RestatementTables" xlink:href="brwc-20141231.xsd#RestatementTables" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesDetails" xlink:href="brwc-20141231.xsd#SummaryOfSignificantAccountingPrinciplesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesDetailsNarrative" xlink:href="brwc-20141231.xsd#SummaryOfSignificantAccountingPrinciplesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/InventoryDetails" xlink:href="brwc-20141231.xsd#InventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/PropertyAndEquipmentDetails" xlink:href="brwc-20141231.xsd#PropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/PropertyAndEquipmentDetailsNarrative" xlink:href="brwc-20141231.xsd#PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/LicenseDetailsNarrative" xlink:href="brwc-20141231.xsd#LicenseDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/IncomeTaxesDetails" xlink:href="brwc-20141231.xsd#IncomeTaxesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/IncomeTaxesDetailsNarrative" xlink:href="brwc-20141231.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/Short-termBorrowingsDetails" xlink:href="brwc-20141231.xsd#Short-termBorrowingsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/RelatedPartyDetailsNarrative" xlink:href="brwc-20141231.xsd#RelatedPartyDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/CommitmentsAndContingenciesDetails" xlink:href="brwc-20141231.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://borealwater.com/role/RestatementDetails" xlink:href="brwc-20141231.xsd#RestatementDetails" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/BalanceSheets" xlink:title="00000002 - Statement - Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Balance Sheets (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Statements of Operations" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/StatementsOfChangesInShareholdersEquity" xlink:title="00000005 - Statement - Statements of Changes in Shareholders Equity">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_50" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_50" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesIssuedForServices_50" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueIssuedForServices_50" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_CommonSharesInPaymentOfConvertibleDebtShares" xlink:label="loc_BRWCCommonSharesInPaymentOfConvertibleDebtShares_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_BRWCCommonSharesInPaymentOfConvertibleDebtShares_50" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_CommonSharesInPaymentOfConvertibleDebtAmount" xlink:label="loc_BRWCCommonSharesInPaymentOfConvertibleDebtAmount_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_BRWCCommonSharesInPaymentOfConvertibleDebtAmount_50" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_50" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueNewIssues_50" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_50" xlink:type="arc" order="12" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Statements of Cash Flows" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/StatementsOfCashFlowsParenthetical" xlink:title="00000007 - Statement - Statements of Cash Flows (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/DescriptionOfBusinessAndCorporateInformation" xlink:title="00000008 - Disclosure - 1. Description of Business and Corporate Information" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciples" xlink:title="00000009 - Disclosure - 2. Summary of significant accounting principles" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/GoingConcern" xlink:title="00000010 - Disclosure - 3. Going concern" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/Inventory" xlink:title="00000011 - Disclosure - 4. Inventory" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/PropertyAndEquipment" xlink:title="00000012 - Disclosure - 5. Property and Equipment" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/License" xlink:title="00000013 - Disclosure - 6. License" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/StockholdersEquity" xlink:title="00000014 - Disclosure - 7. Stockholders' Equity" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/IncomeTaxes" xlink:title="00000015 - Disclosure - 8. Income Taxes" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/Short-termBorrowings" xlink:title="00000016 - Disclosure - 9. Short-Term Borrowings" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/RelatedParty" xlink:title="00000017 - Disclosure - 10. Related Party" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/CommitmentsAndContingencies" xlink:title="00000018 - Disclosure - 11. Commitments and Contingencies" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/Litigation" xlink:title="00000019 - Disclosure - 12. Litigation" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/SubsequentEvents" xlink:title="00000020 - Disclosure - 13. Subsequent Events" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/Restatement" xlink:title="00000021 - Disclosure - 14. Restatement" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesPolicies" xlink:title="00000022 - Disclosure - 2. Summary of significant accounting principles (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesTables" xlink:title="00000023 - Disclosure - 2. Summary of significant accounting principles (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/InventoryTables" xlink:title="00000024 - Disclosure - 4. Inventory (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/PropertyAndEquipmentTables" xlink:title="00000025 - Disclosure - 5. Property and Equipment (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/LicenseTables" xlink:title="00000026 - Disclosure - 6. License (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/IncomeTaxesTables" xlink:title="00000027 - Disclosure - 8. Income Taxes (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/Short-termBorrowingsTables" xlink:title="00000028 - Disclosure - 9. Short-Term Borrowings (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/CommitmentsAndContingenciesTables" xlink:title="00000029 - Disclosure - 11. Commitments and Contingencies (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/RestatementTables" xlink:title="00000030 - Disclosure - 14. Restatement (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesDetails" xlink:title="00000031 - Disclosure - 2. Summary of significant accounting principles (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BuildingMember" xlink:label="loc_us-gaapBuildingMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapBuildingMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LandImprovementsMember" xlink:label="loc_us-gaapLandImprovementsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLandImprovementsMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_MachineryAndEquipmentMinimumMember" xlink:label="loc_BRWCMachineryAndEquipmentMinimumMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_BRWCMachineryAndEquipmentMinimumMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_MachineryAndEquipmentMaximumMember" xlink:label="loc_BRWCMachineryAndEquipmentMaximumMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_BRWCMachineryAndEquipmentMaximumMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ComputerEquipmentMember" xlink:label="loc_us-gaapComputerEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapComputerEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OfficeEquipmentMember" xlink:label="loc_us-gaapOfficeEquipmentMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOfficeEquipmentMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_TrucksAndTrailersMember" xlink:label="loc_BRWCTrucksAndTrailersMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_BRWCTrucksAndTrailersMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaapPropertyPlantAndEquipmentUsefulLife_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentUsefulLife_80" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/SummaryOfSignificantAccountingPrinciplesDetailsNarrative" xlink:title="00000032 - Disclosure - 2. Summary of significant accounting principles (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/InventoryDetails" xlink:title="00000033 - Disclosure - 4. Inventory (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/PropertyAndEquipmentDetails" xlink:title="00000034 - Disclosure - 5. Property and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BuildingMember" xlink:label="loc_us-gaapBuildingMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapBuildingMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LandMember" xlink:label="loc_us-gaapLandMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLandMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LandImprovementsMember" xlink:label="loc_us-gaapLandImprovementsMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLandImprovementsMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FurnitureAndFixturesMember" xlink:label="loc_us-gaapFurnitureAndFixturesMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapFurnitureAndFixturesMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ComputerEquipmentMember" xlink:label="loc_us-gaapComputerEquipmentMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapComputerEquipmentMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MachineryAndEquipmentMember" xlink:label="loc_us-gaapMachineryAndEquipmentMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapMachineryAndEquipmentMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TransportationEquipmentMember" xlink:label="loc_us-gaapTransportationEquipmentMember_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTransportationEquipmentMember_140" xlink:type="arc" order="141" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_170" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_170" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_170" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/PropertyAndEquipmentDetailsNarrative" xlink:title="00000035 - Disclosure - 5. Property and Equipment (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/LicenseDetailsNarrative" xlink:title="00000036 - Disclosure - 6. License (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/IncomeTaxesDetails" xlink:title="00000037 - Disclosure - 8. Income Taxes (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000038 - Disclosure - 8. Income Taxes (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/Short-termBorrowingsDetails" xlink:title="00000039 - Disclosure - 9. Short-Term Borrowings (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermDebtTypeAxis" xlink:label="loc_us-gaapShortTermDebtTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapShortTermDebtTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermDebtTypeDomain" xlink:label="loc_us-gaapShortTermDebtTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapShortTermDebtTypeAxis" xlink:to="loc_us-gaapShortTermDebtTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermDebtTypeDomain" xlink:label="loc_us-gaapShortTermDebtTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtTypeAxis" xlink:to="loc_us-gaapShortTermDebtTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditMember" xlink:label="loc_us-gaapLineOfCreditMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_us-gaapLineOfCreditMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MortgagesMember" xlink:label="loc_us-gaapMortgagesMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_us-gaapMortgagesMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_JSJInvestmentsMember" xlink:label="loc_BRWCJSJInvestmentsMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCJSJInvestmentsMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_RevenueBasedFactoringMember" xlink:label="loc_BRWCRevenueBasedFactoringMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCRevenueBasedFactoringMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_LGCapitalMember" xlink:label="loc_BRWCLGCapitalMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCLGCapitalMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_TypenexMember" xlink:label="loc_BRWCTypenexMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCTypenexMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_ActusPrivateEquityMember" xlink:label="loc_BRWCActusPrivateEquityMember_140" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCActusPrivateEquityMember_140" xlink:type="arc" order="141" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_EastmoreCapitalMember" xlink:label="loc_BRWCEastmoreCapitalMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCEastmoreCapitalMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_QuarterSpotMember" xlink:label="loc_BRWCQuarterSpotMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCQuarterSpotMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_OtherDebtMember" xlink:label="loc_BRWCOtherDebtMember_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtTypeDomain" xlink:to="loc_BRWCOtherDebtMember_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShortTermBorrowings_230" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/RelatedPartyDetailsNarrative" xlink:title="00000040 - Disclosure - 10. Related Party (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/CommitmentsAndContingenciesDetails" xlink:title="00000041 - Disclosure - 11. Commitments and Contingencies (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://borealwater.com/role/RestatementDetails" xlink:title="00000042 - Disclosure - 14. Restatement (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaapStatementScenarioAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementScenarioAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaapScenarioUnspecifiedDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementScenarioAxis" xlink:to="loc_us-gaapScenarioUnspecifiedDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaapScenarioUnspecifiedDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementScenarioAxis" xlink:to="loc_us-gaapScenarioUnspecifiedDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioPreviouslyReportedMember" xlink:label="loc_us-gaapScenarioPreviouslyReportedMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapScenarioUnspecifiedDomain" xlink:to="loc_us-gaapScenarioPreviouslyReportedMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestatementAdjustmentMember" xlink:label="loc_us-gaapRestatementAdjustmentMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapScenarioUnspecifiedDomain" xlink:to="loc_us-gaapRestatementAdjustmentMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_ChangeMember" xlink:label="loc_BRWCChangeMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapScenarioUnspecifiedDomain" xlink:to="loc_BRWCChangeMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssets_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShortTermBorrowings" xlink:label="loc_us-gaapShortTermBorrowings_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapShortTermBorrowings_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsCurrent" xlink:label="loc_us-gaapCapitalLeaseObligationsCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCapitalLeaseObligationsCurrent_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DueToRelatedPartiesCurrent" xlink:label="loc_us-gaapDueToRelatedPartiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDueToRelatedPartiesCurrent_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesCurrent_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:label="loc_us-gaapAccountsPayableCurrentAndNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAccountsPayableCurrentAndNoncurrent_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsNoncurrent" xlink:label="loc_us-gaapCapitalLeaseObligationsNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCapitalLeaseObligationsNoncurrent_90" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DeferredTaxLiabilitiesNoncurrent" xlink:label="loc_us-gaapDeferredTaxLiabilitiesNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDeferredTaxLiabilitiesNoncurrent_90" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesNoncurrent_90" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilities_90" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_90" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity_90" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueGoodsGross" xlink:label="loc_us-gaapSalesRevenueGoodsGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSalesRevenueGoodsGross_90" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaapCostOfGoodsSold_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCostOfGoodsSold_90" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapGrossProfit_90" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingExpenses_90" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense_90" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaapAssetImpairmentCharges_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetImpairmentCharges_90" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization_90" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_90" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestAndOtherIncome" xlink:label="loc_us-gaapInterestAndOtherIncome_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestAndOtherIncome_90" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RentalIncomeNonoperating" xlink:label="loc_us-gaapRentalIncomeNonoperating_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRentalIncomeNonoperating_90" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InsuranceRecoveries" xlink:label="loc_us-gaapInsuranceRecoveries_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInsuranceRecoveries_90" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestExpense_90" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_90" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_90" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit_90" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossBeforeExtraordinaryItemsAndCumulativeEffectOfChangeInAccountingPrinciple" xlink:label="loc_us-gaapIncomeLossBeforeExtraordinaryItemsAndCumulativeEffectOfChangeInAccountingPrinciple_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncomeLossBeforeExtraordinaryItemsAndCumulativeEffectOfChangeInAccountingPrinciple_90" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaapGainsLossesOnExtinguishmentOfDebt_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapGainsLossesOnExtinguishmentOfDebt_90" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LitigationSettlementExpense" xlink:label="loc_us-gaapLitigationSettlementExpense_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLitigationSettlementExpense_90" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ExtraordinaryItemsGross" xlink:label="loc_us-gaapExtraordinaryItemsGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapExtraordinaryItemsGross_90" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_90" xlink:type="arc" order="35" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromOperationsBeforeExtraordinaryItemsPerBasicAndDilutedShare" xlink:label="loc_us-gaapIncomeLossFromOperationsBeforeExtraordinaryItemsPerBasicAndDilutedShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncomeLossFromOperationsBeforeExtraordinaryItemsPerBasicAndDilutedShare_90" xlink:type="arc" order="36" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeLossFromExtraordinaryItemsNetOfTaxPerBasicAndDilutedShare" xlink:label="loc_us-gaapIncomeLossFromExtraordinaryItemsNetOfTaxPerBasicAndDilutedShare_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncomeLossFromExtraordinaryItemsNetOfTaxPerBasicAndDilutedShare_90" xlink:type="arc" order="37" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EarningsPerShareBasicAndDiluted" xlink:label="loc_us-gaapEarningsPerShareBasicAndDiluted_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapEarningsPerShareBasicAndDiluted_90" xlink:type="arc" order="38" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_WeightedAverageNumberOfShareOutstandingBasicAndDiluted" xlink:label="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapWeightedAverageNumberOfShareOutstandingBasicAndDiluted_90" xlink:type="arc" order="39" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDepreciationAndAmortization_90" xlink:type="arc" order="44" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims" xlink:label="loc_us-gaapIssuanceOfStockAndWarrantsForServicesOrClaims_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIssuanceOfStockAndWarrantsForServicesOrClaims_90" xlink:type="arc" order="45" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts_90" xlink:type="arc" order="46" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ExtinguishmentOfDebtGainLossNetOfTax" xlink:label="loc_us-gaapExtinguishmentOfDebtGainLossNetOfTax_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapExtinguishmentOfDebtGainLossNetOfTax_90" xlink:type="arc" order="47" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable_90" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsAndOtherReceivables" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsAndOtherReceivables_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsAndOtherReceivables_90" xlink:type="arc" order="52" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInInventories_90" xlink:type="arc" order="53" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredCharges" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredCharges_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredCharges_90" xlink:type="arc" order="54" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_90" xlink:type="arc" order="56" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedIncomeTaxesPayable_90" xlink:type="arc" order="57" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities_90" xlink:type="arc" order="58" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesContinuingOperations_90" xlink:type="arc" order="59" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment_90" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesContinuingOperations_90" xlink:type="arc" order="62" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProceedsFromNotesPayable_90" xlink:type="arc" order="64" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt_90" xlink:type="arc" order="65" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRepaymentsOfNotesPayable_90" xlink:type="arc" order="66" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPropertyAndOtherTaxesPayable" xlink:label="loc_us-gaapIncreaseDecreaseInPropertyAndOtherTaxesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncreaseDecreaseInPropertyAndOtherTaxesPayable_90" xlink:type="arc" order="67" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfLongTermCapitalLeaseObligations" xlink:label="loc_us-gaapRepaymentsOfLongTermCapitalLeaseObligations_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapRepaymentsOfLongTermCapitalLeaseObligations_90" xlink:type="arc" order="68" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForProceedsFromMortgageDeposits" xlink:label="loc_us-gaapPaymentsForProceedsFromMortgageDeposits_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPaymentsForProceedsFromMortgageDeposits_90" xlink:type="arc" order="69" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesContinuingOperations_90" xlink:type="arc" order="70" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashPeriodIncreaseDecrease_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCashPeriodIncreaseDecrease_90" xlink:type="arc" order="72" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_90" xlink:type="arc" order="73" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestPaid" xlink:label="loc_us-gaapInterestPaid_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapInterestPaid_90" xlink:type="arc" order="77" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncomeTaxesPaid" xlink:label="loc_us-gaapIncomeTaxesPaid_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapIncomeTaxesPaid_90" xlink:type="arc" order="78" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_IssuanceOfCommonStockInConnectionWithProfessionalServicesRendered" xlink:label="loc_BRWCIssuanceOfCommonStockInConnectionWithProfessionalServicesRendered_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_BRWCIssuanceOfCommonStockInConnectionWithProfessionalServicesRendered_90" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_IssuanceOfCommonStockWhichWasReceivedInPriorYearAndShownOnBalanceSheetAsDepositOnPurchase" xlink:label="loc_BRWCIssuanceOfCommonStockWhichWasReceivedInPriorYearAndShownOnBalanceSheetAsDepositOnPurchase_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_BRWCIssuanceOfCommonStockWhichWasReceivedInPriorYearAndShownOnBalanceSheetAsDepositOnPurchase_90" xlink:type="arc" order="83" />
      <link:loc xlink:type="locator" xlink:href="brwc-20141231.xsd#BRWC_PurchaseOfFixedAssetsUtilizingCapitalLeaseTransaction" xlink:label="loc_BRWCPurchaseOfFixedAssetsUtilizingCapitalLeaseTransaction_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_BRWCPurchaseOfFixedAssetsUtilizingCapitalLeaseTransaction_90" xlink:type="arc" order="84" />
    </link:definitionLink>
</link:linkbase>


