Preparing new lithium-ion for use
Unlike nickel and lead-based batteries, a new lithium-ion pack does not need cycling through charging and discharging. Priming will make little difference because the maximum capacity of lithium-ion is available right from the beginning. Neither does a full discharge improve the capacity of a faded pack.
However, a full discharge/charge will reset the digital circuit of a 'smart' battery to improve the state-of-charge estimation
Source;
http://www.batteryuniversity.com/partone-12.htm