On the assumption that they are identical businesses with the same liability exposures, the first thought would be to have them under one corporation or LLC. The second thought is to remind you that "legal entities" are designed to be "fire walls" between assets and liability exposures...so, under the first thought as one company, if you get sued for what one of the employees does at one business, you could lose everything in the corporation...whereas, if you have two corporations, you bascially set up a "fire wall" between the businesses and to protect other assets.Shawn Jackson California Business Development Attorney