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http://nvsos.gov/sosentitysearch/CorpSearch.aspx Check out this website for Nevada Secretary of State Type in a business search for Diamond Resorts and you will see approximately 28 registered corporations. Can you imagine the commingling that could go on between their own companies? You will see that the great majority are all LLC's (Limited Liability Corporations) which is a vehicle for a company to collapse and not be liable..... no surprise there! It would not surprise me that they have corporations or LLC's in other states such as Florida. The only way they stopped Capone was with the IRS.........