In what sense do legal entities exist? This question, in turn, unfolds into the following subquestions: Where are legal entities, and what are they? What is their relation to the natural world? How do they relate to other phenomena studied in philosophy like shared beliefs, institutional facts, mental states, social behaviors, moral qualities, etc.? In particular, three fundamental further questions will be dealt with: How do we create legal entities? How do we maintain them in existence? How do we document (or represent) their existence?