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In an LLC theres no fixed number of shares. Its all determined by the operating agreement. Whereas, in a corporation the number of shares is determined by the Certificate of Incorporation. People sometimes wonder why we start a corporation with 1500 shares. Doesnt that seem like an unusual number? Well, the reason is that that minimizes the annual franchise tax for the corporation and also minimizes the initial filing fees for the corporation. You can always amend that number of shares later by amending your Certificate of Incorporation to increase the number of authorized shares. If youd like ten million shares and you want to go public, that can be done later. We always say go private before you go public. Thank you.