To put an end to the debate of the legal entities involved in the Cosmos, I've done my best to go through all the associated legal entities involved with the Cosmos over time to show which entities exist now and how they have changed over time. Note that some names are a bit similar so just be careful. Entities names in Bold Green are active We will start with the two main names people keep speaking about: Cosmos Soccer Club LLC – formed September 20, 2010 in the state of NY, Cosmos Soccer Club, Inc merged into it on September 20, 2010 Cosmos Soccer Club, Inc – formed April 16, 1975 as Gotham Soccer Club, Inc in the state of NY, renamed in November 10, 1977, merged into Cosmos Soccer Club LLC on September 20, 2010 New York Cosmos LLC (DE)– formed March 15, 2010 in the state of DE as New York Cosmos Holdings LLC, New York Cosmos LLC merged into it on September 20, 2010 and company renamed New York Cosmos LLC on September 21, 2010 New York Cosmos LLC (NY) – formed August 18, 2009 in the state of NY, merged into New York Cosmos Holdings LLC (now known as New York Cosmos LLC) Cosmos Soho Office LLC – formed September 20, 2010 in the state of DE. Cosmos Soho Office Inc – formed July 23, 2009 in the state of NY, merged into Cosmos Soho Office LLC on September 20, 2010 Cosmos Soccer Facilities, LLC – formed March 18, 2011 in the state of DE. Cosmos Copa, LLC – formed April 28, 2010 in the state of DE. Cosmos Stadium, LLC – formed September 25, 2012 in the state of DE. Cosmos Team Operations, LLC – formed September 25, 2012 in the state of DE. Peppe Pinton Companies unrelated to the Cosmos now Soccer Camps of America, Inc – formed February 16, 1978 in the state of NY, company controlled still by Peppe Pinton that runs the soccer camps Cosmos Youth Soccer Club, Inc – formed June 25, 2002 in the state of NY by Peppe Pinton Cosmos Related Companies formed for the original Cosmos New York Cosmos Fan Club, Inc – formed September 28, 1971 as a Not-For-Profit in the state of NY, still active. Cosmos Soccer Management Inc – formed September 23, 1976 in the state of NY and renamed from Cosmos Management Inc on January 16, 1982, dissolved February 22, 1994. Finally, for the record, Cosmos Soccer Club, LLC owns the following: New York Cosmos NYC New York Cosmos Cosmos Country Trans-Atlantic Challenge Cup TACC Various Cosmos related logos and trademarks So that leaves two open questions. What happened to the company: New York Cosmos Soccer Club, Inc that Peppe Pinton listed on the then nycosmos.com website about 10 years when promoting his soccer camps? Was this just a way of promoting the company that was called Cosmos Soccer Club, Inc or was this at the time a separate legal entity? What was the original legal entity that the Cosmos had when they were originally formed in 1971 since Cosmos Soccer Club, Inc was formed in 1976? On this point I would suspect this company was dissolved around the time the 1976 company was formed and more research is required. The other theory would be that this company became the holding company of Cosmos Soccer Club, Inc while Cosmos Soccer Club, Inc and Cosmos Soccer Management, Inc became the two primary operating subsidiaries. This company may either have been dissolved soon after or was dissolved following the club shutting down or may survive today with a different name. Final point. New York Cosmos LLC and Cosmos Soccer Club LLC are affiliates of each other, either is a parent / subsidiary to the other. This means a further parent company I have been unable to identify exists. This is either the parent company I mention above or a newly formed parent company to hold the above mentioned assets. This company is likely where the ownership split between Sela Sport and Seamus O'Brien can be traced. Unless the company wishes to check in and provide exact details of their legal structure (something I highly doubt) this should be comprehensive enough to stop this non-sense about tracing the current Cosmos to the past. The link is clearly proven and it would be best if every Cosmos haters would drop this already and find something new to complain about.