ABSTARCT: When people go shopping, they enter a building. But the shop cannot be identified with the building, because it would remain the same shop if it moved to another building or if it became an e-store. Daniel Korman  uses these two observations to argue that establishments are immaterial objects. However, all that follows is that establishments are not buildings. I argue that establishments are organisations or corporate agents that are constituted by people. This entails that they are material objects. Korman’s observations can be accommodated in terms of the further observation that corporate agents can but need not own or rent buildings.