Answered by: Lloyd Johnson - 21 March, 2011
The process of converting your entity is a relatively simple one, but it really depends on your state of incorporation. For example, at this link you can read how to convert an LLC into a different entity in California
More importantly, think carefully about your reasons for conversion. An LLC is an easier entity to maintain, and you can elect for it to be taxed the same as an S-corporation is taxed. Talk to your accountant and an attorney, if you have one, before making this decision.