 Also in favor of the account is that it does at least as good a job as the set-theoretical view since it explains the relationship between a thing and its constituting matter in a similar way, yet posits no novel entities like sets. There are just the many bits, and the constituted object of which they are parts. This point has been stated forcefully by Laycock (1972) and Burke (1997), yet these accounts have the worrying feature (for some) of not being truly reductive. See section  3.1  for an ‘ontologically serious’ view of pluralities.