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Can one company guarantee loans to two companies at the same time?

Yes. According to the relevant provisions of the Commercial Banking Law, one company can provide guarantees for multiple companies. Among them, Article 22 of the Commercial Bank Law clearly stipulates: "The guarantor may provide guarantees for the borrower or debtor. The guarantor cannot provide guarantees with property other than real estate or other properties such as mortgages or liens." This shows that A guarantor may provide surety guarantees to multiple borrowers or debtors.