In spite of the historical proximity of S. Leśniewski to K. Twardowski, an attempt to look at Twardowski's heritage through Leśniewski's eyes leads to striking results. Firstly, it results in a wider framework than Leśniewski's Elementary Ontology and secondly, it involves a transition from Formal Ontology to Formal Phenomenology. In this paper an extension of Leśniewski's Non-Elementary Ontology is presented which is suitable for investigating Twardowski's Theory of Presentation.