For a manager or executive to come to United States to open a new office, you should provide the following evidence: 

1) sufficient real estate space has been secured to operate a new office; 

2) you have been employed for one continuous year in the three year period preceding the filing of the L1 visa petition in an executive or managerial capacity, and the proposed employment involves executive or managerial authority over the new operation; 

3) the intended United States operation will support an executive or managerial position.