Standard theories in mereotopology focus on relations of parthood and connection among spatial or spatio-temporal regions. Objects or processes which might be located in such regions are not normally directly treated in such theories. At best, they are simulated via appeal to distributions of attributes across the regions occupied or by functions from times to regions. The present paper offers a richer framework, in which it is possible to represent directly the relations between entities of various types at different levels, including both objects and the regions they occupy. What results is a layered mereotopology, a theory which can handle multiple layers (analogous to the layers of a lasagna) of spatially or spatiotemporally coincident but mereologically non-overlapping entities.