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IMO it really depends on the internship position and the company. I've heard a lot of mixed opinions regarding resumes but many people agree that the company name you worked at is one of the first things an employer looks at to verify legitimacy. It is not necessarily the most important factor, but you always hear things like "x worked at [F500 company] for 10 years, or y was the manager of 30 direct reports at [large company name]". If I were in that situation, I would make my decision based on 1. the company and 2. the learning opportunities from the internship. If it was an international company or F500 company, I would definitely wait out the 2 months and go with the internship, but if it is a small company with very limited learning and growth opportunities, then I would pass on it.
A good internship can have very valuable resources in terms of learning opportunities and building your network. When I interned at my current company, an intern I worked closely with landed a pretty good position afterwards due to the fact that the employer was impressed by her experience working for a reputable company.
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