Forum Moderators: martinibuster
It would also be better to set up that second channel within the same account so you could customize the appearance of the new site's ads to better fit that particular site.
And as far as creating an entirely new account, that's not an option as Google frowns on granting more than one account per Tax ID (less paperwork for them, and an easier way to axe a fraudulent publisher and keeping him/her/them out in the future).