- Grain Products Corp.1
- Harold Kramer, t/a (Kramer Track Stop and Cafe and Kramer Mobil Service and Cafe, Blairsburg, Iowa, and Willie Herman Rose, an employee.1
- Horace E. Brickner t/a S. E. Brickner & Son1
- Horace E. Brickner, t/a S. E. Brickner & Son, Decorah, Iowa1
- Hy-Pop, Inc.1
- International Milling Co.1
- John Basgal1
- John L. Schulte, t/a Schulte Drug Store, Sioux City, Iowa.1
- Kaplan Wholesale Grocery1
- M. & J. R. Hakes1
- Master Laboratories1
- Mazeppa Co-operative Creamery Association1
- Mengel Cranberry Co.1
- Nash-Finch Co.1
- Oelwein Elevator1
- Ore-Ida Foods, Inc.1
- Owen & Mowrey, Inc.1
- Pacific Gamble-Robinson Co.1
- Pierce Holdcroft Terminal Warehouse1
- Pierce Terminal Warehouse1