Gresham is a city located in Multnomah County, Oregon, United States immediately east of Portland. It was named after the American Civil War general, and Postmaster General, Walter Quinton Gresham. The population was 105,594 at the 2010 census, making Gresham the fourth largest city in Oregon. Wikipedia

Lincoln is the capital and the second-most populous city of the State of Nebraska, after Omaha. Lincoln is also the county seat of Lancaster County and the home of the University of Nebraska. Lincoln's population in 2013 was estimated at 268,738. Wikipedia