Men in suits and a few women sit at round tables with white tablecloths in the large dining room of the Lincoln Commercial Club located at 1100-1110 P Street. The ceiling over the center of the room is two stories high, balconies holding additional tables ring the room. Waiters and waitresses move between the tables.
According to Polk's Lincoln City Directory, 1914, the Lincoln Commercial Club' s officers were: Charles C. Quiggle, president; Homer K. Burket, vice president; Walter S. Whitten, secretary; William C. Shinn, treasurer. The photograph was taken for Berlinghof and Davis.