This paper treats mainly the reorganization process of state banks in Nebraska in the early 1930s to show what experiences were made use of in the Federal Deposit Insurance’s reorganizations of failed banks. From 1911 to 1930, Nebraska had the state-owned Depositors Guaranty System to protect depositors and liquidate failed banks. After 1920 it saw a substantial number of bank failures. People in the communities attempted to avoid being a bank-less town or village, which led to having the state government apply several kinds of bank reorganization methods in their banking laws between 1929 and 1933. Bank reorganizations in this state during this period were primarily carried out with the help of the depositors under the terms of a statute passed by the legislature on April 30, 1929. I will show the reorganization processes by using first-hand materials collected in the Nebraska State Historical Society Archives and clarifying the meanings of the state bank resolution experiences.