The very first Top 10 List? “Things that almost rhyme with peas.” You can watch it before. Speaking of the list, Letterman’s fictional Top 10 Office has been located in 11 different cities. The first was Milwaukee, followed by Lebanon, Pa.; Lincoln, Neb.; Oklahoma City; Omaha, Neb.; Scottsdale, Ariz.; Tahlequah, Okla.; Oneonta, N.Y. (the last Late Night home office); Sioux City, Iowa (the first Late Show home office); Grand Rapids, Mich.; and the current city, Wahoo, Neb. Incidentally, Nebraska has hosted the most home offices, with a total of three.