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Comstock is a village in Custer County, Nebraska, established in the fall of 1899 as a water stop along the railroad and formally incorporated in 1906. It takes its name from W. H. Comstock, a storekeeper who relocated his store building to the new site from the nearby community of Wescott. Reached via US Route 183 and Spur Nebraska Highway 21C across the Middle Loup River, Comstock has embraced the motto “Little Town. Big Heart.” The village's population has fallen sharply from its 1920 peak of 450 to just 68 residents as of the 2020 census. Comstock is home to the NRHP-listed Dowse Sod House, built in 1900 and restored in 1981, and from 2000 to 2008 hosted the Comstock Music Festivals at nearby Second Wind Ranch, which at their peak drew more than 50,000 attendees over four days. The town also sits near a Middle Loup River diversion dam popular for hunting, fishing, and camping.
Comstock, established in 1899 as a railroad water stop and incorporated in 1906, is named for storekeeper W. H. Comstock. Its 2020 population of 68 is far below its 1920 peak of 450. The village is home to the NRHP-listed Dowse Sod House and hosted the Comstock Music Festivals from 2000 to 2008.