Donald Qualls , Jun 07, 2004; 12:30 a.m.
Given that you can still buy 110 film (in one or two emulsions) in some locations, there must be places that can process it. I assume a) it's C-41 color film, and b) you live in a city of some kind; call around to places listed in the yellow pages under "photo finishing" or something similar and see who will process a roll of 110 for you, and how much they charge. It probably won't be Costco, but it might be WalMart, if they have knowlegeable people running the system; most current processing machines use leader cards, and can process anything from 120 width down to Minox (if the lab were willing to deal with the small stuff) but most won't actually handle anything but 135 and APS, not coincidentally the two format that come in easy to handle cassettes and don't require dark box handling to load the film for processing.
If the stuff is B&W, then you need to find someone who processes their own 16 mm film, which is nearly anyone who owns and uses a Minolta 16, Mamiya 16, Rollei 16, Steky, etc., and a fair fraction of those who own and use any Minox format camera. Once you have negatives, you can get them printed anywhere, even at the local C-41 One Hour place (if they're willing to set their filters, but they should be able to handle it since they must see an occasional roll of XP-2 that doesn't have the orange base).
Of course, there's no guarantee that found film will have anything on it -- if the shutter wasn't opening in the camera, the entire roll might be blank, and if the film was subjected to very poor conditions, it might be too fogged to retrieve the images.