436 Neb. Admin. Code, ch. 2, § 204
If a secured party or a Remitter demonstrates to the satisfaction of the Filing office that a UCC record that was refused for filing should not have been refused under Rule 202, the Filing office will file the UCC record with the filing date and time the UCC record was originally tendered for filing. A Filing office statement record relating to the relevant initial financing statement will be placed in the UCC information management system on the date the corrective action was taken. A Filing office statement will provide the date of the correction and explain the nature of the corrective action taken. The record will be preserved for so long as the record of the initial financing statement is preserved in the UCC information management system.
436 Neb. Admin. Code, ch. 2, § 204