Lewiston is located in the northeast area of Lower Michigan about 25 miles northeast of Grayling and 25 miles southeast of Gaylord. The town of Lewiston was named after Lewis Jenson of the M.H. Lumber company and the town was plotted on August 21, 1891. Around 1935 the town developed as a resort area and primarily continues as such today. 

Lewiston is located on the East Twin Lake and has approximately 40 other surrounding lakes. Most lakes have public access; a variety of panfish, northern pike, bass and walleye. Lewiston is within 5 miles of the beautiful Garland Golf Resort and is accessible to many other fine golf and downhill and cross-country ski areas within 20 miles.