Here's the thing about the 110. The first glass element comes out to about where the threads are. That is, if you screw in a filter tight, you can touch the lead element with the filter. People scratch the lens that way. Design flaw IMHO.
There are a couple of easy ways out of this -- find a junker 67mm filter and remove the filter from the ring. Now you have a 67-67 extension ring that you can use as a spacer between filter and lens.
Second, you can use a 67-72mm step up ring and use 72mm filters (72mm is just an example, use whatever filter size you want).
Third, if you are scanning your film, just forget about using filters and do your adjustments in photoshop.
What I did was to standardize on 67mm filters, used option one above for my 110, option two above for lenses that were less than 67mm, and then for all my photography I used option three, which rendered my filters and step up rings a waste of time and money.
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