A. B. Gresham and L. A. Wiley are possibilities. However...
What the 1900 Census doesn't show is that Luther Elton Gresham and Marvin Ellis Gresham have an older brother, William Edward Gresham, born 23 Nov 1882 in Carthage Dallas County, Arkansas (and whose 1945 Texas death certificate also doesn't give his parents' names!). My husband is a grandson of Marvin, who died first, and whose obituary mentions William.
sgtgtesham has in his possession the July 1, 1880 marriage certificate for a John L. Gresham and Lucinda V. Self in Franklin County, Arkansas (which is also recorded in the Arkansas County Marriages collection at FamilySearch.org). If it's the original and it was passed down via his grandfather Luther, I'm betting that's his and my husband's great-grandparents.
I have wondered though what would have taken them to Mississippi for Marvin's birth - maybe John L. had Gresham kin there?? I notice that an A. B. Gresham and Laura Ann Gresham are buried at Bethlehem Cemetery, New Albany, Union County, Mississippi. I'm thinking Union County may be the place to search for John L. Gresham's parents!