Getting references after a company closes - 12 months and counting

My manager was laid off too and I am unsure who to use as a reference. A colleague offered to vouch for me. Is a client acceptable?

Use a professional network to find a former manager. Many will still write a note.

Thanks for writing this out. I went through something close to it 12 months ago, and it settled down once I kept a simple log of every call and form.