Borders has decided to keep three of the 28 additional stores it said it was going to close last week open. Separately, a list of companies owed at least $100,000 has been released.

Borders has worked out favorable terms with landlords to keep three open. Stores in Louisville, Ky., N. Wales, Pa., and Cranston, R.I., are now off the list according to court documents filed on Saturday. Seven California stores are still designated for closure at the end of May, making it the hardest hit state, as is the Borders in Stamford, Ct., the city that once served as headquarters for Waldenbooks.

“As a matter of business, we’ll continue to evaluate our stores to make sure each is meeting our objections, and we’ll make decisions on a case-by-case basis to close stores that don’t meet those objectives,” commented Borders spokesperson Mary Davis on the revised list.

In its first day filing Borders reserved the option to close 75 additional stores, which would leave 50 possible closings after the ones set for May.

In a motion made Friday by the unsecured creditors committee, a list of unsecured creditors owed at least $100,000 was included. The list, which runs over 175 companies, is a who’s who of publishing with one notable exception, Ingram. Borders apparently stayed in Ingram’s good graces by paying cash for shipments. The list includes a large number of independent publishers and distributors, remainder houses, toy companies and Google.

For a full list of companies, click here (and scroll down about 26 pages).