One month after Borders went into bankruptcy and got court approval to close 200 stores by the end of April, it is readying going-out-of-business sales for 28 more. They will close by the end of May. In its first-day filings, Borders reserved the option to close up to 75 more stores on top of the initial 200.

Of the new closings, one quarter come from California, where it is already in the midst of closing 35 superstores. By contrast, Illinois, where Borders closed 16 stores in the first round, will lose just one. Iowa will face its first Borders store closing. Most of the rest of the cuts will come in ones and twos in states ranging from Hawaii to Massachusetts. Among the major cities losing stores are Nashville, San Diego, Hollywood, Atlanta, Indianapolis, and Louisville.

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