Store Closings: Linens 'n Things (500),  FootLocker (140), Anne Taylor (117), Zales (100), Office Depot (150), J.C. Penney, Sprint Nextel (125), Macy's (9), Hollywood Videos (920), Pep Boys (33), Wilsons Leather (158), Pacific Sunwear (153)
Bankruptcy Filings: Sharper Image (90),  Levitz (76*) ,  KB Toys, Bombay (364*), CompUsa (103*), Charming Shoppes (150), Ethan Allen (12)