The OP was incorrect. They did not announce back then that they were closing 75, just that Borders was considering it.
Looks like they have now decided on the next round of cuts. 28 superstores. I could not find a list of them, however. And Borders has to pay for all orders COD
http://www.reuters.com/article/2011/...72G96T20110317
edit: Nate at the digital reader has the list of new closings
http://www.the-digital-reader.com/wp..._List_3.17.pdf