From Seeking Alpha:

As the recession deepens, economic forces continue to drive consolidation in the retail industry, debt comes due and increasingly discerning consumers buckle down on discretionary spending, an analysis by 24/7 Wall Street predicts that a number of well-known brands are likely to disappear before the end of 2010.

To determine which brands are most likely at risk, 24/7 Wall Street examined 100 large brands it believes are in trouble and, for each, looked at public financial records, sales information, analyses from industry experts, the competitive landscape in each’s industry

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More possible failures:

This business will die... soon

An excellent article on why California is failing

Billionaire Lampert proposes turning failed K-Mart into weird, warehouse store called MyGofer