On Monday, bankrupt home furnishings and bedding retailer Linens 'n Things offered a sign that business may be improving slightly, saying it will close fewer stores than originally anticipated, reports an Associated Press article on Forbes.com.

The retailer, which filed for bankruptcy in May, said it will close 57 stores in the latest part of its restructuring, down from 87 as planned. When combined with the original list of 120 the company announced in May, the company will end up closing a total of 177 stores.

Michael F. Gries, the company's interim chief executive, attributed the decline in store closings to an improved outlook for these stores this year and 2009.

"While a very difficult decision, the stores that are closing are necessary, given the current retail and economic climate, and the need to drive the cost savings and operational efficiencies that will allow us to position Linens 'n Things for long-term growth," Gries said in a statement.

Richard D. Hastings, a consumer strategist at Global Hunter Securities LLC, said that in general, it is common for retailers to end up with a different number of store closings compared with original estimates.

Hastings said the number can change quickly, sometimes because of lease agreements that vary enormously among stores.

"Every lease agreement is different, and operating costs, or the total cost per store, can vary significantly," Hastings said.

Clifton, N.J.-based Linens 'n Things, which operated 589 stores in 47 states as of December 29, faces strong competition from other retailers like Bed, Bath & Beyond. Also, Linens 'n Things is among many other companies that have struggled in recent months as rising gas prices and tightness in the credit markets have more consumers scaling back on spending.

Richard A. Chesley, a Chicago lawyer who has handled retail bankruptcies, said it's likely Linens 'n Things deviated from its store-closing plan as it examined how the stores were faring and whether landlords were willing to negotiate to arrive at more favorable terms for leaseholds.

It's important for shopping centers to keep their malls filled to drive overall traffic, Chesley said, and companies like Linens 'n Things need to keep their stores open to drive sales.

"The things that changed were most likely performance of stores and looking at the performance of the stores within the economics of its leases," Chesley said.