Sears Holdings Corp on Thursday identified 79 of the 100 to 120 Sears and Kmart stores it said earlier this week it would close, with the list almost evenly split between the two chains.

Sears, which is based in Hoffman Estates, Illinois, will close 41 Sears stores and 38 Kmart stores but did say by when or

many employees will be affected.

For a list of the affected locations, see www.searsmedia.com/tools/122711_close.pdf

The list does not include any stores in Illinois, where Governor Pat Quinn two weeks ago signed into law tax breaks aimed at keeping Sears and other Illinois-based companies from leaving the state.

Sears Holdings has reported a sales decline every year since the 2005 merger that combined the two chains.

The closings announced on Tuesday follow 49 closings announced earlier this fiscal year. At the start of the year, the company operated 1,278 Kmart discount stores and 842 big box Sears stores.

(Reporting By Phil Wahba; Editing by Steve Orlofsky)