Mattress Firm plans to close up to 700 stores as part of its Chapter 11 bankruptcy, including more than 200 within days. The nation's largest mattress retailer said in a court filing that it will not conduct typical liquidation sales, where customers might otherwise score a going-out-of-business deal. Instead, it will transfer mattresses to other stores, warehouses or distribution centers, or could "decide to abandon" showroom products altogether, according to a court filing.