FWIW & IMHO:
Not my place to say so, but taking a guess, I think that a lot of places that have just recently gone under and filed bankruptcy, haave done so because this is the last business user friendly time to declare bankruptcy. There were some changes in the law regarding bankruptcy that take affect the first of the coming year. This seemed to be very convenient timing for a business to declare bankruptcy if they were even remotely considering it. I would look for a lot of these businesses to re-open sometime in the near future under new names, new locations, and or re-structuring. On some of the other threads regarding ATR, some people have advised that ATR had stated that they were re-structuring, not closing permanently. Wish that I could get rid of my creditors this easy.