The retailer has officially launched its CVA with stores closing as early as next year, putting 1,200 jobs under threat.
Earlier this month lenders to Debenhams took control in a deal which wiped out the investments of shareholders.
The stores to close are:
Altrincham, Ashford, Birmingham Fort, Canterbury, Chatham, Eastbourne, Folkestone, Great Yarmouth, Guildford. Kirkcaldy, Orpington, Slough, Southport, Southsea, Staines, Stockton. Walton, Wandsworth, Welwyn Garden City, Wimbledon, Witney, Wolverhampton.