Comet's administrator has warned "there will inevitably be redundancies" at some of the stricken electrical chain's stores.
Deloitte said although there had been no redundancies made at its stores so far, the 869 employees who work at 41 Comet stores set for closure were at risk if a buyer cannot be found.
The company said:
A closing down sale with increased discounts has begun in 27 stores and a further 14 stores may be identified for closure in the coming days unless a buyer can be found or new terms agreed with landlords in the meantime.
At the same time, more generous discounts will be applied to products across all Comet stores from tomorrow.
Deloitte said it is hoping to redeploy staff from any stores that close to others nearby.
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Heavy rain has caused widespread flooding and travel disruption across north west England and North Wales.