I have in front of me a book called "Elgin - The Story of the High Street and Closes" by Mary Byatt. This book was published by the Moray Society in 2006 ISBN 0-9554734-1-1 (2006) AND 978-0-9554734-1-8 (2007 onwards). Copies are on sale in Elgin Library, Cooper Park, Elgin, or via the Moray online shop when it reopens.
Mrs Byatt writes that "No 78-80, Nicholson's Close, is the first close to the west of Commerce Street. Its square entrance, between two small shops, is part-closed by a plain, unpainted wooden door. Look for the fine wrought ironwork under the lintel above it. The pend is some 30 feet long and leads to a wide close with two houses on the right hand side, each with two storeys. They are divided into flats. Foundations for a new building have been dug beyond them. The ground beyond is derelict and there is no access to South Street. Five families lived here in 1881".
I took a walk along High Street this morning, and noted this close. It is some distance from Commerce Street, and the first of just six closes compared with the eight listed in the 1841 census, so I think the first two must have disappeared entirely.
Incidentally I see that I wrote that it was the north side of the High Street. This is wrong. It is the north side of the enumeration district, but it is the south side of the High Street.
Incidentally none of the closes now bears the same name as they did in 1841.
The seed merchant near Boots was a bit further west than Nicholson's Close. It was called Bannerman's.