Friday's Analysts' Upgrades and Downgrades

STOCK COMMENTS / EPS CHANGES

Borders Group (BGP Quote) target price raised at Deutsche: Deutsche said it is raising its target price on BGP to $24.25 to reflect EBITDA multiple in-line with group. Maintained Hold rating.

Bausch & Lomb (BOL Quote) estimates raised at Prudential: Prudential said it is raising its 2006 estimates on BOL by a nickel to $1.12 a share to reflect incremental multipurpose solutions sales gains. Maintained Neutral Weight rating.

Coca-Cola Ent. (CCE Quote) estimates lowered at UBS: CCE 2007 EPS estimate drops a penny to $1.31 from $1.32, UBS said.

GOL (GOL Quote) estimates cut at Prudential: Prudential said it is cutting its 2006 estimates on GOL by 8 cents to $1.75 a share to reflect higher expenses related to crew training and air traffic control issues.