Analysts' Upgrades, Downgrades: Google

NEW YORK (TheStreet.com) -- CHANGE IN RATINGS

Allergan (AGN Quote) upgraded at William Blair. Rating raised to Outperform from Market Perform. Raises 2009 EPS estimates to $2.74 from $2.65.

Abercrombie & Fitch (ANF Quote) upgraded at Barclays. Rating raised to Overweight from Equal-weight. Price target raised to $35 from $22. 2009 EPS estimates raised to $0.89 from $0.81.

Franklin Resources (BEN Quote) upgraded at Goldman Sachs. Rating raised to Buy from Neutral. Price target raised to $100 from $68. 2009 EPS estimates raised to $3.44 from $2.55.

Burger King (BKC Quote) downgraded at JP Morgan. Rating lowered to Neutral from Overweight. Price target lowered to $19 from $21. 2009 EPS estimates lowered to $1.36 from $1.38.

Comfort Systems (FIX Quote) downgraded at Goldman to Sell from Neutral due to non-residential construction headwinds. Management recently stated that its outlook is cautious and weak due to its leverage in the non-residential construction market. Maintained $9 target price.

Genzyme (GENZ Quote) downgraded at UBS. Rating lowered to Neutral from Buy. Price target lowered to $55 from $67. Maintains 2009 EPS estimates of $2.60.

Google (GOOG Quote) upgraded at Brigantine Advisors. Rating raised to Buy from Hold. Price target raised to $600 from $445. Maintains 2009 EPS estimates of $21.91.

Gap (GPS Quote) upgraded at Barclays. Rating raised to Overweight from Equal Weight. Price target raised to $21 from $18. 2009 EPS estimates raised to $1.26 from $1.25.

ITT Corp (ITT Quote) downgraded at Goldman to Neutral from Buy. The firm cites that there are better alternatives in the industry that provide a better upside to current estimates, more optimal end market exposure, and stronger balance sheet optionality. Price target increased to $52 from $48.