Dell: Analysts' Upgrades, Downgrades

NEW YORK (TheStreet) -- CHANGE IN RATINGS

A123 Systems (AONE Quote) rated new Neutral at Goldman. $14 price target. Stock is already factoring in good news.

Coach (COH Quote) upgraded at Goldman to Buy. $42 price target. Company is still growing its store base and is set to grow in China.

Dollar Tree (DLTR Quote) downgraded at Goldman from Buy to Neutral. Valuation call, as same-store sales are likely to peak in the fourth quarter.

FPL (FPL Quote) upgraded at Morgan Stanley from Underweight to Equal-weight. Valuation call, based on a $53 price target.

Illinois Tool Works (ITW Quote) upgraded at Morgan Stanley from Equal-weight to Overweight. $58 price target. Estimates also raised to reflect a industrial recovery and the potential to make accretive acquisitions.

JC Penney (JCP Quote) downgraded at Goldman to Sell. $32 price target. Sales growth will take longer to materialize.

Nordstrom (JWN Quote) upgraded at Goldman to Buy. $41 price target. Company is leveraged to a recovery in luxury spending.

Sprint (S Quote) upgraded at Credit Suisse to Outperform from Neutral as a turnaround is under way. Price target raised from $4 to $6. 2009 and 2010 EPS estimates set at -$0.49 and -$0.32, respectively.

Tibco Software (TIBX Quote) downgraded at Goldman to Sell. $9 price target. Company is facing increased competition as industry growth slows.

Wisconsin Energy (WEC Quote) upgraded at Morgan Stanley from Equal-weight to Overweight. $50 price target. Valuation call, following the recent rate case.

STOCK COMMENTS / EPS CHANGES

Ameren (AEE Quote) estimates, target cut at Goldman. Shares now seen reaching 2011. Company seeing higher fuel costs and merchant debt expenses. Sell rating and new $23 price target.