CHANGE IN RATINGS

Assurant

(AIZ) - Get Assurant, Inc. Report

upgraded at Merrill Lynchto Buy. $64 price target. Estimates are above consensus, based on a more favorable outlook for the specialty property business.

AS&E

(ASEI)

upgraded at Jefferies to Hold rating from Under Perform. Price target jumps to $65 from $40, and 2008 EPS estimates upped to $2.90 from $2.33.

Burger King

(BKC)

upgraded at Citigroup to Buy from Hold. Management is being more proactive in working to stem the tide of domestic franchise restaurant closures. The company possesses margin expansion and international growth opportunity. $28 price target.

Blackbaud

(BLKB) - Get Blackbaud, Inc. Report

upgraded at Jefferies to Buy rating from Hold. Price target bumps to $27 from $26, and 2008 EPS estimates initiated at $1.02.

BMC Software

(BMC)

upgraded at Bear Stearns to Peer Perform. Core business-mainframe database tools have been stabilized. The company reported a solid quarter with strong cash flow three times that achieved a year ago. Estimates raised.

Cooper Tire & Rubber

(CTB) - Get Cooper Tire & Rubber Company Report

upgraded at BB&T to Buy. The company beat analysts' second quarter estimates and is well positioned heading into its two seasonally strongest quarters. Due to falling costs margins anticipated to be higher in third quarter. $27 price target.

F5 Networks

(FFIV) - Get F5 Networks, Inc. Report

downgraded at Thomas Weisel from Overweight to Market-weight. Cautious about the Acopia acquisition, given the price and management's track record of integrating deals. $70 price target.

First Horizon

(FHN) - Get First Horizon National Corporation Report

upgraded at Friedman, Billings Ramseyfrom Underperform to Market Perform. Valuation call, though the company is too centered around mortgages to really outperform in the current environment. $32 price target.

Hudson City Bancorp

(HCBK)

upgraded at Friedman, Billings, Ramsey to Outperform from Market Perform. Company is a beneficiary of the mortgage market implosion. It had mounds of excess capital and is experiencing and acceleration in earnings power. $17 price target.

Itron

(ITRI) - Get Itron, Inc. Report

downgraded at JP Morgan to Neutral. Valuation call, as the stock is up nearly 60% on the year. Would need to see more AMI awards for the stock to move higher over the next 3 to 6 months.

JetBlue

(JBLU) - Get JetBlue Airways Corporation Report

downgraded at Morgan Stanley from equalweight to underweight and moves price target to $11.

j2 Global

(JCOM) - Get j2 Global, Inc. Report

TheStreet Recommends

downgraded at Jefferies to Hold rating from Buy. Price target dips to $33 from $35, and 2008 EPS estimates drop to $1.80 from $1.84.

Alliant Energy

(LNT) - Get Alliant Energy Corp Report

upgraded at Baird to Outperform from Neutral based on valuation. Despite the company's strong capital investment program, the company is selling at a discount relative to its regulated utility peers. $46 price target.

Luminent

( LUM) downgraded at UBS to Sell rating from Neutral. Price target drops to ZERO.

Mentor

( MNT) upgraded at Piper Jaffray from Underperform to Market Perform. Company posted a strong quarter, based on higher silicone sales. Acquisition and buyback should also add to earnings. $45 price target.

Martha Stewart Living

(MSO)

upgraded at Bear Stearns to Outperform. Stock is down 33% since late June, even though the company is carrying strong sales momentum into the second half of the year. $16.50 price target.

Silicon Image

(SIMG)

upgraded at Jefferies to Hold rating from Under Perform. Price target holds at $5, while 2008 EPS estimates drop to $0.35 from $0.42.

STOCK COMMENTS / EPS CHANGES

BMC Software

(BMC)

2008 estimates raised at Piper by 6 cents to $1.72 a share following strong Q2 numbers and forward guidance. Maintained Outperform rating.

BMC Software 2008 estimates raised at Credit Suisse to $1.73 from $1.66 after company reported solid quarterly results. Raised target to $29.50 from $28 and maintained Neutral rating.

Syneron Medical

(ELOS)

target price raised at Piper to $32 following stronger-than-expected Q2 numbers. Maintained Outperform rating.

Impac Mortgage

(IMH) - Get Impac Mortgage Holdings, Inc. Report

target cut at UBS to ZERO from $3. Reiterates Sell rating.

MetLife

(MET) - Get MetLife, Inc. (MET) Report

2007 estimates higher at Goldman to $5.85 from $5.40. See continued earnings results ahead of expectations and a large renewed buyback. Maintained Buy rating.

Quality Systems

(QSII)

2007 estimates cut at Piper by 6 cents to $1.33 a share. Company missed top and bottom line estimates in Q2. Maintained Outperform rating.

TeleTech

(TTEC) - Get TTEC Holdings, Inc. Report

target price cut at Credit Suisse to $37 from $42 after Q2 earnings fell slightly short of estimates. Maintained Outperform rating based on positive outlook and strong momentum in demand trends.

Wynn Resorts

(WYNN) - Get Wynn Resorts, Limited (WYNN) Report

2007 estimates raised at Goldman to $2.72 from $2.00 after company reported earnings well ahead of expectations. Las Vegas and Macau properties outperformed. Maintained Neutral rating and price target at $100.