CHANGE IN RATINGS

Athenahealth

(ATHN) - Get Report

coverage initiated at Goldman Sachs with a Neutral rating, due to valuation. See differentiated business model and competitive advantages, however shares trade at a significant premium to all relevant groups on various metrics. Price target at $41.

Athenahealth initiated at Jefferies with Buy rating. Price target starts at $46 with 2008 eps estimates set at $0.49.

Acuity Brands

(AYI) - Get Report

upgraded at Baird from Neutral to Outperform. $56 price target. Despite slowing US outlook, management has a solid track record of maintaining growth and profitability.

FormFactor

(FORM) - Get Report

upgraded at Citigroup from Hold to Buy. $44 price target. Downside appears limited, as the stock has pulled back to an attractive level ahead of what should be a strong 2008.

General Motors

(GM) - Get Report

upgraded at UBS to Buy rating from Sell. Price target jumps to $48 from $24 while FY2008 eps estimates hold at $2.25.

Nexen

(NXY)

upgraded at FBR to an Outperform rating due to stock underperformance relative to rise in crude oil.

Office Depot

(ODP) - Get Report

downgraded at Deutsche Bank a Hold rating due to restatement announcement.

Pacific Capital Bancorp

(PCBC)

downgraded at KBW from Outperform to Market Perform. Bank warned for the second time this year, and investors are unlikely to be rewarded in the near term.

Petro Canada

( PCZ) upgraded at FBR to an Outperform rating due to weak stock price performance relative to rise in crude oil.

Sara Lee

( SLE) coverage initiated at Goldman Sachs with a Neutral rating. After two years of divestitures, company has lowered cost base and restructured distribution. However, near-term performance could be weak due to cost environment and business trends that remain a "work in progress". Price target at $16.

Tupperware

(TUP) - Get Report

initiated at Jefferies with Buy rating. Price target starts at $46 with 2008 eps estimates set at $2.35.

US BioEnergy

(USBE)

upgraded at UBS to Buy rating from Neutral. However, price target dips to $10.50 from $12 and FY2008 eps estimates lowered to $0.85 from $1.00.

STOCK COMMENTS / EPS CHANGES

Applebee's

(APPB)

2007 estimates reduced at FBR by a penny to $1.25 a share following weaker-than-expected Q3 EPS number. Maintained Market Perform rating.

Atheros

( ATHR) target raised at Deutsche Bank by $2 to $35 following solid Q3 results and Q4 guidance. Maintained Buy rating.

Canadian Pacific Railway

(CP) - Get Report

target cut at Credit Suisse to $82.50 from $86. Believes while volumes, CAD and fuel remain as headwinds, its long-term secular thesis is intact. Maintained Outperform rating.

Humana

(HUM) - Get Report

target price raised at Deutsche Bank from $78 to $81 following strong Q3 results and impressive 2008 guidance.

Humana price target raised at Goldman to $86 from $80, following solid Q3 results and strong 2008 outlook. See compelling entry point given strong growth potential for Humana's Medicare Advantage. Maintained Buy rating.

Louisiana-Pacific

(LPX) - Get Report

target cut at Deutsche Bank from $20 to $16 due to sharp rise in Canadian dollar and weak housing market. Maintained Hold rating.

Annaly Capital Management

(NLY) - Get Report

2007 estimates raised at FBR to $1.28 a share following better-than-expected Q3 results. Maintained Outperform rating.