NEW YORK (TheStreet) -- CHANGE IN RATINGS

Advance Auto Parts

(AAP) - Get Report

downgraded at Goldman from Buy to Neutral. $47 price target. Valuation call, as the company is investing more and the whole sector faces difficult comps in the coming months.

Adobe Systems

(ADBE) - Get Report

rated new Buy at UBS. $43 price target. New product cycle will be strong enough to offset any risks from the Omniture purchase.

Alliant Techsystems

(ATK)

upgraded at Goldman from Sell to Neutral. Valuation call, as the stock is now pricing in risks.

Alliant Techsystems

(ATK)

estimates upped at Barclays through 2011. Company posted a strong quarter and has strong momentum despite the CEO departure. Equal-weight rating and $96 price target.

Career Education

(CECO) - Get Report

upgraded at Barclays from Underweight to Equal-weight. $29 price target. Earnings turnaround has begun to take hold, but risks remain.

Salesforce.com

(CRM) - Get Report

rated new Neutral at UBS. $66 price target. Valuation call, as the company is the largest vendor in a quickly-growing area.

Federal Mogul

(FDML)

downgraded at Goldman from Buy to Neutral. Valuation call, based on a $16 price target.

Fifth Third

(FITB) - Get Report

rated new Outperform at Credit Suisse with an Outperform rating. $15 price target. Company has the best risk/reward potential in the regional bank sector.

Frontline

(FRO) - Get Report

upgraded at FBR to Outperform. $33 price target. Company is exposed to rising spot market prices.

Goodyear Tire

(GT) - Get Report

upgraded at Goldman from Neutral to Buy. Estimates also raised, to reflect better pricing.

Microsoft

(MSFT) - Get Report

rated new Buy at UBS. $34 price target. Improving enterprise demand should help earnings leverage.

Noble Energy

(NBL) - Get Report

downgraded at Goldman from Neutral to Sell. Catalysts on the exploration side may not kick in until late in the first quarter.

Oracle

(ORCL) - Get Report

rated new Buy at UBS. $27 price target. Company is more defensive, but still leveraged to a recovery in corporate IT spending.

PetSmart

(PETM)

upgraded at Goldman from Neutral to Buy. $29 price target. Estimates also raised, as sales trends appear to be bottoming.

Qualcomm

(QCOM) - Get Report

upgraded at Wells from Market Perform to Outperform. Major disputes have been settled, and focus will be shifted back toward the company's growth potential.

Sunoco

(SUN) - Get Report

downgraded at Goldman to Sell. Stock also added to the Conviction List, as the restructuring efforts do not appear to be working.

Tesoro

(TSO)

upgraded at Goldman from Sell to Neutral. Company has performed surprisingly well during the downturn.

STOCK COMMENTS / EPS CHANGES

Alcoa

(AA) - Get Report

estimates raised at Merrill/BofA through 2010. Company should benefit from higher aluminum prices. Underperform rating and $11 price target.

Advanced Micro

(ADM) - Get Report

numbers increased at Goldman. Shares now seen reaching $5.50. Estimates also boosted, to reflect lower interest expenses, following the INTC settlement. Sell rating.

Covidien

(COV)

estimates cut at Goldman through 2013. Company is seeing smaller interest income. Buy rating and $52 price target.

Walt Disney

(DIS) - Get Report

numbers raised at Credit Suisse. Shares now seen reaching $31. Estimates were also boosted, to reflect a gradual economic recovery. Outperform rating.

Dow Chemical

(DOW) - Get Report

numbers raised at Goldman. Shares of DOW now seen reaching $37. Estimates also boosted, as the company can grow margins over the next several quarter with cost-cutting and improving end-market demand. Buy rating.

Freeport-McMoran

(FCX) - Get Report

numbers raised at Merrill/BofA. Shares of FCX now seen reaching $94. Estimates also boosted, to expect higher expected copper prices. Buy rating.

Nordstrom

(JWN) - Get Report

estimates raised at Credit Suisse through 2010. Company boosted its sales guidance. Neutral rating and $32 price target.

Kellogg

(K) - Get Report

estimates, target raised at Credit Suisse. Shares now seen reaching $61. Estimates also boosted, to reflect the weaker dollar. Outperform rating.

Kohl's

(KSS) - Get Report

target raised at Morgan Stanley to $68. Company is gaining market share and management boosted guidance. Outperform rating.

Monsanto

(MON)

target lowered at Credit Suisse to $86. Company can make no mistakes to reach its 2012 goals. Neutral rating.

Microsemi

(MSCC)

numbers raised at FBR. Shares now seen reaching $23. Estimates also boosted, to reflect better margins and a lower tax rate. Outperform rating.

Nabors

(NBR) - Get Report

target boosted at Goldman. Shares now seen reaching $22. Now past the market trough in North America. Sell rating.

Knight Capital

(NITE)

numbers reduced at Barclays through 2010. Company is investing in the future, but any near-term concerns have been mostly priced into the stock. Equal-weight rating and new $21 price target.

Patterson-UTI

(PTEN) - Get Report

removed from Conviction Sell list at Goldman. $17 price target. See more relative downside potential in other names.

Urban Outfitters

(URBN) - Get Report

numbers raised at FBR through 2010. Comp sales trends are improving, which should boost margins. Market Perform rating and new $35 price target.

This article was written by a staff member of TheStreet.com.