CHANGE IN RATINGS

Cooper Industries ( CBE) downgraded at Prudential: Prudential is downgrading CBE to a Neutral Weight rating as passage of pending tax legislation could end tax inversion.

Nike ( NKE) target price raised at Credit Suisse: Credit Suisse is raising its target price on NKE to $110 from $100 based on rollout of specialty retail concept that will be unveiled at next week's investor meeting. Maintained Outperform rating.

Rockwell Collins ( COL) upgraded at Morgan Stanley: Morgan Stanley upgrades Rockwell Collins from equalweight to overweight and raises price target from $65 to $80.

Seagate ( STX)upgraded at Morgan Stanley: Morgan Stanley upgrades Seagate Technology from equalweight to overweight an starts a $35 price target.

STOCK COMMENTS / EPS CHANGES

Eastman Chemical ( EMN) numbers lowered at UBS: EMN numbers lowered at UBS. 2007 EPS estimates lowered to $4.45 from $4.75. Introduces 2008 EPS estimates of $4.40. Price target remains at $62. Reiterates Neutral rating.

Halliburton ( HAL) earnings estimates lowered at Jefferies: HAL earnings estimates lowered at Jefferies. 2007 eps estimates lowered to $2.50 from $2.55. Price target remains to $43. Reiterates Buy rating.

Manor Care ( HCR) numbers raised at Jefferies: HCR numbers raised at Jefferies. Price target lifts to $55 from $50. 2007 eps estimates bump up to $2.78 form $2.75. Reiterates Hold rating.

Human Genome ( HGSI) initiated at Morgan Stanley: Morgan Stanley initiates coverage of Human Genome Sciences with an underweight rating and an $8 price target.

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