Acco Brands ( ABD) downgraded at Suntrust from Buy to Neutral. Estimates also cut, to reflect the company's new guidance. Credibility concern remains. Alpha Natural Resources ( ANR) downgraded at FBR to a Market Perform rating following a 40% run in the last six weeks. Target remains $28.50. BorgWarner ( BWA) downgraded at Baird from Neutral to Underperform. Valuation call, based on an $82 price target. Stock is already pricing in expected future growth. Citigroup ( C) downgraded at Deutsche Bank to a Sell from Buy as new management leaves Office of Chairman intact despite performance that has repeatedly fallen short of peers. Costco ( COST) downgraded at UBS to Neutral rating from Buy. However, price target lifts to $75 from $68 and FY08 eps estimates upped to $3.00 from $2.94. Coldwater Creek ( CWTR) downgraded at Wachovia to Market Perform. Company continues to post relatively worse numbers than its peers. Buyback has also yet to help turn things around. Lincare ( LNCR) downgraded at Citigroup from Buy to Hold. $37 price target. Medicare cap likely to be cut for oxygen. Massey Energy ( MEE) downgraded at FBR to an Underperform rating based on valuation following 57% rally from August 8 lows. Target is $22. Millennium Pharma ( MLNM) upgraded at Baird from Neutral to Outperform. $14 price target. Market has low expectations for the company and Velcade, but new indications and JNJ's promotion should finally begin to ramp.