Change in RatingsArcher-Daniels-Midland ( ADM) upgraded at Merrill from Neutral to Buy. $26 price target. Recent 40% correction in commodity prices helps the company's outlook. eBay ( EBAY) numbers lowered at UBS. 2008 EPS estimates lowered to $1.70 from $1.73. Price target lowered to $17 from $18. Maintains Neutral rating. eBay downgraded at Credit Suisse to Neutral from Overweight. Ecolab ( ECL) upgraded at Goldman Sachs to Buy from Neutral based on valuation and likely outperformance in recessionary environment. Note strong competitive position, attractive growth platforms and pricing power. Price target at $51. FPL ( FPL) downgraded at Citigroup from Buy to Hold. Valuation call, based on a $45 price target. Stock Comments/EPS Changes Johnson Controls ( JCI) target lowered at Credit Suisse to $29 from $39 based on credit market lock-up and deteriorating economy, which could impact 2009 results. Maintained Outperform rating. Coca-Cola ( KO) target cut at Credit Suisse to $55 from $57 based on diminishing expectations for 2009. Maintained Neutral rating. Linear Technology ( LLTC) numbers lowered at UBS. Fiscal 2009 numbers lowered to $1.58 from $1.85. Price target lowered to $26 from $38. Maintains Buy rating. Novellus Systems ( NVLS) numbers cut at Morgan Stanley. Shares now seen reaching $19 a share. Estimates also cut, based on the company's cautious revenue outlook. Overweight rating. U.S. Steel ( X) numbers lowered at UBS. 2008 EPS estimates lowered to $18.50 from $20.99. Price target lowered to $60 from $110. Maintains Buy rating. Strategy Calls/Market Calls Citigroup changes ratings on three natural gas utilities. MDU ( MDU) was downgraded from Buy to Hold. Estimates also cut because of higher borrowing costs. On the other hand, NiSource ( NI) and Energen ( EGN) were upgraded to Buy, based on valuation.