Bank of New York Mellon ( BK) upgraded at Bank of America to Buy from Neutral as their enlarged capital base is better able to manage loss content. Target price raised to $36 from $32. Cut 2009 EPS to $2.10 from $2.20 as dilution from capital increase, 2010 EPS lifted to $2.75 from $2.45. Burger King ( BKC) downgraded at Bank of America to Neutral from Buy on fear that 4Q EPS will be disappointing due to negative same store sales. Target price lowered to $19 from $22. Lowered 2009 EPS to $1.34 from $1.36. Canadian Natural Resources ( CNQ) target raised at Barclays to $60 from $54 as the company announced a successful start in early '09. Equal-weight rating. Cognizant ( CTSH) initiated at Deutsche Bank. Initiated with a Buy rating and $32 price target. Introduces 2009 EPS estimates of $1.70. Expeditors International ( EXPD) downgraded at Credit Suisse to Neutral from Outperform. The co. stated that its 2Q09 EPS is likely to come in below the street's consensus and future profit warnings are expected with the latest freight forecasts. Maintained target price of $31. Gap ( GPS) rated new Hold at Keybanc. New management still in the early stages of changing merchandising and the store outlook. L-3 Communications ( LLL) upgraded at JP Morgan. Rating raised to Overweight from Neutral. Price target raised to $80 from $74. Maintains 2009 EPS estimates at $7.30. Masco ( MAS) downgraded at JPMorgan. Rating lowered to Underweight from Overweight. Price target lowered to $6.50 from $7.50. Maintains 2009 EPS estimates of -$0.35.