RF) is a commercial, retail and mortgage bank. Its second-quarter loss widened to $277 million, or 28 cents a share, as revenue dropped 16% to $1.9 billion. The gross margin climbed from 4% to 11%. Regions has $7.4 billion of cash and $18 billion of debt. Its stock trades at a book value multiple of 0.5, a sales multiple of 1.2 and a cash flow multiple of 3 -- 60%, 35% and 68% discounts to industry averages. Of analysts following Regions, two advise purchasing its shares, 17 recommend holding and four suggest selling. Bullish Scenario: Credit Suisse ( CS) offers a price target of $10, implying an advance of 35%.