3. Coach ( COH), is a leading American marketer of fine accessories and gifts for women and men operating in two segments: direct-to-consumer and indirect. The product offerings include women's and men's bags, accessories, business cases, footwear, wearables, jewelry, sun wear, travel bags, watches and fragrance. Of the 28 analysts covering the stock, 71% recommend a buy and 29% rate a hold. The stock's average 12-month price target is $71.63, about 15.3% higher than the current price, according to a Bloomberg consensus. The company reported total sales of $1.05 billion for its first quarter of fiscal 2012 ended Oct. 1, up 15% from $912 million in the same period last year. Net income totaled $215 million, growing 14% from $189 million in the same quarter of the prior year. The company also repurchased and retired nearly 1.1 million shares of its common stock at an average $55.30, spending a total $59 million. In North America, Coach opened nine new factory stores taking the total number of factory stores to 152 at the end of the quarter. Also, Coach China and Coach Japan opened five and two net new locations respectively bringing the total to 71 and 171. Coach declared a quarterly cash dividend of 22.5 cents per common share payable Jan. 3, 2012 to share holders of record Dec. 5, 2011. The U.S. Securities and Exchange Commission (SEC) has approved Coach's secondary listing on the Hong Kong exchange. The company has reached a loan deal for approximately $200 million and the credit will be used to finance the construction of its headquarter tower on West 30th Street and Tenth Avenue, sources with knowledge of the matter say. The loan is slated to close early next year.