NEW YORK ( TheStreet) -- CHANGE IN RATINGS Bank of America ( BAC) was downgraded at Guggenheim to neutral from buy. $17 price target. Larger banks are facing mortgage headwinds, Guggenheim said. Cott ( COT) was downgraded to hold at TheStreet Ratings. DryShips ( DRYS) was upgraded to hold at TheStreet Ratings. Esterline ( ESL) was downgraded at Bank of America/Merrill Lynch to underperform. $77 price target. Company is leveraged to a slowing of defense spending, BofA/Merrill said. Fluor ( FLR) was downgraded at DA Davidson to neutral from buy. Valuation call, based on a $75 price target, DA Davidson said. GS) was downgraded at Guggenheim to neutral from buy. $183 price target. Capital markets income could be hurt by another decline in interest rates, Guggenheim said. Home Bancshares ( HOMB) was downgraded at Wunderlich to hold from buy. Valuation call, based on a $30 price target, Wunderlich said. Liberty purchase should add to earnings, but adds risk to the thesis, Wunderlich also said. International Game Technology ( IGT) was downgraded at Deutsche Bank to hold from buy. Valuation call, based on a $22 price target, Deutsche Bank said. MRO) was downgraded at Stifel Nicolaus to hold from buy. Company lacks near-term catalysts to drive the stock higher, Stifel Nicolaus said. Nike ( NKE) was downgraded at Stifel Nicolaus to hold from buy. Company is facing higher costs and earnings could fall modestly year over year, Stifel Nicolaus said. Nike was upgraded at Sterne Agee to buy. $85 price target. Estimates also boosted, as the company is seeing higher futures order growth, Sterne Agee said. Northeast Utilities ( NU) was upgraded at Argus Research to buy from hold. $49 price target. Company can continue to cut costs and faces a more constructive regulatory environment, Argus Research said. Regions Financial ( RF) was upgraded at Guggenheim to buy from neutral. $11 price target. Expect asset quality costs to remain extremely low, Guggenheim said. URS ( URS) was downgraded at Keybanc to hold from buy. Valuation call, as the stock is up 60% over the past year, Keybanc said.