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Talk about coming on a little late. Several analysts have downgraded

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this morning after the company said yesterday that fourth-quarter revenue would fall short of expectations and announced the resignation of CEO Rob Wrubel.

Robertson Stephens


Morgan Stanley Dean Witter

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Goldman Sachs

all cut ratings on the company.

However, the biggest head-scratcher has to be Goldman Sachs, which removed the stock from its recommended list this morning. The stock was already trading below $5 in preopen trading, off a cool 96% from its 52-week high.

The company said yesterday it expects a fourth-quarter loss of 50 cents a share, wider than the 33-cent loss originally estimated by the eight-analyst

First Call/Thomson Financial