Goldman Sachs (GS) has identified three banks it says are Buys ahead of quarterly earnings next week and a fourth it's above consensus on, according to a recent note sent to clients. Goldman says Citigroup (C) is a BUY, and has a $65 price target on the stock. Goldman said, 'With $500 million of repositioning savings left we see upside to consensus expense estimates. A second straight 'clean' quarter should help quell investor worries around stability of earnings.' TheStreet Ratings concurs, saying the stock should give investors a better performance opportunity than most stocks it covers. Goldman also rates Regions Financial (RF) a BUY, with a $12 price target. TheStreet Ratings team agrees, noting that the stock is now selling for less than its peers in relation to its current earnings. Bank of America (BAC) is also on Goldman's buy list, with a $20 price target. Goldman noted that, 'Lower markets revenue appears baked into estimates.' TheStreet Ratings also rates Bank of America a BUY -- it believes the company is poised for earnings per share growth in the coming year.