Friday's Upgrades and Downgrades

UPGRADES

Fresenius Medical FMS Bernstein Mkt Perform » Outperform
EchoStar DISH Oppenheimer Neutral » Buy
SAVVIS Comm SVVS Lehman Brothers Equal-weight » Overweight
Oriental Fincl Grp OFG Keefe Bruyette Mkt Perform » Outperform
Rightnow Tech RNOW RBC Capital Mkts Underperform » Sector Perform
SiRF Technology SIRF Credit Suisse Neutral » Outperform
KKR Financial KFN Bear Stearns Peer Perform » Outperform
Wal-Mart WMT Rochdale Securities Hold » Buy
Westell Tech WSTL Robert W. Baird Neutral » Outperform
Kindred Healthcare KND Wachovia Underperform » Mkt Perform
Prudential Plc PUK Bear Stearns Peer Perform » Outperform
Magna MGA CIBC Wrld Mkts Sector Perform » Sector Outperform

DOWNGRADES

Signature Bank SBNY Sterne Agee Buy » Hold
PetroChina PTR Bear Stearns Outperform » Peer Perform
Healthways HWAY Credit Suisse Outperform » Neutral
Statoil ASA STO Credit Suisse Outperform » Neutral
Alesco AFN Bear Stearns Outperform » Peer Perform
Fluor FLR Morgan Joseph Buy » Hold
Starbucks SBUX Banc of America Sec Neutral » Sell
ResMed RMD UBS Buy » Neutral
Gamestop GME UBS Buy » Neutral