Matrix Lighthouse Rating Changes 12/04

Upgrades:
American Railcar Industries (Nasdaq: ARII) from Hold to Strong Buy, citing new financials 10Q
Bruker (Nasdaq: BRKR) from Hold to Buy, citing new financials 10Q
MSC Software (Nasdaq: MSCS) from Sell to Hold, citing new financials 10Q
ScanSource (Nasdaq: SCSC) from Hold to Buy, citing a declining stock price;
Ship Finance Int'l (NYSE: SFL) from Strong Sell to Hold, citing new financials 10Q

Downgrades:
Consolidated Tomoko Land (NYSE: CTO) from Sell to Strong Sell, citing new financials 10Q
First Marblehead (NYSE: FMD) from Sell to Strong Sell, citing new financials 10Q
Glatfelter (NYSE: GLT) from Strong Buy to Buy, citing new financials 10Q
Johnson Controls (NYSE: JCI) from Strong Buy to Buy, citing new financials 10Q
Nacco Industries (NYSE: NC) from Hold to Sell, citing a rising relative value;

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