Notable Analyst Rating Changes 12/03: (DELL) (ITUB) (IGT) Upgraded; (RIMM) (QLGC) (BSBR) Downgraded

UPGRADES
Goldman Sachs lifts Dell (Nasdaq: DELL) from Sell to Buy, boosting its price target from $9 to $13. Click Here for more color.

Credit Suisse upgrades Itau Unibanco (NYSE: ITUB) from Underperform to Neutral.

Deutsche Bank raises International Game Tech (NYSE: IGT) from Hold to Buy, moving its price target from $16 up to $19. Click Here for more color.

BNP Paribas boosts Canon (NYSE: CAJ) from Hold to Buy with a ¥3,400 price target.

For daily real-time Upgrades go to http://www.streetinsider.com/Upgrades

DOWNGRADES
Canaccord Genuity downgrades Research In Motion Ltd. (Nasdaq: RIMM) from Hold to Sell with a price target of $10. Click Here for more color.

Goldman Sachs cuts QLogic (Nasdaq: QLGC) from Neutral to Sell, moving its price target from $11 down to $8. Click Here for more color.

Credit Suisse lowers Banco Santander (Brasil) S.A. (NYSE: BSBR) from Neutral to Underperform.

CRT Capital trims Health Management (NYSE: HMA) from Fairly Valued to Sell with a price target of $6.50.

For daily real-time Downgrades go to http://www.streetinsider.com/downgrades

NEW COVERAGE
ABG Sundal Collier slaps a Sell rating on Apple (Nasdaq: AAPL) and low price target of $400.

Stellus Capital (NYSE: SCM) started by a handul of firms today:

• Oppenheimer with an Outperform and $16 price target;
  
  
• Raymond James at Outperform and $16 target; and
  
  
• Baird also at Outperform and price target of $16.

Brinson Patrick begins MannKind (Nasdaq: MNKD) with a Market Outperform and $6 price target. Click Here for more color.

Evercore Partners assumes AT&T (NYSE: T) at Equal Weight and $37 target.

BGC Partners initiates Mosaic (NYSE: MOS) at Hold.

For daily real-time New Coverage go to http://www.streetinsider.com/New+Coverage

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