Pre-Market Analyst Calls

• Allegheny Tech (NYSE: ATI) cut to Neutral from Outperform at Cowen & Co.
• Apartment Investment (NYSE: AIV) Cut to Neutral from Outperform at Credit Suisse.
• Dell Inc. (NASDAQ: DELL) Cut to Neutral from Buy at Goldman Sachs.
• Gap Inc (NYSE: GPS) Cut to Neutral from Outperform at Credit Suisse.
• Jackson Hewitt (NYSE: JTX) Raised to Buy from Neutral at Goldman Sachs.
• Kansas City Southern (NYSE: KSU) Cut to Neutral from Buy at UBS.
• NASDAQ OMX (NASDAQ: NDAQ) Started as Neutral at UBS.
• Prudential Financial (NYSE: PRU) Raised to Overweight from Underweight at Lehman.
• Sirius Satellite Radio (NASDAQ: SIRI) cut to Neutral from Outperform at Credit Suisse.
• Yamana Gold (NYSE: AUY) raised to Buy at UBS.

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