Top Analyst Upgrades and Downgrades (AMGN, AMT, AMAT, COH, DELL, FLEX, GILD, HPQ, KCG, LEAP, NTAP, SANM, SPLK, VE, VRTX, VVUS, WMT)

Source: Jon Ogg
These are some of the top analyst upgrades, downgrades and initiations seen from Wall St. research calls this Tuesday morning.

Amgen Inc. (NASDAQ: AMGN) raised to Buy at Lazard.

American Tower Corp. (NYSE: AMT) cut to Neutral at Credit Suisse.

Applied Materials Inc. (NASDAQ: AMAT) raised to Buy at Goldman Sachs.

Coach Inc. (NYSE: COH) raised to Buy at Canaccord Genuity.

Dell Inc. (NASDAQ: DELL) started as Neutral at UBS.

Flextronics International Ltd. (NASDAQ: FLEX) raised to Buy at Goldman Sachs.

Gilead Sciences Inc. (NASDAQ: GILD) cut to Neutral at Lazard.

Hewlett-Packard Co. (NYSE: HPQ) started as Sell at UBS, but this was also one of the six cheapest DJIA components this morning, if you trust analysts.

Knight Capital Group Inc. (NYSE: KCG) cut to Underperform at KBW.

Leap Wireless International Inc. (NASDAQ: LEAP) cut to Underperform at Baird.

NetApp, Inc. (NASDAQ: NTAP) started as Buy at UBS.

Sanmina-SCI Corp. (NASDAQ: SANM) cut to Sell at Goldman Sachs.

Splunk Inc. (NASDAQ: SPLK) started as Outperform at Credit Suisse.

Veolia Environnement SA (NYSE: VE) cut to Equal Weight at Morgan Stanley.

Vertex Pharmaceuticals Inc. (NASDAQ: VRTX) started as Buy at Lazard.

VIVUS Inc. (NASDAQ: VVUS) raised to Buy at Lazard.

Wal-Mart Stores Inc. (NYSE: WMT) started as Overweight at Stephens.

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