* United Technologies (NYSE:UTX) said it continues to see 2009 earnings of $4.00 to $4.50 per share on revenues of about $55 billion
* Boeing (NYSE:BA) expects industry growth to return by the middle of next year, with recovery expected in both air freight and air traffic, although both the degree of recovery and its appearance remain in question. The firm also expects a return to more normal credit conditions in the second half of 2010
* Wal-Mart (NYSE:WMT) downgraded by Goldman Sachs (NYSE:GS) to “neutral” from “buy”.Goldman cited a lack of perceived near-term catalysts and the firm’s preference for less defensive retailers for the downgrade and cut its price target on the retailer to $56 from $58
* Goldman Sachs (NYSE:GS) analysts resumed coverage on Target (NYSE:TGT) with a “buy” rating
* Citigroup (NYSE:C) reiterated its “buy” recommendation of Microsoft (NASDAQ:MSFT) shares, and the raised the price target from $23 to $28
* Lincoln Financial (NYSE:LNC) reported plans to sell up to $2 billion in various issues