NEW YORK (Reuters) - Merrill Lynch & Co (MER.N: Quote, Profile, Research, Stock Buzz) shares fell 7.6 percent to $21.24 before the bell on Friday after a Goldman Sachs analyst cut the stock to "sell" and warned Merrill will likely incur more write-downs.
Merrill shares closed on Thursday at $26.21.
(Reporting by Steven C. Johnson; Editing by Walker Simon)
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