UPDATE: Goldman Sachs Upgrades Alliance Resource Partners to Buy on Return Upside

Goldman Sachs upgraded Alliance Resource Partners

from Hold to Buy and maintains a $70.00 price target. Goldman Sachs commented, "[W]e up ARLP to Buy given total return upside as its shares have underperformed on dividend concerns and the ‘risk-on' environment." Alliance Resource Partners closed at $61.75 on Tuesday.