Goldman Sachs analyst Christopher Prykull upgraded SeaWorld Entertainment to Buy from Neutral and raised his price target for the shares to $39 from $31. The stock closed yesterday down 11c to $29.20. The company's ongoing revenue optimization efforts are still being underappreciated by the market, Prykull tells investors in a research note. Further, SeaWorld's announced cost cuts will support its earnings near-term while a "budding capital allocation story" will further enhance shareholder value, adds the analyst. Meanwhile, according to Prykull, the shares trade at a discount to amusement park peers. He sees a favorable risk/reward for SeaWorld.