Goldman Sachs analyst Lindsay Drucker Mann downgraded Tiffany & Co. to Neutral and cut her price target for the shares to $94 from $106. The stock closed yesterday down 8c to $89.85. The company's high-end categories, including engagement, wedding and solitaire jewelry, decelerated in the last two quarters, Drucker Mann tells investors in a research note. Weakness in the high price point product categories could delay the timeline for a broader sales recovery at Tiffany, the analyst contends. She sees the valuation being "capped" without further sales improvement.