8:23 (Dow Jones) Goldman Sachs upgrades Jack in the Box (JACK) to buy from neutral. Firm contends JACK benefits more from stabilizing unemployment than some competitors, predicts margins will reach bottom soon and "less negative" same store sales begin "meaningfully" in the June quarter. Firm also says JACK could be an attractive buyout candidate. Hikes price target to $27 from $22.50. JACK up 6.7% premarket to $24.67 in light activity. (brendan.conway@ dowjones.com)