NEW YORK (MarketWatch) -- Analysts at Goldman Sachs got more optimistic about large U.S. banks Monday, raising their coverage view on the sector to attractive from neutral. Among specific names, they upgraded Wells Fargo & Co. to neutral. They added Capital One Financial Corp to their conviction buy list, which also includes J.P. Morgan Chase & Co. and Bank of America Corp. . "The market has failed to recognize the dramatic improvement in earnings power at the large banks versus the regionals," they wrote, adding that, "We believe this difference in earnings power has not been fully reflected in share prices." http://www.marketwatch.com/story/goldman-sachs-ups-large-us-banks-to-attractive-2009-10-05 Good morning !