There is an eye on financials as analyst Meredith Whitney downgrades Goldman Sachs (NYSE:GS) this morning. Shares of Goldman are trading around $185.30 in mid morning activity, down about 2% after the downgrade. Whitney cut the rating from Buy to Neutral, citing the stocks tremendous rally since the beginning of the year. Shares have doubled since March, and she urged investors to take some profits. With regard to Goldman's position, she is "fundamentally constructive on Goldman Sachs over the long term, we prefer to invoke a ‘why be greedy’ rationale and lock in profits at these levels."