BUZZ-Imperial Brands: boosted by Goldman Sachs upgrade
** Imperial Brands (Other OTC: IMBBY - news) , formerly Imperial Tobacco, gains as much as 2.7 pct
** Goldman Sachs (NYSE: GS-PB - news) upgrades to "Buy" from "Neutral" following recent underperformance in the stock; PT of 3950p unchanged
** IMB down 8% from its March high of 3898p
** GS believes concerns around recent US Nielsen data highlighting a notable loss in market share by Imperial, and over plain packaging, which comes into force in the UK from May 20, are overdone
** Upcoming catalysts include H1 results on May 4 and co's Investor Day on June 8, GS says adding that an update on strategy at the Investor Day could drive improved sentiment
** Tobacco company in Feb reported a smaller-than-expected drop in 2015 revenue (RM (LSE: RM.L - news) : aastha.agnihotri.thomsonreuters.com@reuters.net)