Goldman Sachs Group Inc (NYSE:GS) downgraded Lowe's Companies, Inc. (NYSE:LOW) from buy to neutral and decreased its price target to $51 a share. Goldman cited the increasingly decreasing housing recovery as a reason for downgrading the home improvement retailer. The investment giant is under the assumption that the housing tailwinds we saw in 2013 will not materialize in 2014. If growth in the housing recovery fades, sale figures for home improvement retailers will also suffer. The impact of the decreasing tailwinds from the housing recovery will be more prevalent in Lowe’s second and third quarter earnings release of this year.