** Marks and Spencer among top fallers on Britain'sFTSE 100, down 2.8%, as JPMorgan downgrades rating onretailer to "neutral" vs "overweight" on growth concerns
** JPM expects another quarter of negative LFL performancefrom M&S in General Merchandise and is also concerned that LFLgrowth in the Food business is becoming harder to achieve
** Brokerage reduces TP to 550p from 600p and its FY16 PBTforecast by 6 pct
** Out of 29 analysts covering the stock, 10 each have arating of "hold" and "buy" on the stock, 5 recommend a "strongbuy" while 4 suggest a "sell"
** Stock down almost 13 pct since its May peak and up 5 pctYTD (RM: aastha.agnihotri.thomsonreuters.com@reuters.net)