UPDATE: Goldman Sachs Reiterates Sell, Raises PT to $123 on Boston Beer Company on Guidance Raise

Goldman Sachs reiterated its Sell rating on Boston Beer Company (NYSE: SAM ) but raised its price target from $104 to $123. Goldman Sachs noted, "SAM issued a press release after the close, raising its 2012 EPS guidance to $4.30-$4.60 from $3.80-$4.20 (GS at $4.20 and consensus at $4.18),