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Stocks Open Little Changed  NEW YORK (Reuters) - U.S. stocks opened flat on Friday as  Wall Street pulled back after a big rally in the previous  session, with shares of computer maker Dell Inc. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=DELL.O target=/stocks/quickinfo/fullquote"&gt;DELL.O&lt;/A&gt;  higher after reporting strong earnings late on Thursday. 