Wall Street futures point to flat open

LONDON (Reuters) - Futures for the Dow Jones industrial average, the S&P 500 and the Nasdaq 100 were little changed at 0757 GMT (3:57 a.m. EDT), pointing to a flat open on Wall Street on Friday.

Investors' focus will be on key company results, including from Bank of America , Citigroup , General Electric and Mattel .

Bank of America shares in Frankfurt advanced 2.3 percent, while General Electric shares in Frankfurt rose 2.5 percent.

Oil is no longer spewing into the Gulf of Mexico, at least temporarily, as BP Plc said it choked off the flow from its undersea well that ruptured in April and caused the worst offshore oil spill in U.S. history.

Stress tests on European banks should not reveal any "catastrophes" but the reviews should be tough, the chairman of euro zone finance ministers, Jean-Claude Juncker, was quoted as saying.

U.S. Labor Department releases at 1230 GMT (8:30 a.m. EDT) the June Consumer Price Index (CPI) and Real Earnings for June.

Apple Inc is likely to announce a fix for the iPhone 4's reception problems on Friday rather than recall the device, hoping to stem a growing chorus of complaints and avert any lasting damage to its carefully earned reputation for quality products.

U.S. Treasury Dept issues at 1300 GMT (9 a.m. EDT) net capital inflows and foreign treasury purchases for May. In April, net capital inflows were $83.0 billion and foreign net purchases of U.S. treasuries stood at $76.39 billion.

On Thursday, Google Inc missed Wall Street's quarterly profit estimates for the first time in two years after a spike in expenses offset a 24 percent revenue jump, but it vowed to keep investing in new businesses to drive long-term growth.

Thomson Reuters/University of Michigan Surveys of Consumers release July preliminary consumer sentiment index at 1355 GMT (9:55 a.m. EDT). Economists in a Reuters survey expect a reading of 74.5 compared with 76.0 in the final June report.

The U.S. Congress on Thursday approved the broadest overhaul of financial rules since the Great Depression and sent it to President Barack Obama to sign into law.

Economic Cycle Research Institute (ECRI) releases at 1430 GMT (10:30 a.m. EDT) its weekly index of economic activity for the week ended July 9. In the prior week the index read 121.5.

Agricultural Bank of China's <1288.HK> $19.3 billion IPO limped across the finish line on Friday after a hectic three-month sprint, its modest Hong Kong debut gains reflecting valuations concerns and tough markets.

Boston Scientific Corp's Chairman Pete Nicholas and board member John Abele are selling millions of shares from the medical device company they founded decades ago, prompted in part by banks, a Wall Street Journal report said.

Shares in AVI BioPharma Inc rose 22.1 percent in after hours trading on Thursday after the company said it was awarded a new contract with the U.S. Department of Defense chemical and biological defense program.

U.S. stocks ended little changed on Thursday, recouping losses late in the day, led by a sudden turnaround in Goldman Sachs and BP.

The Dow Jones industrial average <.DJI> dipped 7.41 points, or 0.07 percent, to end at 10,359.31. The Standard & Poor's 500 Index <.SPX> added 1.31 points, or 0.12 percent, to 1,096.48. The Nasdaq Composite Index <.IXIC> was off 0.76 of a point, or 0.03 percent, to 2,249.08.

Goldman Sachs Group shares advanced further in after-hours trading on Thursday after the company agreed to pay $550 million to regulators to settle civil fraud charges. Goldman shares rose 5.2 percent to $152.75. Goldman shares in Frankfurt surged nearly 10 percent.

European stocks moved higher in early trade on Friday, reversing some of the losses suffered in the previous session, with BP surging 5.6 percent after saying it had capped its leaking well in the Gulf of Mexico.

Japan's Nikkei average <.N225> fell nearly 3 percent on Friday for its worst one-day percentage loss in over a month as investors took profits before a long weekend, worried that the yen could rise further toward 15-year highs against the dollar.

(Reporting by Atul Prakash; editing by Simon Jessop)