** Shares of Open Lending LPRO.O slide 10.6% to $3.19

** Jefferies downgrades lending platform to "hold" from "buy"; cuts PT to $3.70 from $8, which is still a 3.6% upside to stock's last close

** Brokerage cites ongoing uncertainties and challenging conditions behind the downgrade

** Earlier this week, LPRO delayed its Q4 results as it needs additional time to finalize financial statements

** Jefferies says potential accounting issues hinder visibility and may reduce profitability

** Higher interest rates and tariffs could also result in lower loan production - brokerage

** Five of nine brokerages rate the stock "buy" or higher and four "hold", with a median PT of $7, according to data compiled by LSEG

** Stock down 47% YTD

(Reporting by Arasu Kannagi Basil in Bengaluru)

((ArasuKannagi.Basil@thomsonreuters.com;))