April 19 (Reuters) - The Dow and the S&P 500 opened flat

on Friday as initial jitters about an escalation in the Middle

East conflict subsided, while Netflix dropped after forecasting

current-quarter revenue below estimates, weighing on the Nasdaq.

The Dow Jones Industrial Average rose 26.60 points,

or 0.07%, at the open to 37,801.98.

The S&P 500 opened lower by 5.68 points, or 0.11%, at

5,005.44, while the Nasdaq Composite dropped 54.40

points, or 0.35%, to 15,547.10 at the opening bell.