U.S. stocks fell for a second day after Wachovia Corp. reported an unexpected first-quarter loss and Goldman Sachs Group Inc. predicted more disappointing earnings will drive the market lower in coming weeks. The S&P’s 500 Index slipped 4.56 points, or 0.3 percent, to 1,328.27. The Dow lost 23.36, or 0.2 percent, to 12,302.06. The Nasdaq Composite Index fell 14.42, or 0.6 percent, to 2,275.82. On the New York Stock Exchange, 1,056 stocks declined and 798 advanced.