Exhibit 12

NCO Group, Inc.

Ratio of Earnings to Fixed Charges

(in thousands, except for ratios)

	For the Years Ended
	December 31,
	2009(1)(2)			2008(1)(3)			2007(1)
Earnings:
Add:
Loss before income taxes and noncontrolling interest	$	(89,308	)	$	(427,303	)	$	(45,091	)
Fixed charges	121,673			117,602			107,534
Amortization of capitalized interest	12			11			11
	32,377			(309,689		)	62,454
Subtract:
Interest capitalized	—			25			—
Distributions to noncontrolling interest holders	7,855			12,242			6,934
	7,855			12,267			6,934
Earnings	$	24,522		$	(321,957	)	$	55,520
Fixed Charges:
Interest expense	$	99,212		$	94,831		$	95,294
Interest capitalized	—			25			—
Portion of rentals deemed to be interest	22,461			22,746			12,240
	$	121,673		$	117,602		$	107,534
Ratio of earnings to fixed charges	0.2			(2.7		)x	0.5		x

(1)	For the years ended December 31, 2009, 2008 and 2007, the Company’s ratio of earnings to fixed charges indicated a less than one-to-one coverage. The deficiency was a result of earnings that were $97.2 million, $439.6 million and $52.0 million, respectively, less than fixed charges.
(2)	Loss before income taxes and minority interest includes intangible asset impairment charges of $30.0 million and restructuring charges of $10.9 million.
(3)	Loss before income taxes and minority interest includes intangible asset impairment charges of $289.5 million and restructuring charges of $11.6 million.