Exhibit 12

NCO Group, Inc.

Ratio of Earnings to Fixed Charges

(in thousands, except for ratios)

	Successor									Predecessor
							Period from
							July 13, 2006			Period from
							(date of inception)			January 1
	For the Years Ended						through			through
	December 31,						December 31,			November 15,
	2008(1)(2)			2007(1)			2006(1)(3)			2006
Earnings:
Add:
(Loss) income before income taxes and minority interest	$	(427,303	)	$	(45,091	)	$	(79,470	)	$	39,666
Fixed charges	117,602			107,534			16,563			37,465
Amortization of capitalized interest	11			11			1			10
	(309,689)			62,454			(62,906		)	77,141
Subtract:
Interest capitalized	25			—			—			—
Distributions to minority holders	12,242			6,934			579			3,574
	12,267			6,934			579			3,574
Earnings	$	(321,957	)	$	55,520		$	(63,485	)	$	73,567
Fixed Charges:
Interest expense	$	94,831		$	95,294		$	14,978		$	26,643
Interest capitalized	25			—			—			—
Amortization of deferred financing charges not included in interest expense	—			—			—			230
Portion of rentals deemed to be interest	22,746			12,240			1,585			10,592
	$	117,602		$	107,534		$	16,563		$	37,465
Ratio of earnings to fixed charges	(2.7		)x	0.5		x	(3.8		)x	2.0		x

(1)For the years ended December 31, 2008 and 2007 and for the period from July 13, 2006 through December 31, 2006, 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 $439.6 million, $52.0 million and $80.0 million, respectively, less than fixed charges.

(2)Loss before income taxes and minority interest includes intangible asset impairment charges of $289.5 million and restructuring charges of $11.6 million.

(3)Loss before income taxes and minority interest includes intangible asset impairment charges of $89.9 million.