Exhibit 12

NCO Group, Inc.

Ratio of Earnings to Fixed Charges

(in thousands, except for ratios)

	Successor			Predecessor			Successor			Predecessor
	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2007			2006			2007			2006
Earnings:
Add:
(Loss) income before income taxes and minority interest	$	(1	)	$	17,720		$	(204	)	$	35,618
Fixed charges		26,099			9,775			53,479			20,069
Amortization of capitalized interest		3			3			5			5
		26,101			27,498			53,280			55,692
Subtract:
Distributions to minority holders		3,245			383			3,992			2,283
Earnings	$	22,856		$	27,115		$	49,288		$	53,409
Fixed Charges:
Interest expense	$	23,084		$	6,793		$	47,369		$	13,804
Amortization of deferred financing charges not included in interest expense		—			33			—			230
Portion of rentals deemed to be interest		3,015			2,949			6,110			6,035
	$	26,099		$	9,775		$	53,479		$	20,069
Ratio of earnings to fixed charges		0.9	x		2.8	x		0.9	x		2.7	x