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 September 30,							For the Nine Months Ended September 30,
	2007				2006			2007				2006
Earnings:
Add:
(Loss) income before income taxes and minority interest	$	(4,132	)		$	19,976		$	(4,336	)		$	55,594
Fixed charges		27,452				11,452			79,789				31,521
Amortization of capitalized interest		3				3			8				8
		23,323				31,431			75,461				87,123
Subtract:
Distributions to minority holders		1,488				794			5,480				3,124
Earnings	$	21,835			$	30,637		$	69,981			$	83,999
Fixed Charges:
Interest expense	$	24,484			$	8,417		$	70,711			$	22,221
Amortization of deferred financing charges not included in interest expense		—				—			—				230
Portion of rentals deemed to be interest		2,968				3,035			9,078				9,070
	$	27,452			$	11,452		$	79,789			$	31,521
Ratio of earnings to fixed charges		0.8		x		2.7	x		0.9		x		2.7	x