Exhibit 12

STATEMENT REGARDING COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

Ratio of Earnings to Fixed Charges

American Tower Corporation

The following table reflects the computation of the ratio of earnings to fixed charges for the periods presented (in thousands):

	Year Ended December 31,
	2001(1)			2002(1)			2003(1)			2004(1)			2005(1)
	(as restated)			(as restated)			(as restated)			(as restated)			(as restated)
Computation of Earnings:
Loss from continuing operations before income taxes, minority interest and loss on equity method investments	$	(534,917	)	$	(413,580	)	$	(327,969	)	$	(325,112	)	$	(135,554	)
Add:
Interest expense(2)		267,929			255,839			281,279			263,734			223,911
Operating leases		27,194			32,893			34,187			35,622			50,601
Amortization of interest capitalized		1,587			2,292			2,487			2,532			2,563
Earnings as adjusted		(238,207	)		(122,556	)		(10,016	)		(23,224	)		141,521
Computation of fixed charges:
Interest expense		267,929			255,839			281,279			263,734			223,911
Interest capitalized		15,321			5,835			672			226			473
Operating leases		27,194			32,893			34,187			35,622			50,601
Fixed charges		310,444			294,567			316,138			299,582			274,985
Deficiency in earnings required to cover fixed charges	$	(548,651	)	$	(417,123	)	$	(326,154	)	$	(322,806	)	$	(133,464	)
Ratio of earnings to fixed charges(3)														.51	x

(1) Reflects the restatement of our consolidated financial statements, as set forth in our Annual Report on Form 10-K/A for the year ended December 31, 2005.

(2) Interest expense includes amortization of deferred financing costs. Interest expense also includes an amount related to our capital lease with TV Azteca.

(3) For the purpose of this calculation, “earnings” consists of loss from continuing operations before income taxes, minority interest, loss on equity method investments, fixed charges (excluding interest capitalized), and amortization of interest capitalized. “Fixed charges” consist of interest expensed and capitalized, amortization of debt discount and related issuance costs and the component of rental expense associated with operating leases believed by management to be representative of the interest factor thereon.