Exhibit 12.1

Gentiva Health Services, Inc.

Statement regarding Computation of

Ratio of Earnings to Fixed Charges

(in thousands, except ratio data)

	Fiscal Year Ended											For the Six Months Ended
	December 29, 2002			December 28, 2003		January 2, 2005		January 1, 2006		December 31, 2006		July 2, 2006		July 1, 2007
Earnings (1)
Income (loss) before income taxes from continuing operations	$	(35,106	)	$	23,298	$	40,181	$	31,842	$	32,642	$	17,190	$	27,467
Fixed charges		8,259			6,366		6,571		6,901		33,470		14,035		18,683
Total earnings	$	(26,847	)	$	29,664	$	46,752	$	38,743	$	66,112	$	31,225	$	46,150
Fixed Charges (1)
Interest expense	$	1,556		$	1,065	$	1,055	$	1,068	$	24,685	$	9,974	$	14,085
Amortization of debt issuance costs		772			373		381		387		1,028		400		508
Interest portion of rent expense (2)		5,931			4,928		5,135		5,446		7,757		3,661		4,090
Total Fixed Charges	$	8,259		$	6,366	$	6,571	$	6,901	$	33,470	$	14,035	$	18,683
Ratio of Earnings to Fixed Charges (3)		—			4.7		7.1		5.6		2.0		2.2		2.5

(1) “Earnings” is the sum of (a) income (loss) before income taxes from continuing operations and (b) fixed charges. “Fixed charges” is the sum of (a) interest expense, (b) amortization of debt issuance costs, and (c) the interest portion of rent expense.

(2) The interest portion of rent expense is estimated to be equal to one-third of the Company's rent expense, exclusive of charges for taxes, insurance and maintenance, for each period presented.

(3) Due to the Company's reported loss before income taxes from continuing operations in the fiscal year ended December 29, 2002, the ratio of earnings to fixed charges was less than 1:1 and earnings were insufficient to cover fixed charges by $35.1 million.