Exhibit 12.2

WESTLAKE CHEMICAL CORPORATION

STATEMENT SETTING FORTH DETAIL FOR COMPUTATION OF

RATIO OF EARNINGS TO FIXED CHARGES

(millions of dollars)

	2000	2001		2002		2003		2004		Nine Months Ended 9/30/2004		Nine Months Ended 9/30/2005
Fixed Charges
Interest Expense	37.3	35.5		35.0		38.6		39.4		32.3		17.9
Capitalized Interest		1.6		0.4				0.1		—		0.8
Amortization of Debt Costs	2.0	1.5		3.1		2.6				—		—
Portion of Rentals	6.3	6.6		6.1		5.8		6.9		4.9		6.6
Total Fixed Charges	45.6	45.2		44.6		47.0		46.4		37.2		25.3
Earnings Before Fixed Charges
Pretax Income	90.7	(117.3	)	(14.2	)	23.5		190.7		115.3		236.3
Fixed Charges	45.6	45.2		44.6		47.0		46.4		37.2		25.3
Equity Investment (income) loss		(1.2	)	(0.8	)	(1.5	)	(1.4	)	(1.1	)	0.3
Equity Investment Distribution				0.7		—		0.4		0.4		—
Capitalized Interest		(1.6	)	(0.4	)			(0.1	)	—		(0.8	)
Amortization of Capitalized Interest	1.6	1.7		1.7		1.7		1.7		1.3		1.3
Earnings Before Fixed Charges	137.9	(73.2	)	31.6		70.7		237.7		153.1		262.4
Ratio of Earnings to Fixed Charges	3.0	—		—		1.5		5.1		4.1		10.4