Exhibit 99.7

OWENS CORNING AND SUBSIDIARIES

RATIO OF EARNINGS TO FIXED CHARGES

The following table sets forth our ratio of earnings to fixed charges for the periods indicated (in millions).

	Successor									Predecessor
	For the Twelve Months Ended December 31, 2008			For the Twelve Months Ended December 31, 2007			For the Two Months Ended December 31, 2006			For the Ten Months Ended December 31, 2006		For the Twelve Months Ended December 31, 2005			For the Twelve Months Ended December 31 2004
Earnings:
Earnings (loss) from continuing operations before taxes	$	118		$	22		$	(105	)	$	9,021	$	(4,513	)	$	402
Fixed charges (see below)		163			177			39			277		775			35
Amortization of capitalized interest		2			1			—			5		7			8
Capitalized interest		(9	)		(11	)		(2	)		—		—			2
Noncontrolling interest in pre-tax income of subsidiaries that have not incurred fixed charges		—			—			—			—		—			—
Earnings, as adjusted	$	274		$	189		$	(68	)	$	9,303	$	(3,731	)	$	447
Fixed Charges:
Portion of rents representative of interest expense (33%)	$	31		$	32		$	5		$	22	$	27		$	27
Interest on indebtedness, including amortization of deferred loan costs		123			134			32			255		748			10
Capitalized interest		9			11			2			—		—			(2	)
Total fixed charges	$	163		$	177		$	39		$	277	$	775		$	35
Ratio of earnings to fixed charges		1.7			1.1			N/A			33.6		N/A			12.8

Due to the losses incurred for adjustments due to bankruptcy proceedings, we would have had to generate additional earnings of $107 million in the two months ended December 31, 2006 and $4.506 billion in the twelve months ended December 31, 2005 in order to achieve a coverage ratio of 1:1.