Exhibit 12

ROCK-TENN COMPANY

STATEMENT REGARDING COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Amounts in millions, except ratios)

	Fiscal Year Ended September 30,															Three Months Ended December  31,
	2008			2009			2010			2011			2012			2011			2012
Fixed Charges:
Interest expense	$	82.9		$	89.8		$	69.4		$	81.2		$	108.9		$	29.9		$	26.6
Amortization of debt issuance costs		3.8			6.9			6.1			7.7			10.8			2.8			2.5
Interest capitalized during period		0.8			0.5			1.3			2.8			3.4			0.7			0.6
Portion of rent expense representative of interest		7.8			8.3			6.6			16.5			32.8			8.6			7.1
FIXED CHARGES	$	95.3		$	105.5		$	83.4		$	108.2		$	155.9		$	42.0		$	36.8
Earnings:
Pretax income from continuing operations attributable to Rock-Tenn Company shareholders	$	126.1		$	313.9		$	290.3		$	210.6		$	386.0		$	124.3		$	140.8
Share of distributed income of unconsolidated entities net of equity pick-up		(0.3	)		1.1			(0.6	)		(1.1	)		(1.5	)		(0.4	)		(0.5	)
Fixed charges		95.3			105.5			83.4			108.2			155.9			42.0			36.8
Interest capitalized during period		(0.8	)		(0.5	)		(1.3	)		(2.8	)		(3.4	)		(0.7	)		(0.6	)
Amortization of interest capitalized		0.6			0.6			0.7			1.1			1.2			0.3			0.4
Earnings	$	220.9		$	420.6		$	372.5		$	316.0		$	538.2		$	165.5		$	176.9
Ratio of Earnings to Fixed Charges		2.32			3.99			4.47			2.92			3.45			3.94			4.81