EXHIBIT 12

CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES

(In thousands, except for ratios)

Ratio of earnings to fixed charges represents the ratio of adjusted operating income (loss) from continuing operations over fixed charges.  Adjusted operating income (loss) is the total of net income (loss), income taxes, interest expense, and amortization of financing costs.  Fixed charges is interest expense plus one thrid of operating lease rent expense, capitalized interest, and amortization of financing costs.  The calculation of the ratio of earning to fixed charges is as follows:

	Successor							Predecessor
	Fiscal		Fiscal		Fiscal			Fiscal			Fiscal		Fiscal
	2007		2006		2005			2005			2004		2003
Income (loss) from continuing operations before income tax provision (benefit) and cumulative effect of accounting change	$	2,647	$	1,697	$	(4,927	)	$	(6,344	)	$	2,737	$	2,900
Add Fixed Charges:
Interest expense	23,686		20,679		18,464			5,822			16,209		13,482
Interest expense on operating leases	1,671		1,497		866			473			485		391
Amortization of financing costs	1,691		1,652		1,029			716			770		746
Total income as defined	$	29,695	$	25,525	$	15,432		$	667		$	20,201	$	17,519
Fixed Charges:
Interest expense	$	23,686	$	20,679	$	18,464		$	5,822		$	16,209	$	13,482
Interest expense on operating leases	1,671		1,497		866			473			485		391
Capitalized interest	84		63		—			—			230		—
Amortization of financing costs	1,691		1,652		1,029			716			770		746
Total fixed charges	$	27,132	$	23,891	$	20,359		$	7,011		$	17,694	$	14,619
Ratio of earnings to fixed charges	1.09		1.07		0.76			0.10			1.14		1.20
Additional income required to meet a 1.0 ratio:	n/a		n/a		$	4,927		$	6,344		n/a		n/a