Exhibit 3.1.27

ARTICLES OF ORGANIZATION

(PURSUANT TO NRS 86)

1. |  | Name of Limited Liability Company |  | NCOP VIII, LLC
2. |  | Resident Agent Name and Street Address: |  | Nevada Incorporators and Registration Service, LLC. 3763 Howard Hughes Parkway, Suite 170 Las Vegas, NEVADA 89109
3. |  | Dissolution Date: |  | Latest date upon which the company is to dissolve (if existence is not perpetual): Perpetual
4. |  | Management: |  | Company shall be managed by: Managers
5. |  | Names, Addresses of Managers or Members: |  | NCOP Nevada Holdings, Inc. 3763 Howard Hughes Parkway, Suite 170 Las Vegas, Nevada 89109
6. |  | Names, Addresses and |  | Richard J. Palmer |  | Signature: |  | /s/ Richard J. Palmer |  |
|  | Signatures of Organizers: |  | 3763 Howard Hughes, Suite 170 Las Vegas, Nevada 89109 |  |  |  |  |  |
7. |  | Certificate of Acceptance of Appointment of |  | I, hereby accept appointment as Resident Agent for the above named limited liability company |  |
|  | Resident Agent: |  | /s/ Candace R. Corra |  |  |  | 1-10-06 |  |
|  |  |  | Signature of Resident Agent |  |  |  | Date |  |