Exhibit 12

NCO Group, Inc.

Ratio of Earnings to Fixed Charges

(in thousands, except for ratios)

		Successor						Predecessor					Successor						Predecessor
		For the Three Months Ended September 30,											For the Nine Months Ended September 30,
		2007						2006					2007						2006
Earnings:
Add:
(Loss) income before income taxes and minority interest		$	(4,132	)				$	19,976				$	(4,336	)				$	55,594
Fixed charges			27,452						11,452					79,789						31,521
Amortization of capitalized interest			3						3					8						8
			23,323						31,431					75,461						87,123
Subtract:
Distributions to minority holders			1,488						794					5,480						3,124
Earnings		$	21,835					$	30,637				$	69,981					$	83,999
Fixed Charges:
Interest expense		$	24,484					$	8,417				$	70,711					$	22,221
Amortization of deferred financing charges not included in interest expense			—						—					—						230
Portion of rentals deemed to be interest			2,968						3,035					9,078						9,070
		$	27,452					$	11,452				$	79,789					$	31,521
Ratio of earnings to fixed charges			0.8			x			2.7		x			0.9			x			2.7		x