|   | **Exhibit                12.1** |
|--------|---------------------------------|

**Statement      of computation of Ratios**

|                                                                                                            |   | **Years                  ended May 31,** |    |   | **Five                  months ended** |   |    | **Years                  ended December 31,**    |   |
|-----------------------------------------------------------------------------------------------------------------|--------|------------------------------------------|---------|--------|----------------------------------------|--------|---------|-----------------------------------------------------------------|--------|
|                                                                                                            |   | **2007**                                 |    |   | **2006**                               |   |    | **May                  31, 2005**                               |   |   | **2004** |   |   | **2003** |   |   | **2002** |   |
|  Fixed                  Charges                                                                            |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |
|     Interest                  expense excluding beneficial                                  |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |
|           conversion                  feature                 |   | $                                        | 952     |   |                                   | $      | 2,177   |                                                            |   | $ | 1,024 |   |   | $ | 2,370 |   |   | $ | 2,346 |   |   | $ | 1,354 |   |
|      Portion                  of rental expense                                        |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|           deemed                  to represent interest       |   |                                     | 489     |   |                                   |   | 521     |                                                            |   |   | 328 |   |   |   | 338 |   |   |   | 637 |   |   |   | 1,666 |   |
|  Total                  fixed charges                                                                      |   | $                                        | 1,441   |   |                                   | $      | 2,698   |                                                            |   | $ | 1,352 |   |   | $ | 2,708 |   |   | $ | 2,983 |   |   | $ | 3,020 |   |
|                                                                                                            |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|  Earnings                  before fixed charges                                                            |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|       Earnings                  from continuing                                   |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|            operations                  before income tax |   | $                                        | (18,774 | )      |                                   | $      | (34,658 | )                                                               |   | $ | (12,388 | ) |   | $ | (6,315 | ) |   | $ | (60,125 | ) |   | $ | (77,772 | ) |
|        Fixed                  charges                                        |   |                                     | 1,441   |   |                                   |   | 2,698   |                                                            |   |   | 1,352 |   |   |   | 2,708 |   |   |   | 2,983 |   |   |   | 3,020 |   |
|  Total                  earnings before fixed charges                                                      |   | $                                        | (17,333 | )      |                                   | $      | (31,960 | )                                                               |   | $ | (11,036 | ) |   | $ | (3,607 | ) |   | $ | (57,142 | ) |   | $ | (74,752 | ) |
|                                                                                                            |   |                                     |    |   |                                   |   |    |                                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|  Ratios                  of earnings to fixed charges                                                      |   |                                     | (1      | )      |                                   |   | (1      | )                                                               |   |   | (1 | ) |   |   | (1 | ) |   |   | (1 | ) |   |   | (1 | ) |