**EXHIBIT      7.1**

**FIXED      CHARGE COVERAGE RATIO**

|                                                                                             |   | **Year                ended April 30**     |   |
|--------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------|--------|
|                                                                                             |   | **2007**                                                            |   |   | **2006                *(i)*** |   |   | **2005                *(i)*** |   |   | **2004** |   |   | **2003** |   |
| Earnings                *(ii)*                                                                   |   | $                                                                   | 59.7   |   |   | $ | 94.7 |   |   | $ | 69.1 |   |   | $ | 38.6 |   |   | $ | 62.0 |   |
| Fixed                charges                                                                     |   |                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     Interest                expense                                          |   |                                                                | 66.5   |   |   |   | 59.2 |   |   |   | 36.2 |   |   |   | 23.5 |   |   |   | 34.9 |   |
|     Portion                of rent expense representative of interest factor |   |                                                                | 65.3   |   |   |   | 42.6 |   |   |   | 37.6 |   |   |   | 31.9 |   |   |   | 34.5 |   |
| Earnings                as adjusted                                                              |   | $                                                                   | 191.5  |   |   | $ | 196.5 |   |   | $ | 142.9 |   |   | $ | 94.0 |   |   | $ | 131.4 |   |
| Fixed                charges                                                                     |   |                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     Interest                expense                                          |   | $                                                                   | 66.5   |   |   | $ | 59.2 |   |   | $ | 36.2 |   |   | $ | 23.5 |   |   | $ | 34.9 |   |
|     Portion                of rent expense representative of interest factor |   |                                                                | 65.3   |   |   |   | 42.6 |   |   |   | 37.6 |   |   |   | 31.9 |   |   |   | 34.5 |   |
| Fixed                charges, as adjusted                                                        |   | $                                                                   | 131.8  |   |   | $ | 101.8 |   |   | $ | 73.8 |   |   | $ | 55.4 |   |   | $ | 69.4 |   |
| Fixed                charge coverage ratio                                                       |   |                                                                | 1.5x   |   |   |   | 1.9x |   |   |   | 1.9x |   |   |   | 1.7x |   |   |   | 1.9x |   |

| (i) | Reclassified.                See Note 2 to our fiscal 2007 audited consolidated financial                statements included elsewhere in this Annual Report on                Form 20-F. |
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