Exhibit 12



STATEMENT REGARDING COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES



|                                                  |  |                           |         |   |                                            |   |         |                                           |  |      |                           |   |      |   |         |   |  |   |       |   |  |   |        |  
|------------------------------------------------- |  | ------------------------- | ------- | - | ------------------------------------------ | - | ------- | ----------------------------------------- |  | ---- | ------------------------- | - | ---- | - | ------- | - |  | - | ----- | - |  | - | ------ | -
|                                                  |  | Predecessor Company       |         |   | Successor Company                          |  
|                                                  |  | Fiscal YearEndedApril 30, |         |   | Three andOne-HalfMonthsEndedAugust 13,2002 |   |         | Eight andOne-HalfMonthsEndedApril 30,2003 |  |      | Fiscal YearEndedApril 30, |  
|                                                  |  | 2001                      |         |   | 2002                                       |   |         |                                           |  | 2004 |                           |   | 2005 |  
|                                                  |  | (in thousands)            |        
|Earnings:                                         |  |                           |         |   |                                            |   |         |                                           |  |      |                           |   |      |   |         |   |  |   |       |   |  |   |        |  
|Pretax Income (Loss)                              |  | $                         | (17,406 | ) |                                            | $ | (24,205 | )                                         |  | $    | (3,295                    | ) |      | $ | (10,790 | ) |  | $ | 416   |   |  | $ | 19,862 |  
|Consolidated (benefit) provision for income taxes |  |                           |        |   |                                            |   |        |                                           |  |      |                          |   |      |   |        |   |  |   |      |   |  |   | (2,592 | )
|Fixed Charges                                     |  |                           | 17,673  |   |                                            |   | 10,584  |                                           |  |      | 979                       |   |      |   | 4,689   |   |  |   | 7,173 |   |  |   | 10,472 |  
|                                                  |  |                           |         |   |                                            |   |         |                                           |  |      |                           |   |      |   |         |   |  |   |       |   |  |   |        |  
|Earnings                                          |  |                           | 267     |   |                                            |   | (13,621 | )                                         |  |      | (2,316                    | ) |      |   | (6,101  | ) |  |   | 7,544 |   |  |   | 27,742 |  
|Fixed Charges:                                    |  |                           |         |   |                                            |   |         |                                           |  |      |                           |   |      |   |         |   |  |   |       |   |  |   |        |  
|Interest expense on Indebtedness                  |  |                           | 16,919  |   |                                            |   | 9,735   |                                           |  |      | 762                       |   |      |   | 3,805   |   |  |   | 4,723 |   |  |   | 8,651  |  
|Amortization of debt issuance costs               |  |                           | 732     |   |                                            |   | 732     |                                           |  |      | 183                       |   |      |   | 343     |   |  |   | 613   |   |  |   | 722    |  
|Amortization of discount on indebtedness          |  |                           |        |   |                                            |   |        |                                           |  |      |                          |   |      |   | 459     |   |  |   | 1,045 |   |  |   | 304    |  
|Interest element of rental expense                |  |                           | 22      |   |                                            |   | 117     |                                           |  |      | 34                        |   |      |   | 82      |   |  |   | 134   |   |  |   | 73     |  
|                                                  |  |                           |         |   |                                            |   |         |                                           |  |      |                           |   |      |   |         |   |  |   |       |   |  |   |        |  
|Fixed Charges                                     |  |                           | 17,673  |   |                                            |   | 10,584  |                                           |  |      | 979                       |   |      |   | 4,689   |   |  |   | 7,193 |   |  |   | 10,472 |  
|Ratio of earnings to fixed charges(1)             |  |                           |        |   |                                            |   |        |                                           |  |      |                          |   |      |   |        |   |  |   | 1.1   | x |  |   | 2.6    | x

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|(1) | Earnings were insufficient to cover fixed charges in the fiscal year ended April 30, 2001 by approximately $17.4 million; in the fiscal year ended April 30, 2002 by approximately
$24.2 million; in the three and one-half month period ended August 13, 2002 by approximately $3.3 million; and in the eight and one-half month period ended April 30, 2003 by approximately $10.8 million.
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