**Exhibit 12**

 

**NCO Group, Inc.**

**Ratio of Earnings to Fixed Charges**

**(in thousands, except for ratios)**

 
| ** **                                            | ** ** | **For the Three Months Ended** | ** **   |
|-------------------------------------------------------|------------|----------------------------------------------------|--------------|
| ** **                                            | ** ** | **March 31,**                                 | ** **   |
| ** **                                            | ** ** | **2009(1)**                                        | ** **   | **2008(1)** | ** ** |
| **Earnings:**                                         |       |                                               |         |   |   |
| *Add:*                                                |       |                                               |         |   |   |
| Loss before  income taxes and noncontrolling interest |       | $                                                  | (3,825       | ) | $ | (12,805 | ) |
| Fixed charges                                         |       | 28,688                                             |         | 27,397 |   |
| Amortization of  capitalized interest                 |       | 3                                                  |         | 3 |   |
|                                                  |       | 24,866                                             |         | 14,595 |   |
| *Subtract:*                                           |       |                                               |         |   |   |
| Distributions to  noncontrolling interest holders     |       | 2,317                                              |         | 3,347 |   |
|                                                  |       | 2,317                                              |         | 3,347 |   |
| *Earnings*                                            |       | $                                                  | 22,549       |   | $ | 11,248 |   |
|                                                  |       |                                               |         |   |   |
| **Fixed  Charges:**                                   |       |                                               |         |   |   |
| Interest expense                                      |       | $                                                  | 23,110       |   | $ | 22,407 |   |
| Portion of  rentals deemed to be interest             |       | 5,578                                              |         | 4,990 |   |
|                                                  |       | $                                                  |  28,688 |   | $ | 27,397 |   |
|                                                  |       |                                               |         |   |   |
| **Ratio  of earnings to fixed charges**               |       | 0.8                                                | x            | 0.4 | x |

 

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(1)           For the three monthsended March 31, 2009 and 2008, the Company’s ratio of earnings to fixedcharges indicated a less than one-to-one coverage. The deficiency was a resultof earnings that were $6.1 million and $16.1 million, respectively, less thanfixed charges.

 

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