**Exhibit 12**

** **

**NCOGroup, Inc.**

**Ratio of Earnings to Fixed Charges**

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

 
| ** **                                            | ** ** | **For the Three Months Ended** | ** ** |
|-------------------------------------------------------|------------|--------------------------------|------------|
| ** **                                            | ** ** | **March 31,**             | ** ** |
| ** **                                            | ** ** | **2010(1)(2)**                 | ** ** | **2009(1)(3)** | ** ** |
| **Earnings:**                                         |       |                           |       |   |   |
| *Add:*                                                |       |                           |       |   |   |
| Loss  before income taxes and noncontrolling interest |       | $                              | (11,298    | ) | $ | (3,825 | ) |
| Fixed  charges                                        |       | 29,540                         |       | 28,688 |   |
| Amortization  of capitalized interest                 |       | —                         |       | 3 |   |
|                                                  |       | 18,242                         |       | 24,866 |   |
| *Subtract:*                                           |       |                           |       |   |   |
| Distributions  to noncontrolling interest holders     |       | 1,264                          |       | 2,317 |   |
|                                                  |       | 1,264                          |       | 2,317 |   |
| *Earnings*                                            |       | $                              | 16,978     |   | $ | 22,549 |   |
|                                                  |       |                           |       |   |   |
| **Fixed Charges:**                                    |       |                           |       |   |   |
| Interest  expense                                     |       | $                              | 23,601     |   | $ | 23,110 |   |
| Portion  of rentals deemed to be interest             |       | 5,939                          |       | 5,578 |   |
|                                                  |       | $                              | 29,540     |   | $ | 28,688 |   |
|                                                  |       |                           |       |   |   |
| **Ratio of earnings to fixed charges**                |       | 0.6                            | x          | 0.8 | x |

 

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| (1) | For the three months  ended March 31, 2010 and 2009, the Company’s ratio of earnings to fixed  charges indicated a less than one-to-one coverage. The deficiency was a  result of earnings that were $12.6 million and $6.1 million, respectively,  less than fixed charges. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2) | Loss before income  taxes and noncontrolling interest includes restructuring charges of $1.4  million.                                                                                                                                                                                 |
| (3) | Loss before income  taxes and noncontrolling interest includes restructuring charges of $443,000.                                                                                                                                                                                      |

 

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