| VERSO PAPER HOLDINGS LLC                                                                               |
|--------------------------------------------------------------------------------------------------------|
| RATIO OF EARNINGS TO FIXED CHARGES                                                                     |
| (Unaudited)                                                                                            |
|                                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                   |   | Three Months Ended |   | Six Months Ended |
|                                                                                                   |   | June 30, |   | June 30, |
| (In thousands, except ratio)                                                                           |   | 2010 |   | 2009 |   | 2010 |   | 2009 |
| Earnings (Loss):                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |
|      Income (loss) from continuing operations                                 |   | $ | (43,013 | ) |   | $ | (28,824 | ) |   | $ | (95,189 | ) |   | $ | 28,253 |   |
|      Amortization of capitalized interest                                     |   |   | 40 |   |   |   | 38 |   |   |   | 80 |   |   |   | 72 |   |
|      Capitalized interest                                                     |   |   | (304 | ) |   |   | (225 | ) |   |   | (341 | ) |   |   | (419 | ) |
|      Fixed charges (below)                                                    |   |   | 31,418 |   |   |   | 27,384 |   |   |   | 62,979 |   |   |   | 52,826 |   |
|           Earnings (loss) adjusted for fixed charges |   | $ | (11,859 | ) |   | $ | (1,627 | ) |   | $ | (32,471 | ) |   | $ | 80,732 |   |
|                                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Fixed charges:                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|      Interest expense                                                         |   | $ | 30,502 |   |   | $ | 26,598 |   |   | $ | 61,503 |   |   | $ | 51,314 |   |
|      Capitalized interest                                                     |   |   | 304 |   |   |   | 225 |   |   |   | 341 |   |   |   | 419 |   |
|      Portion of rent expense representative of interest                       |   |   | 612 |   |   |   | 561 |   |   |   | 1,135 |   |   |   | 1,093 |   |
|           Total fixed charges                        |   | $ | 31,418 |   |   | $ | 27,384 |   |   | $ | 62,979 |   |   | $ | 52,826 |   |
|                                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Ratio of earnings to fixed charges                                                                     |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 1.53 |   |
|                                                                                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Coverage deficiency                                                                                    |   | $ | 43,277 |   |   | $ | 29,011 |   |   | $ | 95,450 |   |   | $ | - |   |