**Exhibit 12**

 

**NCO Group, Inc.**

**Ratio ofEarnings to Fixed Charges**

**(inthousands, except for ratios)**

 
| ** **                                            | ** ** | **For the Three Months Ended** | ** ** | **For the Six Months Ended** | ** ** |
|-------------------------------------------------------|------------|--------------------------------|------------|------------------------------|------------|
| ** **                                            | ** ** | **June 30,**              | ** ** | **June 30,**            | ** ** |
| ** **                                            | ** ** | **2010(1)(2)**                 | ** ** | **2009(1)(3)**               | ** ** | **2010(1)(2)** | ** ** | **2009(1)(3)** | ** ** |
| **Earnings:**                                         |       |                           |       |                         |       |   |   |   |   |
| *Add:*                                                |       |                           |       |                         |       |   |   |   |   |
| Loss before income taxes and noncontrolling  interest |       | $                              | (23,454    | )                            | $          | (8,115 | ) | $ | (34,752 | ) | $ | (11,940 | ) |
| Fixed charges                                         |       | 27,798                         |       | 32,305                       |       | 57,338 |   | 60,992 |   |
| Amortization of capitalized interest                  |       | —                         |       | 3                            |       | — |   | 6 |   |
|                                                  |       | 4,344                          |       | 24,193                       |       | 22,586 |   | 49,058 |   |
| *Subtract:*                                           |       |                           |       |                         |       |   |   |   |   |
| Distributions to noncontrolling interest holders      |       | 1,472                          |       | 1,970                        |       | 2,736 |   | 4,287 |   |
|                                                  |       | 1,472                          |       | 1,970                        |       | 2,736 |   | 4,287 |   |
| *Earnings*                                            |       | $                              | 2,872      |                         | $          | 22,223 |   | $ | 19,850 |   | $ | 44,771 |   |
|                                                  |       |                           |       |                         |       |   |   |   |   |
| **Fixed Charges:**                                    |       |                           |       |                         |       |   |   |   |   |
| Interest expense                                      |       | $                              | 22,156     |                         | $          | 26,674 |   | $ | 45,757 |   | $ | 49,784 |   |
| Portion of rentals deemed to be interest              |       | 5,642                          |       | 5,631                        |       | 11,581 |   | 11,208 |   |
|                                                  |       | $                              | 27,798     |                         | $          | 32,305 |   | $ | 57,338 |   | $ | 60,992 |   |
|                                                  |       |                           |       |                         |       |   |   |   |   |
| **Ratio of earnings to fixed  charges**               |       | 0.1                            | x          | 0.7                          | x          | 0.3 | x | 0.7 | x |

 

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| (1)    | For  the three and six months ended June 30, 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 $24.9 million and $10.1  million less than fixed charges for the three months ended June 30, 2010  and 2009, respectively, and $37.5 million and $16.2 million less than fixed  charges for the six months ended June 30, 2010 and 2009, respectively. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (2)    | Loss  before income taxes and noncontrolling interest includes restructuring  charges of $4.9 million and $6.4 million for the three and six months ended  June 30, 2010.                                                                                                                                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (3)    | Loss  before income taxes and noncontrolling interest includes restructuring  charges of $1.3 million and $1.8 million for the three and six months ended  June 30, 2009.                                                                                                                                                                                                                                                                                                         |

 

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