**Exhibit 12**

** **

**NCOGroup, Inc.**

**Ratioof Earnings to Fixed Charges**

**(inthousands, except for ratios)**

**(unaudited)**

 
| ** **                                            | ** ** | **For the Three Months Ended** | ** **   | **For the Nine Months Ended** | ** ** |
|-------------------------------------------------------|------------|--------------------------------|--------------|-------------------------------|------------|
| ** **                                            | ** ** | **September 30,**         | ** **   | **September 30,**        | ** ** |
| ** **                                            | ** ** | **2009(1)**                    | ** **   | **2008(1)**                   | ** ** | **2009(1)** | ** ** | **2008(1)** | ** ** |
| **Earnings:**                                         |       |                           |         |                          |       |   |   |   |   |
| *Add:*                                                |       |                           |         |                          |       |   |   |   |   |
| Loss  before income taxes and noncontrolling interest |       | $                              | (24,655      | )                             | $          | (46,272 | ) | $ | (36,595 | ) | $ | (85,023 | ) |
| Fixed  charges                                        |       | 32,830                         |         | 30,791                        |       | 93,823 |   | 87,048 |   |
| Amortization  of capitalized interest                 |       | 3                              |         | 3                             |       | 9 |   | 9 |   |
|                                                  |       | 8,178                          |         | (15,478                       | )          | 57,237 |   | 2,034 |   |
| *Subtract:*                                           |       |                           |         |                          |       |   |   |   |   |
| Interest  capitalized                                 |       | —                         |         | —                        |       | — |   | 25 |   |
| Distributions  to noncontrolling interest holders     |       | 1,497                          |         | 3,603                         |       | 5,784 |   | 9,234 |   |
|                                                  |       | 1,497                          |         | 3,603                         |       | 5,784 |   | 9,259 |   |
| *Earnings*                                            |       | $                              | 6,681        |                          | $          | (19,081 | ) | $ | 51,453 |   | $ | (7,225 | ) |
|                                                  |       |                           |         |                          |       |   |   |   |   |
| **Fixed Charges:**                                    |       |                           |         |                          |       |   |   |   |   |
| Interest  expense                                     |       | $                              | 27,196       |                          | $          | 24,982 |   | $ | 76,980 |   | $ | 70,392 |   |
| Interest  capitalized                                 |       | —                         |         | —                        |       | — |   | 25 |   |
| Portion  of rentals deemed to be interest             |       | 5,634                          |         | 5,809                         |       | 16,843 |   | 16,631 |   |
|                                                  |       | $                              |  32,830 |                          | $          | 30,791 |   | $ | 93,823 |   | $ | 87,048 |   |
| ** **                                            |       |                           |         |                          |       |   |   |   |   |
| **Ratio of earnings to fixed charges**                |       | 0.2                            | x            | (0.6                          | )x         | 0.5 | x | (0.1 | )x |

 

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(1)   For the three and nine months ended September 30,2009 and 2008, the Company’s ratio of earnings to fixed charges indicated aless than one-to-one coverage. The deficiency was a result of earnings thatwere $26.1 million and $49.9 million less than fixed charges for the threemonths ended September 30, 2009 and 2008, respectively, and $42.4 millionand $94.3 million less than fixed charges for the nine months ended September 30,2009 and 2008, respectively.

 

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