Exhibit 12

NCO Group, Inc.

Ratio of Earnings to Fixed Charges

(in thousands, except for ratios)



|                                                                            |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|--------------------------------------------------------------------------- |  | --------------------------------------- | ------ | - |  | -------------------------------------- | ----------- | - | ------ |  | --------- |  | - | ------ | - | ----------- | - |  | - | ------ |  | -
|                                                                            |  | Successor                               |        |   |  |                                        | Predecessor |   |        |  | Successor |  |   |        |   | Predecessor |   | 
|                                                                            |  | For the Three MonthsEnded September 30, |        |   |  | For the Nine MonthsEnded September 30, |             |  
|                                                                            |  | 2007                                    |        |   |  |                                        | 2006        |   |        |  | 2007      |  |   |        |   | 2006        |   | 
|Earnings:                                                                   |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|Add:                                                                        |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|(Loss) income before income taxes and minority interest                     |  | $                                       | (4,132 | ) |  |                                        |             | $ | 19,976 |  |           |  | $ | (4,336 | ) |             |   |  | $ | 55,594 |  |  
|Fixed charges                                                               |  |                                         | 27,452 |   |  |                                        |             |   | 11,452 |  |           |  |   | 79,789 |   |             |   |  |   | 31,521 |  |  
|Amortization of capitalized interest                                        |  |                                         | 3      |   |  |                                        |             |   | 3      |  |           |  |   | 8      |   |             |   |  |   | 8      |  |  
|                                                                            |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|                                                                            |  |                                         | 23,323 |   |  |                                        |             |   | 31,431 |  |           |  |   | 75,461 |   |             |   |  |   | 87,123 |  |  
|                                                                            |  |                                         |        |   |  |                                        |             |  
|Subtract:                                                                   |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|Distributions to minority holders                                           |  |                                         | 1,488  |   |  |                                        |             |   | 794    |  |           |  |   | 5,480  |   |             |   |  |   | 3,124  |  |  
|                                                                            |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|Earnings                                                                    |  | $                                       | 21,835 |   |  |                                        |             | $ | 30,637 |  |           |  | $ | 69,981 |   |             |   |  | $ | 83,999 |  |  
|                                                                            |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|Fixed Charges:                                                              |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|Interest expense                                                            |  | $                                       | 24,484 |   |  |                                        |             | $ | 8,417  |  |           |  | $ | 70,711 |   |             |   |  | $ | 22,221 |  |  
|Amortization of deferred financing charges not included in interest expense |  |                                         |       |   |  |                                        |             |   |       |  |           |  |   |       |   |             |   |  |   | 230    |  |  
|Portion of rentals deemed to be interest                                    |  |                                         | 2,968  |   |  |                                        |             |   | 3,035  |  |           |  |   | 9,078  |   |             |   |  |   | 9,070  |  |  
|                                                                            |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|                                                                            |  | $                                       | 27,452 |   |  |                                        |             | $ | 11,452 |  |           |  | $ | 79,789 |   |             |   |  | $ | 31,521 |  |  
|                                                                            |  |                                         |        |   |  |                                        |             |   |        |  |           |  |   |        |   |             |   |  |   |        |  |  
|Ratio of earnings to fixed charges                                          |  |                                         | 0.8    |   |  | x                                      |             |   | 2.7    |  | x         |  |   | 0.9    |   |             | x |  |   | 2.7    |  | x