**Exhibit 12**

** **

**NCO Group, Inc.**

**Ratio of Earnings to Fixed Charges**

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

 
| ** **                                            | ** ** | **For the Three Months Ended** | ** ** | **For the Six Months Ended** | ** ** |
|-------------------------------------------------------|------------|----------------------------------------------------|------------|--------------------------------------------------|------------|
| ** **                                            | ** ** | **June 30,**                                  | ** ** | **June 30,**                                | ** ** |
| ** **                                            | ** ** | **2009(1)**                                        | ** ** | **2008(1)**                                      | ** ** | **2009(1)** | ** ** | **2008(1)** | ** ** |
| **Earnings:**                                         |       |                                               |       |                                             |       |   |   |   |   |
| *Add:*                                                |       |                                               |       |                                             |       |   |   |   |   |
| Loss  before income taxes and noncontrolling interest |       | $                                                  | (8,115     | )                                                | $          | (25,946 | ) | $ | (11,940 | ) | $ | (38,751 | ) |
| Fixed  charges                                        |       | 32,305                                             |       | 27,181                                           |       | 60,992 |   | 53,034 |   |
| Amortization  of capitalized interest                 |       | 3                                                  |       | 3                                                |       | 6 |   | 6 |   |
|                                                  |       | 24,193                                             |       | 1,238                                            |       | 49,058 |   | 14,289 |   |
| *Subtract:*                                           |       |                                               |       |                                             |       |   |   |   |   |
| Interest  capitalized                                 |       | —                                             |       | 25                                               |       | — |   | 25 |   |
| Distributions  to noncontrolling interest holders     |       | 1,970                                              |       | 2,284                                            |       | 4,287 |   | 5,631 |   |
|                                                  |       | 1,970                                              |       | 2,309                                            |       | 4,287 |   | 5,656 |   |
| *Earnings*                                            |       | $                                                  | 22,223     |                                             | $          | (1,071 | ) | $ | 44,771 |   | $ | 8,633 |   |
|                                                  |       |                                               |       |                                             |       |   |   |   |   |
| **Fixed Charges:**                                    |       |                                               |       |                                             |       |   |   |   |   |
| Interest  expense                                     |       | $                                                  | 26,674     |                                             | $          | 23,003 |   | $ | 49,784 |   | $ | 45,410 |   |
| Interest  capitalized                                 |       | —                                             |       | 25                                               |       | — |   | 25 |   |
| Portion  of rentals deemed to be interest             |       | 5,631                                              |       | 4,153                                            |       | 11,208 |   | 7,599 |   |
|                                                  |       | $                                                  | 32,305     |                                             | $          | 27,181 |   | $ | 60,992 |   | $ | 53,034 |   |
|                                                  |       |                                               |       |                                             |       |   |   |   |   |
| **Ratio of earnings to fixed charges**                |       | 0.7                                                | x          | (0.0                                             | )x         | 0.7 | x | 0.2 | x |

 

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| (1) |   | For the three and six  months ended June 30, 2009 and 2008, 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 $10.1 million and $28.3 million less than fixed  charges for the three months ended June 30, 2009 and 2008, respectively,  and $16.2 million and $44.4 million less than fixed charges for the six  months ended June 30, 2009 and 2008, respectively. |
|-----|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

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