| Alltel      Corporation                                                                                  |   |   |   |   |   |   |   |
|----------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|
| Exhibit      12                                                                                          |   |   |   |   |   |   |   |
| Statements      Re: Computation of Ratios                                                                |   |   |   |   |   |   |   |
|                                                                                                     |   |   |   |   |   |   |   |   |
| The      following table sets forth certain selected financial information relating      to the Company: |   |   |   |   |   |   |   |

|                                                                                          |   |                     | NINE      MONTHS ENDED |    |
|-----------------------------------------------------------------------------------------------|--------|--------------------------|------------------------|---------|
|                                                                                          |   |  September      30, |                   |    |   |  September      30, |   |
| (Dollars      in millions)                                                                    |   | 2008                     |                   |    |   | 2007 |   |
| Earnings:                                                                                     |   |                     | (Successor)            |    |   |   | (Predecessor) |   |
| Income      (loss) from continuing operations before income taxes,                            |   |                     |                   |    |   |   |   |
|    minority      interests and earnings from equity investments                |   | $                        | (404.7                 | )       |   |   | $ | 1,102.2 |   |
| Fixed      charges                                                                            |   |                     | 1,480.8                |    |   |   |   | 223.8 |   |
| Amortization      of capitalized interest                                                     |   |                     | 9.7                    |    |   |   |   | 9.6 |   |
| Distributed      income of equity investees                                                   |   |                     | 48.8                   |    |   |   |   | 39.9 |   |
|                                                                                          |   |                     |                   | 1,134.6 |   |   |   |   | 1,375.5 |   |
| Less:  Interest      capitalized                                                    |   |                     | (10.5                  | )       |   |   |   | (13.7 | ) |
|    Earnings,      as adjusted                                                  |   | $                        | 1,124.1                |    |   |   | $ | 1,361.8 |   |
|                                                                                          |   |                     |                   |    |   |   |   |   |   |   |
| Fixed      Charges:                                                                           |   |                     |                   |    |   |   |   |   |   |
| Interest      expense                                                                         |   | $                        | 1,399.1                |    |   |   | $ | 140.3 |   |
| Interest      capitalized                                                                     |   |                     | 10.5                   |    |   |   |   | 13.7 |   |
| Portion      of rent expense representative of interest (1)                                   |   |                     | 71.2                   |    |   |   |   | 69.8 |   |
|   Total      fixed charges                                                          |   | $                        | 1,480.8                |    |   |   | $ | 223.8 |   |
|                                                                                          |   |                     |                   |    |   |   |   |   |   |   |
|          Ratio      of earnings to fixed charges |   |                     | -                      |    | (a) |   |   | 6.08 |   |

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   |   |   |   |   |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|
| Note:  | Earnings      for purposes of this ratio consist of consolidated pretax earnings or      losses from continuing operations before adjustments for minority      interests in consolidated subsidiaries or income or loss from equity      investees plus fixed charges, amortization of capitalized interest and      distributed income of equity investees less interest      capitalized. Fixed charges for this purpose consist of interest      expenses and capitalized, amortized discounts and capitalized expense      related to indebtedness and an estimate of interest within rental      expense. |   |
| (1)    | One      third of rent expense is deemed to be representative of      interest.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |
| (a)    | Earnings      were insufficient to cover fixed charges by $356.7 million for the      nine months ended September 30, 2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   |   |   |   |   |