| Alltel Corporation                                                                                       |   |           |   |            |   |                           |   |
|----------------------------------------------------------------------------------------------------------|--------|----------------|--------|-----------------|--------|--------------------------------|--------|
| Exhibit      12                                                                                          |   |           |   |            |   |                           |   |
| Statements      Re: Computation of Ratios                                                                |   |           |   |            |   |                           |   |
|                                                                                                     |   |           |   |            |   |                           |   |
| The      following table sets forth certain selected financial information relating      to the Company: |   |           |   |            |   |                           |   |
|                                                                                                     |   |           |   |            |   |                           |   |
|                                                                                                     |   | (Successor)    |   |            |   | (Predecessor)                  |   |
|                                                                                                     |   |           |   |            |   |                           |   |
|                                                                                                     |   | March      31, |   |            |   | March      31,                 |   |
| (Dollars      in millions)                                                                               |   | 2008           |   |            |   | 2007                           |   |
| Earnings:                                                                                                |   |           |   |            |   |                           |   |
| Income      (loss) from continuing operations before income taxes,                                       |   |           |   |            |   |       |   |
|         minority interests and earnings from equity investments                                |   | $              | (203.9 | )               |   |                           | $      | 371.8 |   |
| Fixed      charges                                                                                       |   |           | 523.1  |            |   |                           |   | 74.0 |   |
| Amortization      of capitalized interest                                                                |   |           | 3.2    |            |   |                           |   | 3.1 |   |
| Distributed      income of equity investees                                                              |   |           | 12.7   |            |   |                           |   | 10.6 |   |
|                                                                                                     |   |           | 335.1  |            |   |                           |   | 459.5 |   |
| Less:  Interest      capitalized                                                               |   |           | (3.4   | )               |   |                           |   | (4.4 | ) |
|    Earnings,      as adjusted                                                             |   | $              | 331.7  |            |   |                           | $      | 455.1 |   |
|                                                                                                     |   |           |   |            |   |                           |   |   |   |
| Fixed      Charges:                                                                                      |   |           |   |            |   |                           |   |   |   |
| Interest      expense                                                                                    |   | $              | 496.5  |            |   |                           | $      | 46.7 |   |
| Interest      capitalized                                                                                |   |           | 3.4    |            |   |                           |   | 4.4 |   |
| Portion      of rent expense representative of interest (1)                                              |   |           | 23.2   |            |   |                           |   | 22.9 |   |
|   Total      fixed charges                                                                     |   | $              | 523.1  |            |   |                           | $      | 74.0 |   |
|                                                                                                     |   |           |   |            |   |                           |   |   |   |
|               Ratio of earnings to fixed charges                 |   |           | -      |        (a) |   |                           |   | 6.15  |   |
|                                                                                                     |   |           |   |            |   |                           |   |   |   |

| 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 expenses      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)   | For      the quarter ending March 31, 2008, earnings were insufficient to cover      fixed charges by $191.4 million.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |