Exhibit 12.1

Ratio of earnings to fixed charges



|                                             |  |                                     |   |      |                                       |      |                                  |      |        |      |        |  |       
|-------------------------------------------- |  | ----------------------------------- | - | ---- | ------------------------------------- | ---- | -------------------------------- | ---- | ------ | ---- | ------ |  | ------
|                                             |  | Successor                           |   |      | Predecessor                          
|                                             |  | February 26throughSeptember 30,2008 |   |      | October 1,2007throughFebruary 25,2008 |      | Fiscal years ended September 30,
|                                             |  |                                     |   | 2007 |                                       | 2006 |                                  | 2005 |        | 2004
|Earnings:                                    |  |                                     |   |      |                                       |      |                                  |      |        |      |        |  |       
|Income (loss) before income taxes            |  | (307,004                            | ) |      | 29,167                                |      | 107,032                          |      | 57,385 |      | 34,838 |  | 70,981
|Add: Fixed charges (per below)               |  | 41,386                              |   |      | 330                                   |      | 5,046                            |      | 7,130  |      | 6,986  |  | 7,123 
|Total earnings / loss                        |  | (265,618                            | ) |      | 29,497                                |      | 112,078                          |      | 64,515 |      | 41,824 |  | 78,104
|Fixed charges:                               |  |                                     |   |      |                                       |      |                                  |      |        |      |        |  |       
|Interest expense                             |  | 35,658                              |   |      | 14                                    |      | 2,870                            |      | 5,416  |      | 5,542  |  | 5,614 
|Amortization of original issuance discount   |  | 978                                 |   |      |                                      |      |                                 |      |       |      |       |  |      
|Amortization of deferred debt issuance costs |  | 4,201                               |   |      |                                      |      | 1,475                            |      | 1,117  |      | 1,100  |  | 1,144 
|Interest included in rental expense          |  | 549                                 |   |      | 316                                   |      | 701                              |      | 597    |      | 344    |  | 365   
|Total fixed charges                          |  | 41,386                              |   |      | 330                                   |      | 5,046                            |      | 7,130  |      | 6,986  |  | 7,123 
|Ratio of earnings to fixed charges (1):      |  | (6.42                               | ) |      | 89.49                                 |      | 22.21                            |      | 9.05   |      | 5.99   |  | 10.97 



|(1) | The ratio of earnings to fixed charges is completed by dividing earnings by fixed charges. Earnings consist of earnings before income taxes plus fixed charges. Fixed
charges include (i) interest expense on borrowings and amortization of capitalized financing costs and debt discount and (ii) a reasonable approximation of the interest factor, which we deemed to be 30%, is included in rental expense.
Earnings, as adjusted were not sufficient to cover fixed charges by approximately $307.0 thousand for the seven month period ended September 30, 2008.
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