EXHIBIT 12

ROCK-TENN COMPANY

STATEMENT REGARDING COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(Amounts in thousands, except ratios)



|                                                                                                              |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|------------------------------------------------------------------------------------------------------------- |  | ---- | ---- | - | ---- | - | ---- | ---- |  | - | ---- | - |  | ---- | ----- | - |  | - | ----- | -
|                                                                                                              |  | 2004 |      |   | 2005 |   |      | 2006 |  |   | 2007 |   |  | 2008 |      
|Fixed Charges:                                                                                                |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|Interest expense                                                                                              |  | $    | 22.8 |   |      | $ | 35.7 |      |  | $ | 54.2 |   |  | $    | 48.7  |   |  | $ | 82.9  |  
|Amortization of debt issuance costs                                                                           |  |      | 0.8  |   |      |   | 0.9  |      |  |   | 1.4  |   |  |      | 1.1   |   |  |   | 5.7   |  
|Interest capitalized during period                                                                            |  |      | 0.3  |   |      |   | 0.5  |      |  |   | 0.8  |   |  |      | 0.8   |   |  |   | 0.8   |  
|Portion of rent expense representative of interest                                                            |  |      | 6.3  |   |      |   | 6.6  |      |  |   | 6.6  |   |  |      | 6.5   |   |  |   | 7.8   |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|FIXED CHARGES                                                                                                 |  | $    | 30.2 |   |      | $ | 43.7 |      |  | $ | 63.0 |   |  | $    | 57.1  |   |  | $ | 97.2  |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|Earnings:                                                                                                     |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|Pretax income from continuing operations and before the cumulative effect of a change in accounting principle |  | $    | 10.5 |   |      | $ | 19.9 |      |  | $ | 38.6 |   |  | $    | 127.0 |   |  | $ | 126.1 |  
|Share of distributed income of unconsolidated entities net of equity pick-up                                  |  |      | (0.1 | ) |      |   | 1.0  |      |  |   | (1.9 | ) |  |      | (1.1  | ) |  |   | (0.1  | )
|Fixed charges                                                                                                 |  |      | 30.2 |   |      |   | 43.7 |      |  |   | 63.0 |   |  |      | 57.1  |   |  |   | 97.2  |  
|Interest capitalized during period                                                                            |  |      | (0.3 | ) |      |   | (0.5 | )    |  |   | (0.8 | ) |  |      | (0.8  | ) |  |   | (0.8  | )
|Amortization of interest capitalized                                                                          |  |      | 0.7  |   |      |   | 0.7  |      |  |   | 0.7  |   |  |      | 0.7   |   |  |   | 0.6   |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|Earnings                                                                                                      |  | $    | 41.0 |   |      | $ | 64.8 |      |  | $ | 99.6 |   |  | $    | 182.9 |   |  | $ | 223.0 |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |  
|Ratio of Earnings to Fixed Charges                                                                            |  |      | 1.36 |   |      |   | 1.48 |      |  |   | 1.58 |   |  |      | 3.20  |   |  |   | 2.29  |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |      |   |  |      |       |   |  |   |       |