Exhibit 12

ROCK-TENN COMPANY

STATEMENT REGARDING COMPUTATION OF RATIO OF
EARNINGS TO FIXED CHARGES

(Amounts in millions, except ratios)



|                                                                                                              |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|------------------------------------------------------------------------------------------------------------- |  | ---- | ---- | - | ---- | - | ---- | ---- |  | - | ----- | - |  | ---- | ----- | - |  | - | ----- | -
|                                                                                                              |  | 2005 |      |   | 2006 |   |      | 2007 |  |   | 2008  |   |  | 2009 |      
|Fixed Charges:                                                                                                |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|Interest expense                                                                                              |  | $    | 35.7 |   |      | $ | 54.2 |      |  | $ | 48.7  |   |  | $    | 82.9  |   |  | $ | 89.8  |  
|Amortization of debt issuance costs                                                                           |  |      | 0.9  |   |      |   | 1.4  |      |  |   | 1.1   |   |  |      | 3.8   |   |  |   | 6.9   |  
|Interest capitalized during period                                                                            |  |      | 0.5  |   |      |   | 0.8  |      |  |   | 0.8   |   |  |      | 0.8   |   |  |   | 0.5   |  
|Portion of rent expense representative of interest                                                            |  |      | 6.6  |   |      |   | 6.6  |      |  |   | 6.5   |   |  |      | 7.8   |   |  |   | 8.3   |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|FIXED CHARGES                                                                                                 |  | $    | 43.7 |   |      | $ | 63.0 |      |  | $ | 57.1  |   |  | $    | 95.3  |   |  | $ | 105.5 |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|Earnings:                                                                                                     |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|Pretax income from continuing operations and before the cumulative effect of a change in accounting principle |  | $    | 19.9 |   |      | $ | 38.6 |      |  | $ | 127.0 |   |  | $    | 126.1 |   |  | $ | 313.9 |  
|Share of distributed income of unconsolidated entities net of equity pick-up                                  |  |      | 1.0  |   |      |   | (1.9 | )    |  |   | (1.1  | ) |  |      | (0.3  | ) |  |   | 1.1   |  
|Fixed charges                                                                                                 |  |      | 43.7 |   |      |   | 63.0 |      |  |   | 57.1  |   |  |      | 95.3  |   |  |   | 105.5 |  
|Interest capitalized during period                                                                            |  |      | (0.5 | ) |      |   | (0.8 | )    |  |   | (0.8  | ) |  |      | (0.8  | ) |  |   | (0.5  | )
|Amortization of interest capitalized                                                                          |  |      | 0.7  |   |      |   | 0.7  |      |  |   | 0.7   |   |  |      | 0.6   |   |  |   | 0.6   |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|Earnings                                                                                                      |  | $    | 64.8 |   |      | $ | 99.6 |      |  | $ | 182.9 |   |  | $    | 220.9 |   |  | $ | 420.6 |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |  
|Ratio of Earnings to Fixed Charges                                                                            |  |      | 1.48 |   |      |   | 1.58 |      |  |   | 3.20  |   |  |      | 2.32  |   |  |   | 3.99  |  
|                                                                                                              |  |      |      |   |      |   |      |      |  |   |       |   |  |      |       |   |  |   |       |