Exhibit 12



ROSE HILLS COMPANY AND SUBSIDIARIES



RATIO OF EARNINGS TO FIXED CHARGES

(millions of dollars except for ratios)



|                                                        |  | Successor                    |      | Predecessor                  |   |      | Predecessor                  |  |   | Predecessor                  |       | Predecessor                 
|------------------------------------------------------- |  | ---------------------------- | ---- | ---------------------------- | - | ---- | ---------------------------- |  | - | ---------------------------- | ----- | ----------------------------
|                                                       
|                                                        |  | Year ended December 31, 2002 |      | Year ended December 31, 2001 |   |      | Year ended December 31, 2000 |  |   | Year ended December 31, 1999 |       | Year ended December 31, 1998
|Net income (loss) before income taxes                   |  | $                            | 7.8  |                              | $ | (4.1 | ) (2)                        |  | $ | (3.3                         | ) (1) |                             
|Fixed Charges:                                          |  |                              |      |                              |   |      |                              |  |   |                              |       |                             
|Interest expense                                        |  |                              | 11.8 |                              |   | 14.7 |                              |  |   | 16.1                         |       |                             
|                                                        |  |                              |      |                              |   |      |                              |  |   |                              |       |                             
|Total Fixed Charges                                     |  |                              | 11.8 |                              |   | 14.7 |                              |  |   | 16.1                         |       |                             
|Net (loss) income before income taxes and fixed charges |  | $                            | 19.6 |                              | $ | 10.6 |                              |  | $ | 12.8                         | (1)   |                             
|                                                        |  |                              |      |                              |   |      |                              |  |   |                              |       |                             
|Ratio of earnings to fixed charges                      |  |                              | 1.66 |                              |   | .72  |                              |  |   | 0.80                         | (1)   |                             
|                                                        |  |                              |      |                              |   |      |                              |  |   |                              |       |                             
|Coverage deficiency                                     |  | $                            |     |                              | $ | 4.1  |                              |  | $ | 3.3                          |       |                             
|                                                        |  |                              |      |                              |   |      |                              |  |   |                              |       |                             

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|(1) |  | Excludes cumulative effect of change in accounting principle of $7.5 million (net of a $4.9 million income tax benefit).
|--- |  | ------------------------------------------------------------------------------------------------------------------------

|(2) |  | Excludes Asset write down charge of $8.2 million.
|--- |  | -------------------------------------------------