Exhibit 12

LifeCare Holdings, Inc.

Ratio of Earnings to Fixed Charges

($ in Thousands)



|                                                                                                                       |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|---------------------------------------------------------------------------------------------------------------------- |  | -------------------------- | ------ | - | ---------------------------------------- | ---- | ------- | ------------------------------------------- | ---- | - | --------------------------------------------------------------------------------------- | ---- |  | ----------------------- | ------- | - |  | - | ------- | - |  | - | ------- | - |  | - | ------- | -
|                                                                                                                       |  | Predecessor Periods        |        |   | SuccessorPeriod                          |      |         |                                             |      |   | Successor Period                                                                        |     
|                                                                                                                       |  | Year EndedDecember 31,2004 |        |   | PeriodfromJanuary 1throughAugust 10,2005 |      |         | Period fromAugust 11throughDecember 31,2005 |      |   | Pro
FormaPredecessor andSuccessor CombinedPeriod from January 1through December 31,2005 |      |  | Year Ended December 31, |        
|                                                                                                                       |  |                            |        |   |                                          | 2006 |         |                                             | 2007 |   |                                                                                         | 2008 | 
|Earnings adjusted for fixed charges:                                                                                   |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Pre-tax income (loss)                                                                                                  |  | $                          | 56,191 |   |                                          | $    | (18,327 | )                                           |      | $ | (71,144                                                                                 | )    |  | $                       | (49,706 | ) |  | $ | (37,119 | ) |  | $ | (60,705 | ) |  | $ | (19,670 | )
|Add                                                                                                                    |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Fixed charges                                                                                                          |  |                            | 13,746 |   |                                          |      | 8,041   |                                             |      |   | 16,166                                                                                  |      |  |                         | 37,086  |   |  |   | 40,504  |   |  |   | 44,063  |   |  |   | 46,872  |  
|Less                                                                                                                   |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Preferred stock dividend requirements (A)                                                                              |  |                            | (4,477 | ) |                                          |      | (2,430  | )                                           |      |   |                                                                                        |      |  |                         |        |   |  |   |        |   |  |   |        |   |  |   |        |  
|                                                                                                                       |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|                                                                                                                       |  |                            |        |   |                                          |      |        
|Pre-tax income (loss) before fixed charges and less preferred stock dividend requirements of consolidated subsidiaries |  | $                          | 65,460 |   |                                          | $    | (12,716 | )                                           |      | $ | (54,978                                                                                 | )    |  | $                       | (12,620 | ) |  | $ | 3,385   |   |  | $ | (16,642 | ) |  | $ | 27,202  |  
|                                                                                                                       |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Fixed charges:                                                                                                         |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Interest expense                                                                                                       |  | $                          | 3,550  |   |                                          | $    | 1,918   |                                             |      | $ | 13,990                                                                                  |      |  | $                       | 31,217  |   |  | $ | 34,538  |   |  | $ | 36,914  |   |  | $ | 38,431  |  
|Interest portion of rent expense                                                                                       |  |                            | 5,719  |   |                                          |      | 3,693   |                                             |      |   | 2,176                                                                                   |      |  |                         | 5,869   |   |  |   | 5,966   |   |  |   | 7,149   |   |  |   | 8,441   |  
|Preferred stock dividend requirements (A)                                                                              |  |                            | 4,477  |   |                                          |      | 2,430   |                                             |      |   |                                                                                        |      |  |                         |        |   |  |   |        |   |  |   |        |   |  |   |        |  
|                                                                                                                       |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Total fixed charges                                                                                                    |  | $                          | 13,746 |   |                                          | $    | 8,041   |                                             |      | $ | 16,166                                                                                  |      |  | $                       | 37,086  |   |  | $ | 40,504  |   |  | $ | 44,063  |   |  | $ | 46,872  |  
|                                                                                                                       |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Ratio of earnings to fixed charges                                                                                     |  |                            | 4.8    |   |                                          |      | (B      | )                                           |      |   | (B                                                                                      | )    |  |                         | (B      | ) |  |   | (B      | ) |  |   | (B      | ) |  |   | (B      | )
|                                                                                                                       |  |                            |        |   |                                          |      |         |                                             |      |   |                                                                                         |      |  |                         |         |   |  |   |         |   |  |   |         |   |  |   |         |  



|(A) | The preferred stock dividend requirements of consolidated subsidiaries is included in fixed charges (i.e. the denominator of the ratio calculation) but excluded from the numerator
of the ratio calculation because such amount was not deducted in arriving at the pre-tax income (loss) from continuing operations, as defined. The preferred stock obligations associated with these dividends were repaid in connection with the
Transactions.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(B) | In the period from January 1 through August 10, 2005, the period from August 11 through December 31, 2005, the Pro Forma year ended December 31, 2005, and
the years ended December 31, 2006 and 2007 the ratio coverage ratio was less than 1:1. The Company would have had to generate additional earnings as summarized below for each of these periods to have achieved a coverage ratio of 1:1.
|--- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|                                                       |  |                    |       
|------------------------------------------------------ |  | ------------------ | ------
|                                                       |  | AdditionalEarnings
|Predecessor Periods                                    |  |                    |       
|Period from January 1 through August 10, 2005          |  | $                  | 20,757
|                                                       | 
|Successor Period:                                      |  |                    |       
|Period from August 11 through December 31, 2005        |  |                    | 71,144
|Pro Forma Period Twelve Months Ended December 31, 2005 |  |                    | 49,706
|Year Ended December 31, 2006                           |  |                    | 37,119
|Year Ended December 31, 2007                           |  |                    | 60,705
|Year Ended December 31, 2008                           |  | $                  | 19,670



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