**EXHIBIT 12.1**

 

**NeimanMarcus, Inc.**

**Computationof Ratio of Earnings to Fixed Charges**

**(Unaudited)**

 
| ** **                                              | ** ** | **(Successor)**                                   | ** ** | ** **                                       | **(Predecessor)** | ** **                                            |
|---------------------------------------------------------|------------|---------------------------------------------------|------------|--------------------------------------------------|-------------------|-------------------------------------------------------|
| **(in thousands, except ratios)**        | ** ** | **Fiscal year  ended  August 2,  2008** | ** ** | **Fiscal year  ended  July 28,  2007** | ** **        | **Forty-three  weeks  ended  July 29,  2006(1)** | ** ** | ** ** | **Nine  weeks  ended  October 1,  2005(1)** | ** ** | **Fiscal year  ended  July 30,  2005(1)** | ** ** | **Fiscal year  ended  July 31,  2004(1)** | ** ** |
|                                                    |       |                                              |       |                                             |              |                                                  |   |   |   |   |   |   |   |   |
| Fixed Charges:                                          |       |                                              |       |                                             |              |                                                  |   |   |   |   |   |   |   |   |
| Interest on debt                                        |       | $                                                 | 233,557    |                                             | $                 | 255,859                                               |   | $ | 214,777 |   |   | $ | 3,186 |   | $ | 23,336 |   | $ | 20,881 |   |
| Amortization of debt discount and expense               |       | 14,217                                            |       | 14,141                                           |              | 11,728                                                |   |   | 96 |   | 831 |   | 220 |   |
| Interest element of rentals                             |       | 27,291                                            |       | 24,915                                           |              | 19,404                                                |   |   | 3,729 |   | 20,691 |   | 19,404 |   |
| Total fixed charges                                     |       | $                                                 | 275,065    |                                             | $                 | 294,915                                               |   | $ | 245,909 |   |   | $ | 7,011 |   | $ | 44,858 |   | $ | 40,505 |   |
| Earnings:                                               |       |                                              |       |                                             |              |                                                  |   |   |   |   |   |   |   |   |
| Earnings from continuing operations before income taxes |       | $                                                 | 226,629    |                                             | $                 | 216,998                                               |   | $ | 41,043 |   |   | $ | 71,173 |   | $ | 385,177 |   | $ | 316,313 |   |
| Add back:                                               |       |                                              |       |                                             |              |                                                  |   |   |   |   |   |   |   |   |
| Fixed charges                                           |       | 275,065                                           |       | 294,915                                          |              | 245,909                                               |   |   | 7,011 |   | 44,858 |   | 40,505 |   |
| Amortization of capitalized interest                    |       | 1,018                                             |       | 495                                              |              | 776                                                   |   |   | 105 |   | 538 |   | 424 |   |
| Less:                                                   |       |                                              |       |                                             |              |                                                  |   |   |   |   |   |   |   |   |
| Capitalized interest                                    |       | (3,036                                            | )          | (2,825                                           | )                 | (3,446                                                | ) |   | (1,146 | ) | (5,350 | ) | (3,036 | ) |
| Total earnings                                          |       | $                                                 | 499,676    |                                             | $                 | 509,583                                               |   | $ | 284,282 |   |   | $ | 77,143 |   | $ | 425,223 |   | $ | 354,206 |   |
| Ratio of earnings to fixed charges (2)                  |       | 1.8                                               |       | 1.7                                              |              | 1.2                                                   |   |   | 11.0 |   | 9.5 |   | 8.7 |   |

 

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(1)           All periods presented have been adjusted to exclude theoperations of Gurwitch Products, L.L.C. and Kate Spade LLC.

 

(2)           Interest associated with income taxliabilities is excluded from our calculation.

 

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