Exhibit 12

LifeCare Holdings, Inc.

Ratio of Earnings to Fixed Charges

($ in Thousands)



|                                                                                                                                                  |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|------------------------------------------------------------------------------------------------------------------------------------------------- |  | ----------------------- | ------ | - | ------------------------------------------- | - | ------ | --------------------------------------------------------------------------------------- |  | - | --------------- | -------------------------- |  | - | ------- | - |  | - | ------- | - |  | - | ------- | - |  | - | ------- | -
|                                                                                                                                                  |  | Predecessor Periods     |        |   | Successor Period                            |   |        | Pro
FormaPredecessor andSuccessor CombinedPeriod from January 1through December 31,2005 |  |   | SuccessorPeriod |                           
|                                                                                                                                                  |  | Year Ended December 31, |        |   | Period from January 1through
August 10,2005 |   |        | Period from August 11through
December 31,2005                                           |  |   |                 | Year
EndedDecember 31,2006 | 
|                                                                                                                                                  |  | 2002                    |        |   | 2003                                        |   |        | 2004                                                                                    |  |   |                 |                            | 
|Earnings adjusted for fixed charges:                                                                                                              |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Pre-tax income (loss) from continuing operations                                                                                                  |  | $                       | 6,073  |   |                                             | $ | 21,924 |                                                                                         |  | $ | 56,191          |                            |  | $ | (18,327 | ) |  | $ | (71,144 | ) |  | $ | (49,706 | ) |  |   | (37,119 | )
|Add                                                                                                                                               |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Fixed charges                                                                                                                                     |  |                         | 14,269 |   |                                             |   | 14,989 |                                                                                         |  |   | 13,746          |                            |  |   | 8,041   |   |  |   | 16,166  |   |  |   | 37,086  |   |  |   | 40,504  |  
|Less                                                                                                                                              |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Preferred stock dividend requirements (A)                                                                                                         |  |                         | (4,151 | ) |                                             |   | (4,485 | )                                                                                       |  |   | (4,477          | )                          |  |   | (2,430  | ) |  |   |        |   |  |   |        |   |  |   |        |  
|                                                                                                                                                  |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Pre-tax income (loss) from continuing operations before fixed charges and less preferred stock dividend requirements of consolidated
subsidiaries |  | $                       | 16,191 |   |                                             | $ | 32,428 |                                                                                         |  | $ | 65,460          |                            |  | $ | (12,716 | ) |  | $ | (54,978 | ) |  | $ | (12,620 | ) |  | $ | 3,385   |  
|                                                                                                                                                  |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Fixed charges:                                                                                                                                    |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Interest expense                                                                                                                                  |  | $                       | 4,040  |   |                                             | $ | 4,252  |                                                                                         |  | $ | 3,550           |                            |  | $ | 1,918   |   |  | $ | 13,990  |   |  | $ | 31,217  |   |  | $ | 34,538  |  
|Interest portion of rent expense                                                                                                                  |  |                         | 6,078  |   |                                             |   | 6,252  |                                                                                         |  |   | 5,719           |                            |  |   | 3,693   |   |  |   | 2,176   |   |  |   | 5,869   |   |  |   | 5,966   |  
|Preferred stock dividend requirements (A)                                                                                                         |  |                         | 4,151  |   |                                             |   | 4,485  |                                                                                         |  |   | 4,477           |                            |  |   | 2,430   |   |  |   |        |   |  |   |        |   |  |   |        |  
|                                                                                                                                                  |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Total fixed charges                                                                                                                               |  | $                       | 14,269 |   |                                             | $ | 14,989 |                                                                                         |  | $ | 13,746          |                            |  | $ | 8,041   |   |  | $ | 16,166  |   |  | $ | 37,086  |   |  | $ | 40,504  |  
|                                                                                                                                                  |  |                         |        |   |                                             |   |        |                                                                                         |  |   |                 |                            |  |   |         |   |  |   |         |   |  |   |         |   |  |   |         |  
|Ratio of earnings to fixed charges                                                                                                                |  |                         | 1.1    |   |                                             |   | 2.2    |                                                                                         |  |   | 4.8             |                            |  |   | (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.
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|(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 year ended December
31, 2006 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