EXHIBIT 12.1

EPL Intermediate, Inc.

Computation of Ratios of Earnings
to Fixed Charges

|                                     |  |                          |        |                      |   |        |   |                         |        |                         |    |        |   |    |       |   |   |        |  
|------------------------------------ |  | ------------------------ | ------ | -------------------- | - | ------ | - | ----------------------- | ------ | ----------------------- | -- | ------ | - | -- | ----- | - | - | ------ | -
|                                     |  | Fiscal Years            
|                                     |  |                          |        |                      |   |        |   |                         |       
|                                     |  | (As Restated)
  2002     |        | (As Restated)
  2003 |   | 2004   |   | 2005                    |        | 2006                    |   
|                                     |  |                          |        |                      |   |        |   |                         |        |                         |   
|                                     |  |                          |        |                      |   |        |   | 10/30/04 to 
  11/17/05 |        | 11/18/05 to 
  12/28/05 |    |        |  
|                                     |  |                          |        |                      |   |        |   |                         |        |                         |   
|                                     |  | (dollars
  in thousands) |       
|Fixed Charges:                       |  |                          |        |                      |   |        |   |                         |        |                         |    |        |   |    |       |   |   |        |  
|Interest
  expense                   |  | $                        | 8,099  |                      | $ | 8,100  |   | $                       | 18,025 |                         | $  | 38,726 |   | $  | 3,385 |   | $ | 28,813 |  
|Capitalized
  interest               |  |                          | 45     |                      |   | 57     |   |                         | 95     |                         |    | 84     |   |    | 106   |   |   | 166    |  
|Interest
  portion of rent expense   |  |                          | 837    |                      |   | 756    |   |                         | 799    |                         |    | 733    |   |    | 82    |   |   | 961    |  
|                                     |  |                          |        |                      |   |        |   |                         |        |                         |    |        |   |    |       |   |   |        |  
|Total
  Fixed Charges                |  | $                        | 8,981  |                      | $ | 8,913  |   | $                       | 18,919 |                         | $  | 39,543 |   | $  | 3,573 |   | $ | 29,940 |  
|                                     |  |                          |        |                      |   |        |   |                         |        |                         |    |        |   |    |       |   |   |        |  
|Earnings:                            |  |                          |        |                      |   |        |   |                         |        |                         |    |        |   |    |       |   |   |        |  
|Pretax
  income                      |  | $                        | 12,084 |                      | $ | 12,302 |   | $                       | 1,343  |                         | ($ | 18,844 | ) | ($ | 981   | ) | $ | 1,709  |  
|Add
  fixed charges                  |  |                          | 8,981  |                      |   | 8,913  |   |                         | 18,919 |                         |    | 39,543 |   |    | 3,573 |   |   | 29,940 |  
|Subtract
  Capitalized Interest      |  |                          | (45    | )                    |   | (57    | ) |                         | (95    | )                       |    | (84    | ) |    | (106  | ) |   | (166   | )
|                                     |  |                          |        |                      |   |        |   |                         |        |                         |    |        |   |    |       |   |   |        |  
|Total
  Earnings                     |  | $                        | 21,020 |                      | $ | 21,158 |   | $                       | 20,167 |                         | $  | 20,615 |   | $  | 2,486 |   | $ | 31,483 |  
|Ratio
  of Earnings to Fixed Charges |  |                          | 2.3x   |                      |   | 2.4x   |   |                         | 1.1x   |                         |    | 0.5x   |   |    | 0.7x  |   |   | 1.1x   |  

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