|                                                  |   |  **EXHIBIT                    12.1**                                 |   |     |   |
|-------------------------------------------------------|--------|---------------------------------------------------------------------------|--------|----------|--------|
|                                                  |   |                                                                      |   |     |   |   |   |
|                                                  |   | **EPL                    Intermediate, Inc.**                             |   |     |   |   |   |
|                                                  |   | **Computation                    of Ratios of Earnings to Fixed Charges** |   |     |   |   |   |
|                                                       |   | **Fiscal                    Years**                                       |   |     |   |   |   |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                                                           |   |     |   | **2005** |   |   |   |   |   |
|                                                  |   | **(As                      Restated)****2003**                            |   | **2004** |   | **10/30/04                    to 11/17/05** |   | **11/18/05                    to 12/28/05** |   | **2006** |   | **2007** |   |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Fixed                    Charges:**                 |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest                    expense                   |   | $                                                                         | 8,100  |     | $      | 18,025 |   | $ | 38,726 |   | $ | 3,385 |   | $ | 28,813 |   | $ | 29,167 |   |
| Capitalized                    interest               |   |                                                                      | 57     |     |   | 95 |   |   | 84 |   |   | 106 |   |   | 166 |   |   | 252 |   |
| Interest                    portion of rent expense   |   |                                                                      | 756    |     |   | 799 |   |   | 733 |   |   | 82 |   |   | 961 |   |   | 1,109 |   |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                    Fixed Charges                |   | $                                                                         | 8,913  |     | $      | 18,919 |   | $ | 39,543 |   | $ | 3,573 |   | $ | 29,940 |   | $ | 30,528 |   |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Earnings:**                                         |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Pretax                    income                      |   | $                                                                         | 12,302 |     | $      | 1,343 |   |   | ($18,844 | ) |   | ($981 | ) | $ | 1,709 |   |   | ($941 | ) |
| Add                    fixed charges                  |   |                                                                      | 8,913  |     |   | 18,919 |   |   | 39,543 |   |   | 3,573 |   |   | 29,940 |   |   | 30,528 |   |
| Subtract                    Capitalized Interest      |   |                                                                      | (57    | )        |   | (95 | ) |   | (84 | ) |   | (106 | ) |   | (166 | ) |   | (252 | ) |
|                                                  |   |                                                                      |   |     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                    Earnings                     |   | $                                                                         | 21,158 |     | $      | 20,167 |   | $ | 20,615 |   | $ | 2,486 |   | $ | 31,483 |   | $ | 29,335 |   |
| Ratio                    of Earnings to Fixed Charges |   |                                                                      | 2.4x   |     |   | 1.1x |   |   | 0.5x |   |   | 0.7x |   |   | 1.1x |   |   | 1.0x |   |