Exhibit
12.1




Computation
of Ratios of Earnings to Fixed Charges for EPL Intermediate, Inc.


(Amounts in thousands)




2004
                                                                        
                                                                        
                                                                        2005
                                                                        
                                                                        
                                                                        2006
                                                                        
                                                                        
                                                                        2007
                                                                        
                                                                        
                                                                        2008
      (a)
                                                                        
                                                                        
                                                                        
                                                                        2009
      (a)Fixed
      Charges:Interest
      expense
                                                                        
                                                                        $
                                                                        18,025
                                                                        
                                                                        
                                                                        $
                                                                        42,111
                                                                        
                                                                        
                                                                        $
                                                                        28,813
                                                                        
                                                                        
                                                                        $
                                                                        29,167
                                                                        
                                                                        
                                                                        $
                                                                        26,003
                                                                        
                                                                        
                                                                        
                                                                        $
                                                                        32,590Capitalized
      interest
                                                                        
                                                                        
                                                                        95
                                                                        
                                                                        
                                                                        
                                                                        190
                                                                        
                                                                        
                                                                        
                                                                        166
                                                                        
                                                                        
                                                                        
                                                                        252
                                                                        
                                                                        
                                                                        
                                                                        205
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        35Interest
      portion of rent expense
                                                                        
                                                                        
                                                                        799
                                                                        
                                                                        
                                                                        
                                                                        815
                                                                        
                                                                        
                                                                        
                                                                        965
                                                                        
                                                                        
                                                                        
                                                                        1,107
                                                                        
                                                                        
                                                                        
                                                                        1,266
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        1,377Total
      Fixed Charges
                                                                        
                                                                        $
                                                                        18,919
                                                                        
                                                                        
                                                                        $
                                                                        43,116
                                                                        
                                                                        
                                                                        $
                                                                        29,944
                                                                        
                                                                        
                                                                        $
                                                                        30,526
                                                                        
                                                                        
                                                                        $
                                                                        27,474
                                                                        
                                                                        
                                                                        
                                                                        $
                                                                        34,002Earnings:Pretax
      income
                                                                        
                                                                        $
                                                                        1,343
                                                                        
                                                                        
                                                                        $
                                                                        (19,825
                                                                        )
                                                                        
                                                                        $
                                                                        1,709
                                                                        
                                                                        
                                                                        $
                                                                        (941
                                                                        )
                                                                        
                                                                        $
                                                                        (51,531
                                                                        )
                                                                        
                                                                        
                                                                        $
                                                                        (36,632
                                                                        )Add
      fixed charges
                                                                        
                                                                        
                                                                        18,919
                                                                        
                                                                        
                                                                        
                                                                        43,116
                                                                        
                                                                        
                                                                        
                                                                        29,944
                                                                        
                                                                        
                                                                        
                                                                        30,526
                                                                        
                                                                        
                                                                        
                                                                        27,474
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        34,002Subtract
      capitalized interest
                                                                        
                                                                        
                                                                        (95
                                                                        )
                                                                        
                                                                        
                                                                        (190
                                                                        )
                                                                        
                                                                        
                                                                        (166
                                                                        )
                                                                        
                                                                        
                                                                        (252
                                                                        )
                                                                        
                                                                        
                                                                        (205
                                                                        )
                                                                        
                                                                        
                                                                        
                                                                        (35
                                                                        )Total
      Earnings
                                                                        
                                                                        $
                                                                        20,167
                                                                        
                                                                        
                                                                        $
                                                                        23,101
                                                                        
                                                                        
                                                                        $
                                                                        31,487
                                                                        
                                                                        
                                                                        $
                                                                        29,333
                                                                        
                                                                        
                                                                        $
                                                                        (24,262
                                                                        )
                                                                        
                                                                        
                                                                        $
                                                                        (2,665
                                                                        )Ratio
      of Earnings to Fixed Charges
                                                                        
                                                                        
                                                                        1.1
                                                                        
                                                                        
                                                                        
                                                                        0.5
                                                                        
                                                                        
                                                                        
                                                                        1.1
                                                                        
                                                                        
                                                                        
                                                                        1.0
                                                                        
                                                                        
                                                                        
                                                                        -0.9
                                                                        
                                                                        
                                                                        
                                                                        
                                                                        -0.1





(a)
Earnings were insufficient to cover fixed charges by approximately $51.7 million
in 2008 and $36.7 million in 2009.