**EXHIBIT 12**

 

**CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES**

**(In Thousands of Dollars, Except for Ratios)**

 
| ** **                                                                                                                  | ** ** | **Successor**     | ** ** | ** ** | **Predecessor**   | ** ** |
|-----------------------------------------------------------------------------------------------------------------------------|------------|-------------------|------------|------------|-------------------|------------|
| ** **                                                                                                                  | ** ** | **Fiscal   2005** | ** ** | ** ** | **Fiscal   2005** | ** ** | **Fiscal   2004** | ** ** | **Fiscal   2003** | ** ** | **Fiscal   2002** | ** ** | **Fiscal   2001** | ** ** |
|                                                                                                                        |       |              |       |       |              |       |   |   |   |   |   |   |   |   |
| Income (loss)  from continuing operations before income tax provision (benefit) and  cumulative effect of accounting change |       | $                 | (4,927     | )          |              | $          | (6,344 | ) | $ | 2,737 |   | $ | 2,900 |   | $ | 734 |   | $ | (4,979 | ) |
|                                                                                                                        |       |              |       |       |              |       |   |   |   |   |   |   |   |   |
| Add Fixed  Charges:                                                                                                         |       |              |       |       |              |       |   |   |   |   |   |   |   |   |
| Interest  expense                                                                                                           |       | 18,464            |       |       | 5,822             |       | 16,209 |   | 13,482 |   | 12,679 |   | 12,763 |   |
| Interest  expense on operating leases                                                                                       |       | 866               |       |       | 473               |       | 485 |   | 391 |   | 450 |   | 394 |   |
| Amortization  of financing costs                                                                                            |       | 1,029             |       |       | 716               |       | 770 |   | 746 |   | 528 |   | 571 |   |
| Total income  as defined                                                                                                    |       | $                 | 15,432     |       |              | $          | 667 |   | $ | 20,201 |   | $ | 17,519 |   | $ | 14,391 |   | $ | 8,749 |   |
|                                                                                                                        |       |              |       |       |              |       |   |   |   |   |   |   |   |   |
| Fixed  Charges:                                                                                                             |       |              |       |       |              |       |   |   |   |   |   |   |   |   |
| Interest  expense                                                                                                           |       | $                 | 18,464     |       |              | $          | 5,822 |   | $ | 16,209 |   | $ | 13,482 |   | $ | 12,679 |   | $ | 12,763 |   |
| Interest  expense on operating leases                                                                                       |       | $                 | 866        |       |              | $          | 473 |   | $ | 485 |   | $ | 391 |   | $ | 450 |   | $ | 394 |   |
| Capitalized  interest                                                                                                       |       | —            |       |       | —            |       | 230 |   | — |   | — |   | — |   |
| Amortization  of financing costs                                                                                            |       | 1,029             |       |       | 716               |       | 770 |   | 746 |   | 528 |   | 571 |   |
| Total fixed  charges                                                                                                        |       | $                 | 20,359     |       |              | $          | 7,011 |   | $ | 17,694 |   | $ | 14,619 |   | $ | 13,657 |   | $ | 13,728 |   |
| Ratio of  earnings to fixed charges                                                                                         |       | 0.76              |       |       | 0.10              |       | 1.14 |   | 1.20 |   | 1.05 |   | 0.64 |   |
|                                                                                                                        |       |              |       |       |              |       |   |   |   |   |   |   |   |   |
| Additional  income required to meet a 1.0 ratio:                                                                            |       | $                 | 4,927      |       |              | $          | 6,344 |   | n/a |   | n/a |   | n/a |   | $ | 4,979 |   |

 

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