| Alltel                  Corporation                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------|-----------|--------|------------------------------------------------------------|--------|--------|--------------------------------------------------------------------|--------|---------|---------|--------|--------|---------|---------|--------|--------|
| Exhibit                  12                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |
| Statements                  Re: Computation of                  Ratios                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |
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| The                  following table sets forth                  certain selected financial information relating to the                  Company: |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | (Successor)                                                 |      |   | (Predecessor)                                              |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | November                  16 -December                  31, |      |   | January                  1 - November                  15, |   |   | For                  the years ended December                  31, |   |
| (Dollars                  in                  millions)                                                                                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 2007   |                                                        |      | 2007   |                                                       |   | 2006   |                                                               |   | 2005    |    |   | 2004   |    |    | 2003   |   |
| Earnings:                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |
| Income                  (loss) from continuing                  operations before income taxes,                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |
|  minority                  interests and                  earnings from equity investments                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $      | (174.3                                                      | )         |   | $                                                          | 632.8  |   |                                                               | $      | 1,285.2 |    |   | $      | 1,185.7 |    |   | $      | 607.1 |   |   | $ | 558.8 |   |
| Fixed                  charges                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 294.5                                                       |      |   |                                                       | 260.7  |   |                                                               |   | 397.8   |    |   |   | 402.2   |    |   |   | 406.7 |   |   |   | 408.8 |   |
| Amortization                  of capitalized                  interest                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 0.1                                                         |      |   |                                                       | 13.3   |   |                                                               |   | 12.3    |    |   |   | 11.1    |    |   |   | 9.8 |   |   |   | 8.4 |   |
| Distributed                  income of equity                  investees                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 13.7                                                        |      |   |                                                       | 43.1   |   |                                                               |   | 50.7    |    |   |   | 35.1    |    |   |   | 78.2 |   |   |   | 46.6 |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        | 134.0     |   |                                                       |   | 949.9  |                                                               |   |    | 1,746.0 |   |   |    | 1,634.1 |   |   |   | 1,101.8 |   |   |   | 1,022.6 |   |
| Less:  Interest                  capitalized                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | (1.4                                                        | )         |   |                                                       | (15.6  | )      |                                                               |   | (13.1   | )       |   |   | (16.6   | )       |   |   | (13.8 | ) |   |   | (12.0 | ) |
|    Earnings,                  as                  adjusted                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $      | 132.6                                                       |      |   | $                                                          | 934.3  |   |                                                               | $      | 1,732.9 |    |   | $      | 1,617.5 |    |   | $      | 1,088.0 |   |   | $ | 1,010.6 |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |   |   |   |   |   |   |
| Fixed                  Charges:                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |   |   |   |   |   |
| Interest                  expense                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $      | 280.4                                                       |      |   | $                                                          | 163.3  |   |                                                               | $      | 282.5   |    |   | $      | 314.5   |    |   | $      | 333.1 |   |   | $ | 352.1 |   |
| Interest                  capitalized                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 1.4                                                         |      |   |                                                       | 15.6   |   |                                                               |   | 13.1    |    |   |   | 16.6    |    |   |   | 13.8 |   |   |   | 12.0 |   |
| Portion                  of rent expense                  representative of interest (1)                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 12.7                                                        |      |   |                                                       | 81.8   |   |                                                               |   | 102.2   |    |   |   | 71.1    |    |   |   | 59.8 |   |   |   | 44.7 |   |
|   Total                  fixed                  charges                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | $      | 294.5                                                       |      |   | $                                                          | 260.7  |   |                                                               | $      | 397.8   |    |   | $      | 402.2   |    |   | $      | 406.7 |   |   | $ | 408.8 |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |   |   |   |   |   |   |
|          Ratio                  of earnings to fixed charges                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | -                                                           |  (a) |   |                                                       | 3.58   |   |                                                               |   | 4.36    |    |   |   | 4.02    |    |   |   | 2.68 |   |   |   | 2.47 |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |   |   |   |   |   |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |   |   |   |   |   |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |   |                                                               |   |    |    |   |   |    |    |   |   |   |   |   |   |   |   |   |
| Note:                                                                                                                                             | Earnings                  for purposes of this                  ratio consist of consolidated pretax earnings or losses from continuing                  operations before adjustments for minority interests in consolidated                  subsidiaries or income or loss from equity investees plus fixed                  charges,                  amortization of capitalized interest and distributed income of                  equity                  investees less interest capitalized. Fixed charges for this purpose                  consist of interest expenses and capitalized, amortized discounts                  and                  capitalized expenses related to indebtedness and an estimate of                  interest                  within rental expense. |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| (1)                                                                                                                                               | One                  third of rent expense is                  deemed to be representative of interest.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |                                                        |      |   |                                                       |   |
|                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |                                                        |      |   |                                                       |   |
| (a)                                                                                                                                               | For                the period November 16, 2007 to December 31, 2007, earnings were                insufficient to cover fixed charges by $161.9                million.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |                                                        |      |   |                                                       |   |