**EXHIBIT 12**

 

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

**(In thousands, except for ratios)**

 

Ratioof earnings to fixed charges represents the ratio of adjusted operating income(loss) from continuing operations over fixed charges. Adjusted operating income(loss) is the total of net income (loss), income taxes, interest expense, andamortization of financing costs. Fixed charges is interest expense plus onethrid of operating lease rent expense, capitalized interest, and amortizationof financing costs. The calculation of the ratio of earning to fixed charges isas follows:

 
| ** **                                                                                                                  | ** ** | **Successor** | ** ** | ** ** | **Predecessor** | ** ** |
|-----------------------------------------------------------------------------------------------------------------------------|------------|---------------|------------|------------|-----------------|------------|
| ** **                                                                                                                  | ** ** | **Fiscal**    | ** ** | **Fiscal** | ** **      | ** ** | **Fiscal** | ** ** | **Fiscal** | ** ** | **Fiscal** | ** ** | **Fiscal** | ** ** |
| ** **                                                                                                                  | ** ** | **2006**      | ** ** | **2005**   | ** **      | ** ** | **2005** | ** ** | **2004** | ** ** | **2003** | ** ** | **2002** | ** ** |
|                                                                                                                        |       |          |       |       |            |       |   |   |   |   |   |   |   |   |
| Income  (loss) from continuing operations before income tax provision (benefit) and  cumulative effect of accounting change |       | $             | 1,697      |       | $               | (4,927     | ) |   | $ | (6,344 | ) | $ | 2,737 |   | $ | 2,900 |   | $ | 734 |   |
|                                                                                                                        |       |          |       |       |            |       |   |   |   |   |   |   |   |   |
| Add Fixed  Charges:                                                                                                         |       |          |       |       |            |       |   |   |   |   |   |   |   |   |
| Interest  expense                                                                                                           |       | 20,679        |       | 18,464     |            |       | 5,822 |   | 16,209 |   | 13,482 |   | 12,679 |   |
| Interest  expense on operating leases                                                                                       |       | 1,497         |       | 866        |            |       | 473 |   | 485 |   | 391 |   | 450 |   |
| Amortization  of financing costs                                                                                            |       | 1,652         |       | 1,029      |            |       | 716 |   | 770 |   | 746 |   | 528 |   |
| Total income  as defined                                                                                                    |       | $             | 25,525     |       | $               | 15,432     |   |   | $ | 667 |   | $ | 20,201 |   | $ | 17,519 |   | $ | 14,391 |   |
|                                                                                                                        |       |          |       |       |            |       |   |   |   |   |   |   |   |   |
| Fixed  Charges:                                                                                                             |       |          |       |       |            |       |   |   |   |   |   |   |   |   |
| Interest  expense                                                                                                           |       | $             | 20,679     |       | $               | 18,464     |   |   | $ | 5,822 |   | $ | 16,209 |   | $ | 13,482 |   | $ | 12,679 |   |
| Interest  expense on operating leases                                                                                       |       | 1,497         |       | 866        |            |       | 473 |   | 485 |   | 391 |   | 450 |   |
| Capitalized  interest                                                                                                       |       | 63            |       | —     |            |       | — |   | 230 |   | — |   | — |   |
| Amortization  of financing costs                                                                                            |       | 1,652         |       | 1,029      |            |       | 716 |   | 770 |   | 746 |   | 528 |   |
| Total fixed  charges                                                                                                        |       | $             | 23,891     |       | $               | 20,359     |   |   | $ | 7,011 |   | $ | 17,694 |   | $ | 14,619 |   | $ | 13,657 |   |
| Ratio of  earnings to fixed charges                                                                                         |       | 1.07          |       | 0.76       |            |       | 0.10 |   | 1.14 |   | 1.20 |   | 1.05 |   |
|                                                                                                                        |       |          |       |       |            |       |   |   |   |   |   |   |   |   |
| Additional  income required to meet a 1.0 ratio:                                                                            |       | n/a           |       | $          | 4,927           |       |   | $ | 6,344 |   | n/a |   | n/a |   | n/a |   |

 

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