| VERSO PAPER HOLDINGS LLC                           |   |
|----------------------------------------------------|--------|
| RATIO OF EARNINGS TO FIXED CHARGES                 |   |
| (Unaudited)                                        |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   | Predecessor |   |
|                                               |   | Successor Consolidated |   |   | Combined |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   | Five Months |   |   | Seven Months |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   | Ended |   |   | Ended |   |
|                                               |   | Year Ended December 31, |   |   | December 31, |   |   | July 31, |   |
| (Dollars in thousands)                             |   | 2010 |   |   | 2009 |   |   | 2008 |   |   | 2007 |   |   | 2006 |   |   | 2006 |   |
| Earnings (Loss):                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Income (loss)                                      |   | $ | (125,480 | ) |   | $ | 80,702 |   |   | $ | (39,151 | ) |   | $ | (81,269 | ) |   | $ | (1,832 | ) |   | $ | 17,751 |   |
| Amortization of capitalized interest               |   |   | 167 |   |   |   | 152 |   |   |   | 103 |   |   |   | 18 |   |   |   | - |   |   |   | 5,005 |   |
| Capitalized interest                               |   |   | (1,268 | ) |   |   | (396 | ) |   |   | (1,408 | ) |   |   | (1,247 | ) |   |   | (206 | ) |   |   | (338 | ) |
| Fixed charges (below)                              |   |   | 126,105 |   |   |   | 118,768 |   |   |   | 106,629 |   |   |   | 117,038 |   |   |   | 49,424 |   |   |   | 9,420 |   |
| Earnings (loss) adjusted for fixed charges         |   | $ | (476 | ) |   | $ | 199,226 |   |   | $ | 66,173 |   |   | $ | 34,540 |   |   | $ | 47,386 |   |   | $ | 31,838 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Fixed charges:                                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest expense                                   |   | $ | 122,528 |   |   | $ | 116,130 |   |   | $ | 103,200 |   |   | $ | 113,881 |   |   | $ | 48,741 |   |   | $ | 8,414 |   |
| Capitalized interest                               |   |   | 1,268 |   |   |   | 396 |   |   |   | 1,408 |   |   |   | 1,247 |   |   |   | 206 |   |   |   | 338 |   |
| Portion of rent expense representative of interest |   |   | 2,309 |   |   |   | 2,242 |   |   |   | 2,021 |   |   |   | 1,910 |   |   |   | 477 |   |   |   | 668 |   |
| Total fixed charges                                |   | $ | 126,105 |   |   | $ | 118,768 |   |   | $ | 106,629 |   |   | $ | 117,038 |   |   | $ | 49,424 |   |   | $ | 9,420 |   |
| Ratio of earnings to fixed charges                 |   |   | - |   |   |   | 1.68 |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 3.38 |   |
| Coverage deficiency                                |   | $ | 126,581 |   |   | $ | - |   |   | $ | 40,456 |   |   | $ | 82,498 |   |   | $ | 2,038 |   |   | $ | - |   |