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EXHIBIT 12.1
The ratio of earnings to fixed charges is computed by dividing (a) income
before interest expense, income taxes and other fixed charges by (b) fixed
charges including interest expense, amortization of debt issuance costs and the
portion of rent expense which represents interest. For each of the periods
indicated above, earnings were insufficient to cover fixed charges by the
amounts noted above. The deficiency in earnings to cover fixed charges is
computed by adding net loss to the portion of rent expense which represents
interest for all periods presented.
