Louisiana I Gaming/louisiana Partnership In Commendam S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

Pinnacle Entertainment, Inc.

Ratio of Earnings to Fixed Charges

	2003			2004			2005			2006			2007
	($ in thousands)
Earnings:
Pre-tax income (loss)	($	45,500	)	$	6,079		($	17,350	)	$	102,909			($1,851	)
Add fixed charges		58,856			60,789			62,385			62,023			72,339
Less capitalized interest		(1,513	)		(5,102	)		(7,130	)		(5,750	)		(42,851	)
Total Earnings	$	11,843		$	61,766		$	37,905		$	159,182		$	27,637
Fixed Charges:
Interest expense - inclusive of the amortization of debt issuance costs	$	54,001		$	51,778		$	49,535		$	53,678		$	25,715
Capitalized interest		1,513			5,102			7,130			5,750			42,851
Estimated interest portion in rent expense		3,342			3,909			5,720			2,595			3,773
Total Fixed Charges	$	58,856		$	60,789		$	62,385		$	62,023		$	72,339
Ratio of earnings to fixed charges		0.20	x		1.02	x		0.61	x		2.57	x		0.38	x