Bristol Motor Speedway S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

STATEMENT REGARDING COMPUTATION OF RATIOS

SPEEDWAY MOTORSPORTS, INC.

ACTUAL AND PRO FORMA RATIOS OF EARNINGS TO FIXED CHARGES

	Year Ended December 31:											Six Months Ended June 30,
Actual Ratios of Earnings to Fixed Charges	2008			2007		2006		2005		2004		2009
Income from continuing operations before income taxes	$	178,345		$	116,476	$	184,380	$	177,201	$	121,812	$	32,562
Equity investee losses (earnings)		(1,572	)		57,422		3,343		272		110		58,797
		176,773			173,898		187,723		177,473		121,922		91,359
Fixed charges, excluding capitalized amounts:
Interest expense, including amortization of financing costs		39,781			28,894		26,458		27,321		22,052		18,185
Earnings as defined		216,554			202,792		214,181		204,794		143,974		109,544
Fixed charges:
Interest expense, including amortization of financing costs		39,781			28,894		26,458		27,321		22,052		18,185
Capitalized interest		1,484			1,793		2,202		862		1,126		278
Fixed charges	$	41,265		$	30,687	$	28,660	$	28,183	$	23,178	$	18,463
Ratio of Earnings to Fixed Charges		5.2x			6.6x		7.5x		7.3x		6.2x		5.9x

Pro Forma Ratios of Earnings to Fixed Charges (1)	Six Months Ended June 30, 2009		Year Ended December 31, 2008
Pro forma income from continuing operations before income taxes	$	22,235	$	163,811
Equity investee losses (earnings)		58,797		(1,572	)
		81,032		162,239
Pro forma fixed charges, excluding capitalized amounts:
Interest expense, including amortization of financing costs		28,512		54,315
Pro forma earnings as defined		109,544		216,554
Pro forma fixed charges:
Interest expense, including amortization of financing costs		28,512		54,315
Capitalized interest		278		1,484
Pro forma interest expense, including amortization of financing costs	$	28,790	$	55,799
Pro forma Ratio of Earnings to Fixed Charges		3.8x		3.9x

(1) Using an effective interest rate for the Private Notes of 9 ³/8%.