Nextier Solutions S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

VERSO PAPER HOLDINGS, LLC

COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES

(in thousands)

													Pro Forma (3)
									Seven Months		Five Months		Year ended
	2002		2003		2004		2005		2006		2006		2006
Earnings:
Income (loss) from continuing operations before income taxes	(30,043	)	(51,388	)	(21,273	)	45,463		17,751		(1,832	)	(29,157	)
Amortization of Capitalized Interest	9,056		9,039		8,707		8,681		5,005		—		—
Capitalized Interest	(152	)	(2,330	)	(1,922	)	(225	)	(338	)	(206	)	(824	)
Fixed charges	26,138		25,523		22,625		20,049		9,082		49,218		119,293
Earnings adjusted for fixed charges	4,999		(19,156	)	8,137		73,968		31,500		47,180		89,312
Fixed charges:
Interest expense, gross (capitalized interest included)	21,209		20,100		17,337		15,048		8,414		48,741		118,149
Portion of rent expense representative of interest (1)	4,929		5,423		5,288		5,001		668		477		1,144
Total fixed charges	26,138		25,523		22,625		20,049		9,082		49,218		119,293
Ratio of earnings to fixed charges	0.19		(0.75	)	0.36		3.69		3.47		0.96		0.75
ESTIMATE OF INTEREST WITHIN RENTAL EXPENSE
Total Rent expense (2)	14,937		16,433		16,025		15,154		2,023		1,445		3,468
Estimated percentage (based on SEC guidance)	33	%	33	%	33	%	33	%	33	%	33	%	33	%
Estimated interest within rental expense	4,929		5,423		5,288		5,001		668		477		1,144
Deficiency	(21,139	)	(44,679	)	(14,488	)					(2,038	)	(29,981	)

(1) One third of rent expense is deemed to be representative of interest.

(2) Gross rent expense

(3) Pro Forma ratio has been adjusted only to account for the impact on fixed charges due to interest expense (per SEC guidance)