American Medical Systems S-4 Registration of securities issued in business combination transactions

Exhibit 12.1

American Medical Systems Holdings, Inc.

Computation of Ratio of Earnings to Fixed Charges

for the Quarters Ended July 4, 2009 and April 4, 2009 and for the Fiscal Years 2008, 2007, 2006, 2005 and 2004

(Unaudited) (amounts in thousands)

	Quarter Ended								Year Ended
	7/4/2009		4/4/2009		1/3/2009		12/29/2007		12/30/2006			12/31/2005		1/1/2005
Income before income taxes	$	26,401	$	26,852	$	50,158	$	16,633	$	(38,282	)	$	66,225	$	16,903
Fixed charges:
Interest expense		4,966		5,410		27,398		37,760		18,395			217		783
Imputed interest on leases		123		123		490		403		298			259		240
Amortization of financing costs (a)		3,974		3,981		18,482		16,145		14,434			—		—
Total fixed charges		9,063		9,514		46,370		54,308		33,127			476		1,023
Income before income taxes and fixed charges		35,464		36,366		96,528		70,941		(5,155	)		66,701		17,926
Ratio of earnings to fixed charges		3.9		3.8		2.1		1.3		(b	)		140.1		17.5

(a) Represents amortization of debt issuance costs incurred in connection with the Company’s registered debt securities. Please see our Form 8-K dated August 4, 2009 for more information on the adoption of FSP APB 14-1 and further information regarding the debt securities.

(b) Due to the registrant’s loss in 2006, the ratio coverage was less than 1:1. The registrant would have needed to generate additional earnings of $38.3 million to achieve a coverage of 1:1 in 2006.