Extrusion Technology Corp of America S-3ASR Automatic shelf registration

Exhibit 12.1

Statement Regarding Computation of Ratio of Earnings to Fixed Charges:

     The table below sets forth our ratio of earnings to fixed charges on a historical basis for the periods indicated.

Ratio of Earnings to Fixed Charges

Through September 30, 2010

	December 31,			December 31,			December 31,			December 31,			December 31,			Nine Months Ended Sept. 30,
	2005			2006			2007			2008			2009			2010
Earnings:
Pre-tax income (loss) from continuing operations		57,412			118,291			142,467			87,975			(96,056	)		10,922
Fixed Charges		1,509			1,704			2,495			5,854			14,519			2,031
Amortization of capitalized interest		—			—			—			—			—			—
Interest capitalized		—			—			—			(125	)		(644	)		—
Total earnings		58,921			119,995			144,962			93,704			(82,181	)		12,953
Fixed Charges:
Interest expense and amortization of debt discount/premium		509			674			1,324			4,206			12,347			828
Capitalized interest		—			—			—			125			644			—
Interest expense		509			674			1,324			4,331			12,991			828
Rent Expense		3,000			3,090			3,513			4,570			4,584			3,610
% of rent expense deemed to be interest		33.3	%		33.3	%		33.3	%		33.3	%		33.3	%		33.3	%
Portion of rent expense deemed to be interest		1,000			1,030			1,171			1,523			1,528			1,203
Preferred stock dividend requirements		—			—			—			—			—			—
Total fixed charges		1,509			1,704			2,495			5,854			14,519			2,031
Ratio of earnings to fixed charges(1)		39.05			70.42			58.10			16.01			(5.66	)		6.38
Deficiency		—			—			—			—			—	(2)		—

⁽¹⁾ Earnings consist of pretax income (loss) from continuing operations and fixed charges. Fixed charges consist of interest expense, amortization of deferred financing costs, amortization of discount related to indebtedness and the portion of operating lease rental expense that is considered by us to be representative of interest.

⁽²⁾ For fiscal 2009, earnings were insufficient to cover fixed charges by $96.7 million.