ATS Medical (ATSI) 10-Q 2009 Q2 Quarterly report

EXHIBIT 12.1

Computation of Ratio of Earnings to Fixed Charges

																Quarter			Quarter
																ended			ended
	Year Ended December 31,															April 4,			July 4,
(in thousands, except ratios)	2004			2005			2006			2007			2008			2009			2009
				(Restated)
Net loss before income taxes		($16,643	)		($14,394	)		($27,674	)		($22,889	)		($18,858	)		($1,608	)		($67	)
Add: Fixed charges		211			801			2,579			2,780			3,178			787			772
Total earnings (loss)		($16,432	)		($13,593	)		($25,095	)		($20,109	)		($15,680	)		($821	)	$	705
Fixed charges:
Interest expense	$	102		$	661		$	2,394		$	2,542		$	2,923		$	724		$	709
Estimated rent interest expense		109			140			185			238			255			63			63
Total fixed charges	$	211		$	801		$	2,579		$	2,780		$	3,178		$	787		$	772
Ratio of earnings to fixed charges		—			—			—			—			—			—			0.91
Deficiency of earnings available to cover fixed charges		($16,643	)		($14,394	)		($27,674	)		($22,889	)		($18,858	)		($1,608	)		—