To simplify the expression \( \frac{12^{53}}{7^{53}} \), we can use the property of exponents that states:
\[ \frac{a^m}{b^m} = \left(\frac{a}{b}\right)^m \]
In this case, we have:
\[ \frac{12^{53}}{7^{53}} = \left(\frac{12}{7}\right)^{53} \]
Thus, the simplified expression is:
\[ \left(\frac{12}{7}\right)^{53} \]