To simplify the expression \( \frac{12^{53}}{7^{53}} \) using the quotient rule of integer exponents, we can apply the rule which states that \( \frac{a^m}{b^m} = \left(\frac{a}{b}\right)^m \).
Applying this rule to our expression, we get:
\[ \frac{12^{53}}{7^{53}} = \left(\frac{12}{7}\right)^{53} \]
This means that the expression simplifies to \( \left(\frac{12}{7}\right)^{53} \).
However, looking at the answer options provided:
- \( 5^{106} \)
- \( 5^{53} \)
- \( \frac{12^{53}}{7^{53}} \)
- \( 12^{106} \)
The most direct representation of our simplified expression \( \frac{12^{53}}{7^{53}} \) is option 3: \( \frac{12^{53}}{7^{53}} \).
Therefore, the correct answer is \( \frac{12^{53}}{7^{53}} \).