<SEC-DOCUMENT>0000028823-16-000162-index.html : 20160602
<SEC-HEADER>0000028823-16-000162.hdr.sgml : 20160602
<ACCEPTANCE-DATETIME>20160421180646
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000028823-16-000162
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160421

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIEBOLD INC
		CENTRAL INDEX KEY:			0000028823
		STANDARD INDUSTRIAL CLASSIFICATION:	CALCULATING & ACCOUNTING MACHINES (NO ELECTRONIC COMPUTERS) [3578]
		IRS NUMBER:				340183970
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 3077
		STREET 2:		5995 MAYFAIR RD
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720-8077
		BUSINESS PHONE:		3304904000

	MAIL ADDRESS:	
		STREET 1:		PO BOX 3077
		CITY:			NORTH CANTON
		STATE:			OH
		ZIP:			44720-8077
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>seccommentlettergraphic.jpg
<TEXT>
Document 2 - file: seccommentlettergraphic.jpg

</DOCUMENT>
</SEC-DOCUMENT>