-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NbMDatc9j4g0j5HCSMz5TfbPFhGEN0UnIc//CddBx96rgLZEPltIFC58kAQKOz02 Wu8E+b39pC1ML0ubSEGLVg== 0000950152-08-008663.txt : 20090126 0000950152-08-008663.hdr.sgml : 20090126 20081104163952 ACCESSION NUMBER: 0000950152-08-008663 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20081104 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: CANTON STATE: OH ZIP: 44720-8077 BUSINESS PHONE: 3304904000 MAIL ADDRESS: STREET 1: PO BOX 3077 CITY: CANTON STATE: OH ZIP: 44720-8077 CORRESP 1 filename1.htm CORRESP
     
(DIEBOLD LOGO)
  Diebold, Incorporated
5995 Mayfair Road
P. O. Box 3077
North Canton, OH 44720-8077
Tel.: 330 490-4000
Fax: 330 490-4450
November 4, 2008
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention:   Barbara C. Jacobs, Division of Corporation Finance
Evan S. Jacobson, Division of Corporation Finance
    Re:   Diebold, Incorporated
Annual Report on Form 10-K for the fiscal year ended December 31, 2007
Filed September 30, 2008
File No. 001-04879                          
Ladies and Gentlemen:
     Diebold, Incorporated, an Ohio corporation (the “Company”), is submitting this letter in response to the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated October 30, 2008 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2007.
     The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond within 20 business days, or on or before November 28, 2008. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.
     If you have any questions regarding the foregoing, please contact the undersigned at (330) 490-5228.
         
  Sincerely,


DIEBOLD, INCORPORATED
 		  
  /s/Kevin J. Krakora    
  Kevin J. Krakora
Executive Vice President and
Chief Financial Officer 		  
 

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