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August 5, 2011
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention: | Patrick Gilmore, Accounting Branch Chief Jennifer Fugario, Staff Accountant Matthew Crispino, Staff Attorney |
Re: | Diebold, Incorporated Annual Report on Form 10-K for the fiscal year ended | |
December 31, 2010 | ||
Filed February 22, 2011 | ||
Definitive Proxy Statement on Schedule 14A | ||
Filed March 11, 2011 | ||
File Number 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 (the Staff) of the Securities and Exchange Commission (the Commission) dated August 1, 2011 (the Comment Letter) with respect to the Companys Annual Report on Form 10-K (the Form 10-K) for the year ended December 31, 2010, filed February 22, 2011 and Proxy Statement on Schedule 14A.
The Commission has asked that the Company either respond to the Commissions 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 23 business days, or on or before September 1, 2011. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commissions comments.
If you have any questions regarding the foregoing, please contact the undersigned at (330) 490-5545.
Sincerely, |
/s/ Bradley C. Richardson |
Bradley C. Richardson |
Executive Vice President and |
Chief Financial Officer |
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