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We calculate moments of the $O(\alpha_s^3)$ heavy flavor contributions to the  Wilson coefficients of the structure function $F_2(x,Q^2)$ in the region  $Q^2\gg m^2$. The massive Wilson coefficients are obtained as convolutions ofmassive operator matrix elements (OMEs) and the known light flavor Wilsoncoefficients. The calculation of moments of the massive OMEs involves a firstindependent recalculation of moments of the fermionic contributions to all3--loop anomalous dimensions of the unpolarized twist--2 local compositeoperators stemming from the light--cone expansion \cite{url}.

Moments of the 3--loop corrections to the heavy flavor contribution to $F_2(x,Q^2)$ for $Q^2\gg m^2$