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We calculate the $O(\alpha_s^2)$ massive operator matrix elements for thetwist--2 operators, which contribute to the heavy flavor Wilson coefficients inunpolarized deeply inelastic scattering in the region $Q^2 \gg m^2$, up to the$O(\epsilon)$ contributions. These terms contribute through the renormalizationof the $O(\alpha_s^3)$ heavy flavor Wilson coefficients of the structurefunction $F_2(x,Q^2)$. The calculation has been performed using light--coneexpansion techniques without using the integration-by-parts method. Werepresent the individual Feynman diagrams by generalized hypergeometricstructures, the $\epsilon$--expansion of which leads to infinite sums dependingon the Mellin variable $N$. These sums are finally expressed in terms of nestedharmonic sums using the general summation techniques implemented in the {\ttSigma} package.

Two--Loop Massive Operator Matrix Elements for Unpolarized Heavy Flavor Production to $O(\epsilon)