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We report on recent results obtained for the massive Wilson coefficientswhich contribute to the structure function $F_2(x,Q^2)$ at $O(\alpha_s^3)$ inthe region $Q^2/m^2 \gsim 10$. In the calculation new species of harmonic sumsand harmonic polylogarithms generated by cyclotomic polynomials arise inintermediary results which are briefly discussed.

New Heavy Flavor Contributions to the DIS Structure Function $F_2(x,Q^2)$ at $O(\alpha_s^3)