September 21, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jay E. Ingram, Attorney Advisor
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Re:
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Diebold, Incorporated |
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Definitive 14A |
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Filed March 19, 2007 |
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File Number 001-04879
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Ladies and Gentlemen:
Diebold, Incorporated received the comment letter from the staff of the Securities and
Exchange Commission (the “Commission”) dated August 21, 2007 (the “Comment Letter”) with respect to
its Company’s definitive proxy statement, filed March 19, 2007.
The Commission has asked that the company either respond to the Commission’s comments in the
Comment Letter by September 21, 2007 or tell the Commission when the company will provide a
response. The company is currently in the process of finalizing a response, including allowing the
members of the compensation committee of the board of directors to review the response.
Accordingly, the company will be unable to respond by September 21, 2007, but anticipates
responding by September 28, 2007. This additional time will enable the company to fully and
adequately respond to the Commission’s comments.
If you have any questions regarding the foregoing, please contact the undersigned at (330)
490-4522.
Very truly yours,
/s/ Chad F. Hesse
Chad F. Hesse