  We calculate the $O(\alpha_s^2)$ massive operator matrix elements for the
twist--2 operators, which contribute to the heavy flavor Wilson coefficients in
unpolarized deeply inelastic scattering in the region $Q^2 \gg m^2$, up to the
$O(\epsilon)$ contributions. These terms contribute through the renormalization
of the $O(\alpha_s^3)$ heavy flavor Wilson coefficients of the structure
function $F_2(x,Q^2)$. The calculation has been performed using light--cone
expansion techniques without using the integration-by-parts method. We
represent the individual Feynman diagrams by generalized hypergeometric
structures, the $\epsilon$--expansion of which leads to infinite sums depending
on the Mellin variable $N$. These sums are finally expressed in terms of nested
harmonic sums using the general summation techniques implemented in the {\tt
Sigma} package.
