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