Diebold, Incorporated
5995 Mayfair Road
P. O. Box 3077
North Canton, OH 44720-8077
Tel.: 330 490-4000
Fax: 330 490-4450

November 4, 2008

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attention: Barbara C. Jacobs, Division of Corporation Finance
Evan S. Jacobson, Division of Corporation Finance

    Re: Diebold, Incorporated
Annual Report on Form 10-K for the fiscal year ended December 31, 2007
Filed September 30, 2008
File No. 001-04879                          

Ladies and Gentlemen:

     Diebold, Incorporated, an Ohio corporation (the “Company”), is submitting this letter in response to the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated October 30, 2008 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2007.

     The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond within 20 business days, or on or before November 28, 2008. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.

     If you have any questions regarding the foregoing, please contact the undersigned at (330) 490-5228.

Sincerely,


DIEBOLD, INCORPORATED
 

/s/Kevin J. Krakora  

Kevin J. Krakora
Executive Vice President and
Chief Financial Officer