2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/132001The $O(α_s^2)$ massive operator matrix elements for unpolarized and polarized heavy flavor production at asymptotic values $Q^2 >> m^2$ are calculated in Mellin space without applying the integration-by-parts method. We confirm previous results given in Refs. \cite{BU1,BU2}, however, obtain much more compact representations.1 latex file, 1 style file, Proceedings DIS 2007, Munich, April 2007High Energy Physics - Phenomenologytext