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We calculate the massive two–loop pure singlet Wilson coefficients for heavy quark production in the unpolarized case analytically in the whole kinematic region and derive the threshold and asymptotic expansions. We also recalculate the corresponding massless two–loop Wilson coefficients. The complete expressions contain iterated integrals with elliptic letters. The contributing alphabets enlarge the Kummer-Poincar'e letters by a series of square-root valued letters. A new class of iterated integrals, the Kummer-elliptic integrals, are introduced. For the structure functions and we also derive improved asymptotic representations adding power corrections. Numerical results are presented.

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