[DST Letterhead]





September 2, 2005


United States Securities and Exchange Commission
Mail Stop 4-6
Washington, D.C. 20549
Attention:  Mark P. Shuman



     Re:  DST Systems, Inc.
          Post-Effective Amendment No. 13 to Form S-3
          File No. 333-109130

Dear Mr. Shuman:

     We are writing in response to your comments  received via telephone on July
28, 2005 setting  forth  comments of the  Securities  and Exchange  Commission's
staff with respect to the above-referenced filing.

     1. As a result of a clerical error, we erroneously incorporate by reference
our  Current  Report on Form 8-K filed on June 20, 2005 twice and  neglected  to
reference  our  Current  Report  on Form 8-K  filed on June  29,  2005.  We have
corrected  this clerical error to incorporate by reference our Current Report on
Form 8-K filed on June 20, 2005, as well as our Current Report on Form 8-K filed
on June 29, 2005,  on page (i) of the Filing,  under the caption  "Where You Can
Find More Information."

     2. We have further  incorporated by reference our Quarterly  Report on Form
10-Q for the period  ending June 30,  2005,  and have  updated the above  filing
where appropriate to reflect our second quarter financial results.

     In addition, we hereby acknowledge that:

     o    should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the Filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the Filing;

     o    the  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the Filing  effective,  does not
          relieve us from our full  responsibility for the adequacy and accuracy
          of the disclosure in the Filing; and



     o    we  may  not  assert  the  staff  comments  and  the   declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

     Please let us know if you require  anything  further  with  respect to this
Filing. We request that the Filing be declared  effective as soon as practicable
after your receipt of this letter.

                                                     Sincerely,


                                                     /s/ Kenneth V. Hager