[DST Letterhead]





September 6, 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. 14 to Form S-3
          File No. 333-109130

Dear Mr. Shuman:

     We are writing in response  to your  comments  received  via  telephone  on
September  6,  2005  setting  forth  comments  of the  Securities  and  Exchange
Commission's staff with respect to the above-referenced filing.

     1. We have  incorporated  by reference our Current Report on Form 8-K filed
on August 3, 2005, on page (i) of the Filing,  under the caption  "Where You Can
Find More Information."

     2. 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

                                         Kenneth V. Hager
                                         Vice President, Chief Financial Officer
                                         and Treasurer