\markboth{W. H. Gustafson, D. W. Robinson, R. B. Richter, W. P. Wardlaw}{Matrix Completions over Principal Ideal Rings} \wstoc{Matrix Completions over Principal Ideal Rings}{W. H. Gustafson, D. W. Robinson, R. B. Richter, W. P. Wardlaw} \title{Matrix Completions over Principal Ideal Rings} \author{William H. Gustafson} \address{Department of Mathematics\\ Texas Tech University\\ Lubbock, Texas} \author{Donald W. Robinson} \address{Department of Mathematics\\ Brigham Young University\\ Provo, Utah} \author{R. Bruce Richter} \address{Department of Mathematics\\ University of Waterloo\\ Waterloo, Ontario} \author{William P. Wardlaw} \address{Department of Mathematics\\ U.S. Naval Academy\\ Annapolis, MD 21402} %\subjclass{Primary 20E26; Secondary 20E05, 20E06} %\keywords{} \vskip .3truein {\it Dedicated to Anthony M. Gaglione on his sixtieth birthday and to the memory of William H. Gustafson.} \vskip .3truein \begin{abstract} We show that if $A$ is a $k\times n$ matrix over a principal ideal ring $R,$ with $k