Allison S. Gray
Vice President, Counsel
Tel: 212-846-7821
Fax: 212-846-1899
allison.gray@viacom.com
January 10, 2008
BY EDGAR
Kathleen Krebs
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Re: |
Viacom Inc. |
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Definitive Schedule 14A |
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Filed April 20, 2007 |
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File No. 001-32686 |
Dear Ms. Krebs:
On behalf of Viacom Inc. (“Viacom”), I would like to confirm our telephone conversation of earlier today in which I conveyed to you Viacom’s undertaking to respond by February 7, 2008 to the comments set forth in your letter dated January 3, 2008 on the above-referenced filing. We appreciate your having agreed to this schedule.
If you have any questions concerning the matters referred to in this letter, please call me at (212) 846-7821.
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Best regards, |
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/s/ Allison S. Gray |
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Allison S. Gray |
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cc: |
Michael D. Fricklas, Viacom Inc. |