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599 LEXINGTON
AVENUE | NEW
YORK | NY | 10022-6069
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WWW.SHEARMAN.COM | T
+1.212.848.4000 | F
+1.212.848.7179
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212-848-7325
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April
19, 2010
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Kathryn
T. Jacobson
Staff
Accountant
Division
of Corporation Finance
Securities
and Exchange Commission
100 F
Street, N.E.
Mail Stop
3720
Washington,
D.C. 20549
SEC Comment Letter dated
April 13, 2010
Dear Ms.
Jacobson:
By this
letter, I am confirming on behalf of our client, CBS Corporation (the
“Company”), our conversation from last week pursuant to which we agreed that the
Company will have until May 14, 2010 to respond to the above-referenced
comment letter received from the staff of the Securities and Exchange
Commission.
If you
have any questions concerning the foregoing, please do not hesitate to contact
me at the telephone number appearing above.
/s/ Stephen T. Giove
STG/mo
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