[Letterhead of Shearman & Sterling LLP]



sgiove@shearman.com                                            November 14, 2006
212-848-7325


Via EDGAR
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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


CBS Corporation
SEC Comment Letter dated October 31, 2006
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Dear Ms. Jacobson:

By this letter, I am confirming on behalf of our client, CBS Corporation (the
"Company"), our conversation from earlier today pursuant to which we agreed that
the Company has until November 22, 2006 to respond to the above-referenced
comment letter received from the staff of the Securities and Exchange
Commission. As we discussed, the Company has been actively preparing its
response to the comment letter and requested the additional time in order to
complete the review of its response.

If you have any questions concerning the foregoing, please do not hesitate to
contact me at the telephone number appearing above.

Very truly yours,


/s/ Stephen T. Giove
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Stephen T. Giove
Partner