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| sgiove@shearman.com | April 20, 2012 |
212-848-7325
Via EDGAR
Ms. Kathryn T. Jacobson
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
SEC Comment Letter dated April 13, 2012
By this letter, I am confirming on behalf of our client, CBS Corporation (the “Company”), our conversation from yesterday pursuant to which we informed you that the Company intends to file its response to the above-referenced comment letter received from the staff of the Securities and Exchange Commission on May 11, 2012.
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
Partner
cc: Angeline C. Straka, Esq./CBS Corporation
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