October 21, 2019 Laura Franco Executive Vice President, General Counsel CBS Corporation 51 West 52nd Street New York, New York 10019 Re: CBS Corporation Registration Statement on Form S-4 Filed October 17, 2019 File No. 333-234238 Dear Ms. Franco: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Kenneth A. Lefkowitz, Esq.