United States securities and exchange commission logo April 13, 2023 Naveen Chopra Chief Financial Officer Paramount Global 1515 Broadway New York, New York 10036 Re: Paramount Global Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-09553 Filed February 16, 2023 Dear Naveen Chopra: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology