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sgiove@shearman.com June 8, 2010
212-848-7325
 
 
Via EDGAR
 
Jessica Plowgian
Attorney-Advisor
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 May 28, 2010
 
Dear Ms. Plowgian:
 
By this letter, I am confirming on behalf of our client, CBS Corporation (the “Company”), our conversation from today pursuant to which we agreed that the Company will have until June 21, 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.
 
Very truly yours,

/s/ Stephen T. Giove

Stephen T. Giove
Partner

STG/mo

cc: Kathryn Jacobson, Senior Staff Accountant
 
 
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