0001193125-18-320835.txt : 20181213 0001193125-18-320835.hdr.sgml : 20181213 20181107154957 ACCESSION NUMBER: 0001193125-18-320835 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBS CORP CENTRAL INDEX KEY: 0000813828 STANDARD INDUSTRIAL CLASSIFICATION: TELEVISION BROADCASTING STATIONS [4833] IRS NUMBER: 042949533 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 51 WEST 52ND STREET STREET 2: 35TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 2129754321 MAIL ADDRESS: STREET 1: 51 WEST 52ND STREET STREET 2: 35TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: VIACOM INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CBS Operations Inc. CENTRAL INDEX KEY: 0001023421 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 133844753 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O CBS CORPORATION STREET 2: 51 WEST 52ND STREET CITY: NEW YORK STATE: NY ZIP: 10019 BUSINESS PHONE: 212-975-8814 MAIL ADDRESS: STREET 1: CBS CORPORATION STREET 2: 51 WEST 52ND STREET CITY: NEW YORK STATE: NY ZIP: 10019 FORMER COMPANY: FORMER CONFORMED NAME: VIACOM INTERNATIONAL INC /DE/ DATE OF NAME CHANGE: 20000727 FORMER COMPANY: FORMER CONFORMED NAME: VIACOM INTERNATIONAL SERVICES /DE/ DATE OF NAME CHANGE: 19961105 FORMER COMPANY: FORMER CONFORMED NAME: VIACOM INTERNATIONAL INC DATE OF NAME CHANGE: 19961018 CORRESP 1 filename1.htm CORRESP

CBS CORPORATION

51 West 52nd Street

New York, New York 10019

November 7, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Joshua Shainess

 

Re:

Registration Statement on Form S-4 (File No. 333-223415) (the

    

“Registration Statement”) of CBS Corporation (the “Company”)

    

and CBS Operations Inc. (the “Guarantor”)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company and the Guarantor hereby request that the Securities and Exchange Commission accelerate the effective date of the Registration Statement and declare the Registration Statement effective as of November 9, 2018 at 12:00 PM, Washington, D.C. time, or as soon thereafter as practicable.

Please contact Kevin K. Greenslade of Hogan Lovells US LLP, counsel to the Company and the Guarantor, at (703) 610-6189 as soon as the Registration Statement has been declared effective, or if you have any questions or concerns regarding this matter.

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Very truly yours,
CBS CORPORATION
By:  

/s/ Lawrence P. Tu

Name:   Lawrence P. Tu
Title:  

Senior Executive Vice President and

Chief Legal Officer

CBS OPERATIONS INC.
By:  

/s/ Lawrence P. Tu

Name:   Lawrence P. Tu
Title:  

Senior Executive Vice President and

Chief Legal Officer