Angelina.Straka@viacom.com 212-975-4321 |
January 26, 2006 |
VIA EDGAR
U.S. Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Re: | CBS Corporation Registration Statement Withdrawal on Form S-8 File No. 333-131258 |
Commissioners:
Pursuant to Rule 477 of the Securities Act of 1933, the Registrant, CBS Corporation, respectfully requests withdrawal of the registration statement on Form S-8 (Registration Statement No. 333-131258) filed by the Registrant under the Securities Act.
The Registrants registration statement on Form S-8 was filed through EDGAR on January 24, 2006. The printers filing the aforementioned registration statement inadvertently filed the Form S-8 twice. No sales of securities have been made under the Form S-8. Because of this error, the Registrant requests the Commission consent to withdraw the duplicate registration statement.
Should you have any questions concerning the request, please contact S. Darius Jannat, of Shearman & Sterling LLP at (212) 848-4928.
Sincerely, | ||
CBS Corporation | ||
By: | /s/ Angelina C. Straka | |
Angelina C. Straka Senior Vice President, Deputy General Counsel and Secretary |
cc: S. Darius Jannat