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<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>REGISTRATION STATEMENT<BR>
</B></FONT><B><I>under<BR>
THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>VIACOMCBS INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Exact name of registrant as specified in its charter)</B></P>

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    <TD STYLE="width: 50%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 50%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>04-2949533</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(State or other jurisdiction of</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>incorporation or organization)</B></P></TD>
    <TD STYLE="padding: 0.25pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(I.R.S. Employer</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 10.25pt 0.25pt 0.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>1515 Broadway, New York, New York</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 10.25pt 0.25pt 0.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>10036</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>(Zip Code)</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ViacomCBS Inc. 2009 Long-Term Incentive Plan</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Full title of the plan)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Christa A. D&rsquo;Alimonte</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Executive Vice President, General Counsel and Secretary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ViacomCBS Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1515 Broadway</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, New York 10036</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(212) 258-6000</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Name, address, including zip code, and telephone
number, including area code, of agent for service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of &ldquo;large
accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth company&rdquo;
in Rule 12b-2 of the Exchange Act.</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="width: 1%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9746;</FONT></TD>
    <TD STYLE="width: 50%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 25%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="width: 3%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0">If an emerging growth company, indicate by check mark whether the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center; border-bottom: black 0.5pt solid"><B>CALCULATION
OF REGISTRATION FEE</B></P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 38%; padding: 0.25pt 4.55pt">
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Title of Each Class
    of<BR>
    Securities to be Registered</B></P></TD>
    <TD STYLE="width: 20%; padding: 0.25pt 4.55pt">
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Amount to be Registered
    (1)</B></P></TD>
    <TD STYLE="width: 11%; padding: 0.25pt 4.55pt">
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Proposed Maximum
    Offering Price Per Share (2)</B></P></TD>
    <TD STYLE="width: 18%; padding: 0.25pt 4.55pt">
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Proposed Maximum
    Aggregate Offering Price (2)</B></P></TD>
    <TD STYLE="width: 13%; padding: 0.25pt 4.55pt">
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: black 0.5pt solid"><B>Amount of Registration
    Fee</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt 4.55pt 0.25pt 0.4pt; font: 12pt Times New Roman, Times, Serif; text-indent: -0.15pt"><FONT STYLE="font-size: 10pt">Class B Common Stock, par value $0.001 per share</FONT></TD>
    <TD STYLE="padding: 0.25pt 4.55pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">5,000,000 shares</FONT></TD>
    <TD STYLE="padding: 0.25pt 4.55pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$38.76</FONT></TD>
    <TD STYLE="padding: 0.25pt 4.55pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$193,800,000.00</FONT></TD>
    <TD STYLE="padding: 0.25pt 4.55pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$21,143.58</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt 4.55pt 0.25pt 0.4pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 4.55pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 4.55pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 4.55pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 4.55pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement also covers an indeterminate amount of additional shares of Class B common stock, par value $0.001 per share (the &ldquo;Class B Common Stock&rdquo;), of ViacomCBS Inc. (&ldquo;ViacomCBS,&rdquo; the &ldquo;Company&rdquo; or the &ldquo;registrant&rdquo;), which may be issued to prevent dilution resulting from adjustments as a result of stock splits, stock dividends or similar transactions. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pursuant to Rule 457(c) and 457(h) of the Securities Act, the proposed maximum offering price per share is based on the average of the high and low prices of the Class B Common Stock on the NASDAQ consolidated reporting system on August 4, 2021 and is estimated solely for purposes of calculating the registration fee.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; border-bottom: black 2.25pt solid; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 34%; border-bottom: black 2.25pt solid; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 33%; border-bottom: black 2.25pt solid; padding: 0.25pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">This Registration Statement has been filed for
the purpose of registering an additional 5,000,000 shares of Class B Common Stock (&ldquo;Common Shares&rdquo;) that may be offered or
sold to the participants in the ViacomCBS Inc. 2009 Long-Term Incentive Plan (f/k/a the CBS Corporation 2009 Long-Term Incentive Plan).
The Common Shares are in addition to the Common Shares previously registered for issuance on the registrant&rsquo;s Registration Statements
on Form&nbsp;S-8 filed with the Commission on&nbsp;January 20, 2010 and August 28, 2014 (Reg. No. 333-164441 and Reg. No.&nbsp;333-198455,
respectively (the latter, the &ldquo;2014 Statement&rdquo;)).&nbsp; Pursuant to General Instruction E to Form&nbsp;S-8, the contents of
the 2014 Statement are incorporated by reference herein and made a part of this Registration Statement, except as presented below in Part&nbsp;II,
Item 8. Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Part
II<BR>
</B></FONT><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 96px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 48px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;"><A HREF="https://www.sec.gov/Archives/edgar/data/813828/000119312519306334/d842322dex31.htm">3.1</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;"><A HREF="https://www.sec.gov/Archives/edgar/data/813828/000119312519306334/d842322dex31.htm">Amended and Restated Certificate of Incorporation of ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference to Exhibit 3.1 to ViacomCBS&rsquo;s Current Report on Form 8-K filed on December 4, 2019).</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 48px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;"><A HREF="https://www.sec.gov/Archives/edgar/data/813828/000081382821000005/a2020q4_viacxex3b.htm">3.2</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/813828/000081382821000005/a2020q4_viacxex3b.htm">Amended and Restated Bylaws of ViacomCBS Inc., effective as of February 22, 2021 (incorporated by reference to Exhibit 3(b) to the Annual Report on Form&nbsp;10-K&nbsp;filed on February 24, 2021).</A></FONT></P>
                                                         <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/813828/000119312521105243/d122282ddef14a.htm">4.1</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; background-color: white"><A HREF="https://www.sec.gov/Archives/edgar/data/813828/000119312521105243/d122282ddef14a.htm">ViacomCBS Inc. 2009 Long-Term Incentive Plan (effective February 21, 2008, as amended and restated May 23, 2013 and May 25, 2021) (incorporated by reference to Annex A to the Registrant&rsquo;s Proxy Statement dated April 2,&nbsp;2021).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt; color: #0000EE">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex0501.htm">5.1</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex0501.htm">Opinion of Shearman &amp; Sterling LLP.</A>*</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 48px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex2301.htm">23.1</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex2301.htm">Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for ViacomCBS Inc.</A>*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt;">&nbsp;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex0501.htm">23.2</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex0501.htm">Consent of Shearman &amp; Sterling LLP (included in Exhibit 5.1).</A>*</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 48px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex2401.htm">24.1</A></FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><A HREF="ss416928_ex2401.htm">Power of Attorney.</A>*</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">*&#9;Filed herewith</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of New York, State of New York, on August 9, 2021.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>VIACOMCBS INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="width: 55%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 40%; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; border-bottom: black 0.25pt solid">/s/ Christa A. D&rsquo;Alimonte</P></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Name: Christa A. D&rsquo;Alimonte</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title: Executive Vice President, General</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 22.3pt">Counsel and Secretary</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Act,
this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 8pt"><B><U>Signature</U></B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="width: 46%; padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 8pt"><B><U>Title</U></B></FONT></TD>
    <TD STYLE="width: 19%; padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 8pt"><B><U>Date</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 6pt 0.25pt 0.25pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt"><I>Principal Executive Officer</I></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding: 0.25pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">/s/ Robert M. Bakish</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">President, Chief Executive Officer and Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Robert M. Bakish</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt"><I>Principal Financial and Accounting Officers</I></FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">/s/ Naveen Chopra</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Executive Vice President, Chief Financial Officer</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Naveen Chopra</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">/s/ Katherine M. Gill-Charest</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Executive Vice President, Controller &amp; Chief Accounting Officer</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Katherine M. Gill-Charest</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt"><I>Directors</I></FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Candace K. Beinecke</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Barbara M. Byrne</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Brian Goldner</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Linda M. Griego</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Robert N. Klieger</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Judith A. McHale</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center; width: 34%"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt; width: 46%"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt; width: 19%"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Ronald L. Nelson</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Charles E. Phillips, Jr.</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Non-executive Chair of the Board of Directors</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Shari E. Redstone</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Susan Schuman </FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Nicole Seligman</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; padding: 12pt 6pt 0.25pt 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">August 9, 2021</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 10pt">Frederick O. Terrell</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 6pt 0.25pt 0.25pt"><FONT STYLE="font-size: 8pt"><B>&nbsp;</B></FONT></TD>
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    <TD STYLE="vertical-align: top; width: 4%"><FONT STYLE="font-size: 10pt">*By:</FONT></TD>
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    <TD STYLE="vertical-align: top; width: 29%; border-bottom: Black 1pt solid; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt">/s/ Christa A. D&rsquo;Alimonte</FONT></TD>
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    <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Christa A. D&rsquo;Alimonte</FONT></TD>
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    <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Attorney-in-Fact</FONT></TD>
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{"company-data": {"conformed-name": "ViacomCBS Inc.", "cik": "0000813828", "assigned-sic": "4833", "irs-number": "042949533", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-258649", "film-number": "211157524"}, "business-address": {"street1": "1515 BROADWAY", "city": "NEW YORK", "state": "NY", "zip": "10036", "phone": "2122586000"}, "mail-address": {"street1": "1515 BROADWAY", "city": "NEW YORK", "state": "NY", "zip": "10036"}, "former-company": [{"former-conformed-name": "CBS CORP", "date-changed": "20060109"}, {"former-conformed-name": "VIACOM INC", "date-changed": "19920703"}]}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
______________________
FORM S-8
REGISTRATION STATEMENT
under
THE SECURITIES ACT OF 1933
______________________
VIACOMCBS INC.
(Exact name of registrant as specified in its charter)
Delaware
04-2949533
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
1515 Broadway, New York, New York
10036
(Address of Principal Executive Offices)
(Zip Code)
______________________
ViacomCBS Inc. 2009 Long-Term Incentive Plan
(Full title of the plan)
______________________
Christa A. D'Alimonte
Executive Vice President, General Counsel and Secretary
ViacomCBS Inc.
1515 Broadway
New York, New York 10036
(212) 258-6000
(Name, address, including zip code, and telephone
number, including area code, of agent for service)
______________________
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of "large
accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company"
in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☒
Accelerated filer
☐
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company, indicate by check mark whether the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act.
CALCULATION
OF REGISTRATION FEE
Title of Each Class
    of
Securities to be Registered
Amount to be Registered
    (1)
Proposed Maximum
    Offering Price Per Share (2)
Proposed Maximum
    Aggregate Offering Price (2)
Amount of Registration
    Fee
Class B Common Stock, par value $0.001 per share
5,000,000 shares
$38.76
$193,800,000.00
$21,143.58
(1)
Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate amount of additional shares of Class B common stock, par value $0.001 per share (the "Class B Common Stock"), of ViacomCBS Inc. ("ViacomCBS," the "Company" or the "registrant"), which may be issued to prevent dilution resulting from adjustments as a result of stock splits, stock dividends or similar transactions.
(2)
Pursuant to Rule 457(c) and 457(h) of the Securities Act, the proposed maximum offering price per share is based on the average of the high and low prices of the Class B Common Stock on the NASDAQ consolidated reporting system on August 4, 2021 and is estimated solely for purposes of calculating the registration fee.
EXPLANATORY NOTE
This Registration Statement has been filed for
the purpose of registering an additional 5,000,000 shares of Class B Common Stock ("Common Shares") that may be offered or
sold to the participants in the ViacomCBS Inc. 2009 Long-Term Incentive Plan (f/k/a the CBS Corporation 2009 Long-Term Incentive Plan).
The Common Shares are in addition to the Common Shares previously registered for issuance on the registrant's Registration Statements
on Form S-8 filed with the Commission on January 20, 2010 and August 28, 2014 (Reg. No. 333-164441 and Reg. No. 333-198455,
respectively (the latter, the "2014 Statement")).  Pursuant to General Instruction E to Form S-8, the contents of
the 2014 Statement are incorporated by reference herein and made a part of this Registration Statement, except as presented below in Part II,
Item 8. Exhibits.
Part
II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 8.
Exhibits.
3.1
Amended and Restated Certificate of Incorporation of ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference to Exhibit 3.1 to ViacomCBS's Current Report on Form 8-K filed on December 4, 2019).
3.2
Amended and Restated Bylaws of ViacomCBS Inc., effective as of February 22, 2021 (incorporated by reference to Exhibit 3(b) to the Annual Report on Form 10-K filed on February 24, 2021).
4.1
ViacomCBS Inc. 2009 Long-Term Incentive Plan (effective February 21, 2008, as amended and restated May 23, 2013 and May 25, 2021) (incorporated by reference to Annex A to the Registrant's Proxy Statement dated April 2, 2021).
5.1
Opinion of Shearman & Sterling LLP.
*
23.1
Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for ViacomCBS Inc.
*
23.2
Consent of Shearman & Sterling LLP (included in Exhibit 5.1).
*
24.1
Power of Attorney.
*
*	Filed herewith
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of New York, State of New York, on August 9, 2021.
VIACOMCBS INC.
By:
/s/ Christa A. D'Alimonte
Name: Christa A. D'Alimonte
Title: Executive Vice President, General
Counsel and Secretary
Pursuant to the requirements of the Securities Act,
this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
Principal Executive Officer
/s/ Robert M. Bakish
President, Chief Executive Officer and Director
August 9, 2021
Robert M. Bakish
Principal Financial and Accounting Officers
/s/ Naveen Chopra
Executive Vice President, Chief Financial Officer
August 9, 2021
Naveen Chopra
/s/ Katherine M. Gill-Charest
Executive Vice President, Controller & Chief Accounting Officer
August 9, 2021
Katherine M. Gill-Charest
Directors
*
Director
August 9, 2021
Candace K. Beinecke
*
Director
August 9, 2021
Barbara M. Byrne
*
Director
August 9, 2021
Brian Goldner
*
Director
August 9, 2021
Linda M. Griego
*
Director
August 9, 2021
Robert N. Klieger
*
Director
August 9, 2021
Judith A. McHale
*
Director
August 9, 2021
Ronald L. Nelson
*
Director
August 9, 2021
Charles E. Phillips, Jr.
*
Non-executive Chair of the Board of Directors
August 9, 2021
Shari E. Redstone
*
Director
August 9, 2021
Susan Schuman
*
Director
August 9, 2021
Nicole Seligman
*
Director
August 9, 2021
Frederick O. Terrell
*By:
/s/ Christa A. D'Alimonte
Christa A. D'Alimonte
Attorney-in-Fact