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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on December 5, 2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration
No. 333</B></P>

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

<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: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>REGISTRATION
STATEMENT</B></FONT><B><BR>
<FONT STYLE="font-size: 12pt"><I>under<BR>
THE SECURITIES ACT OF 1933</I></FONT></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>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="width: 46%; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>04-2949533</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <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>
        <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; font: 10pt Times New Roman, Times, Serif; padding-top: 10pt; text-align: center"><B>1515 Broadway, New York, New York</B></TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 10pt; text-align: center"><B>10036</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
    <TD STYLE="font: 10pt 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>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Viacom Inc. 2016 Long-Term Management Incentive
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Viacom Inc. 2006 RSU Plan for Outside Directors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Viacom Inc. 2011 RSU Plan for Outside Directors</B></P>

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

<P STYLE="font: 10pt 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>&nbsp;</B></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: 10pt 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: 0; text-align: center"><B><I>Copies to:</I></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Kenneth A. Lefkowitz</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Charles A. Samuelson</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Hughes Hubbard&nbsp;&amp; Reed LLP</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>One Battery Park Plaza</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, New York 10004-1482</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(212) 837-6000</B></P></TD>
    <TD STYLE="width: 20%; padding-left: 0.1in">&nbsp;</TD>
    <TD STYLE="width: 40%">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>John J. Cannon, III</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Daniel Litowitz</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Shearman&nbsp;&amp; Sterling LLP</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>599 Lexington Avenue</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, New York 10022-6069</B></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(212) 848-4000</B></P></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: 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 22%; font: 10pt Times New Roman, Times, Serif">Large accelerated filer</TD>
    <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></TD>
    <TD STYLE="width: 47%">&nbsp;</TD>
    <TD STYLE="width: 25%; font: 10pt Times New Roman, Times, Serif">Accelerated filer</TD>
    <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Non-accelerated filer</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Smaller reporting company</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Emerging growth company</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#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.&nbsp;&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></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: 0; text-align: center; border-bottom: Black 0.5pt solid"><B>CALCULATION
OF REGISTRATION FEE</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 36%; padding-right: 4.3pt; padding-left: 4.3pt">
        <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-right: 4.3pt; padding-left: 4.3pt">
        <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: 12%; padding-right: 4.3pt; padding-left: 4.3pt">
        <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-right: 4.3pt; padding-left: 4.3pt">
        <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: 14%; padding-right: 4.3pt; padding-left: 4.3pt">
        <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-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt">Class B Common Stock, par value $0.001 per share, each to be issued under the Viacom Inc. 2016 Long-Term Management Incentive Plan</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">18,378,070 shares (3)</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$39.19</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center"><P>$720,236,563.30</P>

</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$93,486.71</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt">Class B Common Stock, par value $0.001 per share, each to be issued under the Viacom Inc. 2006 RSU Plan for Outside Directors</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">10,945 shares (4)</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$39.19</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$428,934.55</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$55.67</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt">Class B Common Stock, par value $0.001 per share, each to be issued under the Viacom Inc. 2011 RSU Plan for Outside Directors</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">337,424 shares (5)</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$39.19</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$13,223,646.56</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$1,716.43</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 0.15pt; text-indent: -0.15pt"><B>Total</B></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">18,726,439 shares </TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$39.19</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$733,889,144.41</TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$95,258.81</TD></TR>
</TABLE>
<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>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 the 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 split, stock dividends or similar transactions.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Estimated solely for the purpose of calculating the registration fee, based, in accordance with Rules 457(c) and 457(h) under
the Securities Act, on the average of the high and low prices of Class B Common Stock as reported on the New York Stock Exchange
on December 3, 2019.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(3)</TD><TD>Represents 5,496,458 shares of Class B Common Stock issuable in the future upon the settlement of restricted stock unit awards
outstanding pursuant to the Viacom Inc. 2016 Long-Term Management Incentive Plan (such awards, the &ldquo; LTMIP Rollover Awards&rdquo;
and such plan, the &ldquo;LTMIP&rdquo;), which were assumed by the Company as a result of the Merger (as defined in the Explanatory
Note below). This Registration Statement also relates to the future offer and sale of 12,881,612 shares of Class B Common Stock
available for issuance upon settlement or exercise, as applicable, of awards under the LTMIP following consummation of the Merger.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(4)</TD><TD>Represents shares of Class B Common Stock issuable in the future upon the settlement of restricted stock unit awards outstanding
pursuant to the Viacom Inc. 2006 RSU Plan for Outside Directors (such awards, the &ldquo;2006 RSU Rollover Awards&rdquo; and such
plan, the &ldquo;2006 RSU Plan&rdquo;) which were assumed by the Company as a result of the Merger.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 10pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(5)</TD><TD>Represents 188,830 shares of Class B Common Stock issuable in the future upon the settlement of restricted stock unit awards
outstanding pursuant to the Viacom Inc. 2011 RSU Plan for Outside Directors (such awards, the &ldquo;2011 RSU Rollover Awards&rdquo;
and such plan, the &ldquo;2011 RSU Plan&rdquo; and, together with the LTMIP and the 2006 RSU Plan, the &ldquo;Plans&rdquo;) which
were assumed by the Company as a result of the Merger. This Registration Statement also relates to the future offer and sale of
148,594 shares of Class B Common Stock available for issuance upon settlement or exercise, as applicable, of awards under the 2011
RSU Plan following consummation of the Merger.</TD></TR></TABLE>
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<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">On December 4, 2019 (the &ldquo;Closing
Date&rdquo;), pursuant to the terms of the Agreement and Plan of Merger, dated as of August 13, 2019, as amended by Amendment No.
1 to the Agreement and Plan of Merger, dated as of October 16, 2019 (the &ldquo;Merger Agreement&rdquo;), by and between the Company
(f/k/a CBS Corporation) and Viacom Inc., a Delaware corporation (&ldquo;Viacom&rdquo;), Viacom merged with and into the Company
(the &ldquo;Merger&rdquo;), with the Company continuing as the surviving corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">At the effective time of the Merger,
each outstanding LTMIP Rollover Award, 2006 RSU Rollover Award and 2011 RSU Rollover Award was converted into a corresponding award
with respect to Class B Common Stock in accordance with the terms of the Merger Agreement. This Registration Statement is being
filed for the purpose of registering up to 5,696,233 shares of Class B Common Stock issuable upon future settlement of the LTMIP
Rollover Awards, 2006 RSU Rollover Awards and 2011 RSU Rollover Awards. In addition, on the Closing Date, ViacomCBS assumed the
Plans and all awards outstanding thereunder and the future offer and sale of the remaining shares available for issuance under
the Plan, which amounts were adjusted pursuant to the terms of the Merger Agreement and are available for future grant by ViacomCBS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Part
I</B></FONT><B><BR>
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">The document or documents containing
the information specified in Part I are not required to be filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
as part of this Form S-8 and will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act.</P>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 3.</B></TD><TD><B>Incorporation of Documents by Reference.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">The following documents, which have been
filed by the registrant with the SEC, are hereby incorporated by reference in:</P>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Annual Report on Form 10-K for the fiscal year ended December 31, 2018, filed on February 15, 2019.</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Quarterly Reports on Form 10-Q for the fiscal quarter ended March 31, 2019, filed on May 2, 2019, for the fiscal quarter ended
June 30, 2019, filed on August 8, 2019, and for the fiscal quarter ended September 30, 2019, filed on November 12, 2019.</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD><FONT STYLE="background-color: white">All
                                         other reports filed pursuant to Section&nbsp;13(a) and 15(d) of the </FONT>Securities
                                         Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) <FONT STYLE="background-color: white">since
                                         the end of the fiscal year covered by the current report referred to in the first bullet
                                         above; <U>provided</U>, <U>however</U>, that the foregoing shall not include the incorporation
                                         by reference of any information furnished pursuant to Items 2.02, 7.01 or 9.01 of Form&nbsp;8-K.</FONT></TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>The description of the ViacomCBS common stock contained in the ViacomCBS registration statement on Form S-4 (File No. 333-234238)
first filed with the SEC on October 17, 2019, including any amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">In addition, all documents filed by the
registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the effective date of this Registration
Statement (excluding any information furnished under Item 2.02 or 7.01 of any Current Report on Form 8-K, any furnished exhibit
related to such information, and any other information that is furnished and not filed, unless specifically incorporated by reference
in this Registration Statement) but prior to the filing of a post-effective amendment to this Registration Statement, which indicates
that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to
be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to
be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any
subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed to constitute a part of this Registration Statement, except as
so modified or superseded.</P>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Not applicable.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Not applicable.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">ViacomCBS is incorporated in the State
of Delaware. Section 102(b)(7) of the Delaware General Corporation Law (the &ldquo;DGCL&rdquo;) allows a corporation to include
in its certificate of incorporation a provision eliminating or limiting the personal liability of a director to the corporation
or its stockholders for monetary damages for breach of fiduciary duty as a director, except in cases where the director breached
his or her duty of loyalty to the corporation or its stockholders, failed to act in good faith, engaged in intentional misconduct
or a knowing violation of the law, willfully or negligently authorized the unlawful payment of a dividend or approved an unlawful
stock redemption or repurchase or obtained an improper personal benefit. ViacomCBS&rsquo; Amended and Restated Certificate of Incorporation
(the &ldquo;ViacomCBS Charter&rdquo;) contains provisions that eliminate directors&rsquo; personal liability, in certain circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the ViacomCBS Charter and
the ViacomCBS&rsquo; Amended and Restated Bylaws (the &ldquo;ViacomCBS Bylaws&rdquo;), ViacomCBS shall indemnify any person who
was or is involved in or is threatened to be involved in any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that he is or was a director or officer of ViacomCBS, or
is or was serving at the request of ViacomCBS as a director or officer (including, without limitation, a trustee) of another corporation,
limited liability company, partnership, joint venture, trust or other enterprise (such person, an &ldquo;indemnitee&rdquo;), to
the fullest extent authorized by the DGCL, as the same exists or may hereafter be amended (but, in the case of any such amendment
and unless applicable law otherwise requires, only to the extent that such amendment permits ViacomCBS to provide broader indemnification
rights than such law permitted ViacomCBS to provide prior to such amendment), against judgments, fines, amounts paid in settlement
and expenses (including, without limitation, attorneys&rsquo; fees), actually and reasonably incurred by him in connection with
such action, suit or proceeding. Notwithstanding the foregoing, except with respect to proceedings to enforce rights to indemnification
and advancement of expenses, ViacomCBS shall indemnify an indemnitee in connection with a proceeding (or part thereof) initiated
by the indemnitee, if and only if the Board of Directors of ViacomCBS authorized the bringing of the action, suit or proceeding
(or part thereof) in advance of the commencement of the proceeding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the ViacomCBS Charter and
the ViacomCBS Bylaws, to the extent that an indemnitee has been successful on the merits or otherwise in defense of any action,
suit or proceeding referred to above, or in defense of any claim, issue or matter therein, such person shall be indemnified against
expenses (including attorney&rsquo;s fees) actually and reasonably incurred by him in connection therewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">The indemnification and advancement of
expenses provided by, or granted pursuant to, the indemnification provisions of the ViacomCBS Charter and the ViacomCBS Bylaws
shall not be deemed exclusive of any other rights to which a person seeking indemnification or advancement of expenses may be entitled
under any statute, bylaw, agreement, vote of stockholders or disinterested directors or otherwise, both as to action in his or
her official capacity and as to action in another capacity while holding office. Without limiting the foregoing, ViacomCBS is authorized
to enter into an agreement with any director, officer or employee of ViacomCBS providing indemnification for such person against
expenses, including attorney&rsquo;s fees, judgments, fines and amounts paid in settlement that result from any threatened, pending
or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, including any action, suit or
proceeding by or in the right of ViacomCBS, that arises by reason of the fact that such person is or was a director or officer
of ViacomCBS, or is or was serving at the request of ViacomCBS as a director or officer of another corporation, limited liability
company, partnership, joint venture, trust or other enterprise, to the fullest extent allowed by law, except that no such agreement
shall provide for indemnification for any actions that constitute fraud, actual dishonesty or willful misconduct. ViacomCBS has
entered into indemnification agreements with each of its directors and anticipates that it will enter into similar agreements with
future directors.</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">ViacomCBS may purchase and maintain insurance
on behalf of any person who is or was a director or officer of ViacomCBS, or is or was serving at the request of ViacomCBS as a
director or officer of another corporation, limited liability company, partnership, joint venture, trust or other enterprise against
any liability asserted against him or her and incurred by him in any such capacity, or arising out of his status as such, whether
or not ViacomCBS would have the power to indemnify him against such liability under the provisions of the ViacomCBS Charter. ViacomCBS
has purchased certain liability insurance for its officers and directors as permitted by Section 145(g) of the DGCL.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 7.</B></TD><TD><B>Exemption from Registration Claimed.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Not applicable.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="http://www.sec.gov/Archives/edgar/data/813828/000119312519306334/d842322dex31.htm">3.1</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/813828/000119312519306334/d842322dex31.htm">Amended and Restated Certificate of Incorporation of the ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference from Exhibit 3.1 to the ViacomCBS&rsquo; Current Report on Form 8-K filed on December 4, 2019).</A></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="http://www.sec.gov/Archives/edgar/data/813828/000119312519306334/d842322dex32.htm">3.2</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/813828/000119312519306334/d842322dex32.htm">Amended and Restated Bylaws of ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference from Exhibit 3.2 to the ViacomCBS&rsquo; Current Report on Form 8-K filed on December 4, 2019).</A></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="ss158991_ex0501.htm" STYLE="-sec-extract: exhibit">5.1</A></TD><TD><A HREF="ss158991_ex0501.htm" STYLE="-sec-extract: exhibit">Opinion of Shearman &amp; Sterling LLP.</A></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="ss158991_ex2301.htm" STYLE="-sec-extract: exhibit">23.1</A></TD><TD><A HREF="ss158991_ex2301.htm" STYLE="-sec-extract: exhibit">Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for CBS Corporation.</A></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="ss158991_ex2302.htm">23.2</A></TD><TD><A HREF="ss158991_ex2302.htm">Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for Viacom Inc.</A></P>

</TD></TR>
</TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="ss158991_ex0501.htm" STYLE="-sec-extract: exhibit">23.3</A></TD><TD><A HREF="ss158991_ex0501.htm" STYLE="-sec-extract: exhibit">Consent of Shearman &amp; Sterling LLP (included in Exhibit 5.1).</A></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="ss158991_ex2401.htm" STYLE="-sec-extract: exhibit">24.1</A></TD><TD><A HREF="ss158991_ex2401.htm" STYLE="-sec-extract: exhibit">Power of Attorney.</A></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="ss158991_ex2402.htm" STYLE="-sec-extract: exhibit">24.2</A></TD><TD><A HREF="ss158991_ex2402.htm" STYLE="-sec-extract: exhibit">Power of Attorney.</A></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312515018959/d853574ddef14a.htm#toc853574_27">99.1</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312515018959/d853574ddef14a.htm#toc853574_27">Viacom Inc. 2016 Long-Term Management Incentive Plan (incorporated by reference to Exhibit A to the Definitive Proxy Statement of Viacom Inc. filed January 23, 2015) (File No. 001-32686).</A></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><A HREF="http://www.sec.gov/Archives/edgar/data/813828/000104746905027389/a2165215zex-10_37.htm">99.2</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/813828/000104746905027389/a2165215zex-10_37.htm">Viacom Inc. 2006 RSU Plan for Outside Directors &nbsp;(incorporated by reference to Exhibit&nbsp;10.37 to the Registrant&rsquo;s Registration Statement on Form&nbsp;S-4 as amended filed on November&nbsp;23, 2005) (File No.&nbsp;333-128821).</A></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">99.3</TD><TD>Viacom Inc. 2011 RSU Plan for Outside Directors, as amended and restated as of November 13, 2013 (incorporated by reference to <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000133994714000016/via-20131231x10qexhibit103.htm">Exhibit 10.3 to the Quarterly Report on Form 10-Q of Viacom Inc. filed January 30, 2014</A>), and Amendment No.1 dated January 16, 2014 (incorporated by reference to <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000133994714000016/via-20131231x10qexhibit104.htm">Exhibit 10.4 to the Quarterly Report on Form 10-Q of Viacom Inc. filed January 30, 2014</A>) (both File No. 001-32686).</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">99.4</TD><TD>Viacom Inc. 2011 RSU Plan for Outside Directors, as amended and restated as of January 1, 2016 (incorporated by reference to
<A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312515018959/d853574ddef14a.htm#toc853574_28">Exhibit B to the Definitive Proxy Statement of Viacom Inc. filed January 23, 2015</A>), as further amended and restated as of May 18,
2016 (incorporated by reference to <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000133994716000099/exhibit10-2.htm">Exhibit 10.2 to the Quarterly Report of Viacom Inc. filed August 4, 2016</A>) (both File No. 001-32686).</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>Item 9.</B></TD><TD><B>Undertakings.</B></TD></TR></TABLE>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD>The undersigned registrant hereby undertakes:</TD></TR></TABLE>

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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD>To include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most
recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
set forth in this Registration Statement; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD>To include any material information with respect to the plan of distribution not previously disclosed in this Registration
Statement or any material change to such information in this Registration Statement; <U>provided</U>, <U>however</U>, that paragraphs
(a)(1)(i) and (a)(1)(ii) of this Item do not apply if the information required to be included in a post-effective amendment by
those paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or 15(d) of
the Exchange Act that are incorporated by reference in this Registration Statement.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD>That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD>To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
at the termination of the offering.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each
filing of the registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each
filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act), that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD>Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In
the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred
or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will
be governed by the final adjudication of such issue.</TD></TR></TABLE>

<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"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 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 December 5, 2019.</P>
<div style="margin-left:60%">
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VIACOMCBS INC.</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 7%">By:</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 92%"> <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 STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">Name: Christa A. D&rsquo;Alimonte</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <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: 0.31in">Counsel and Secretary</P></TD></TR>
</TABLE>
</div>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; padding-right: 5.75pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B><U>Signature</U></B></FONT></TD>
    <TD STYLE="width: 47%; padding-right: 5.75pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B><U>Title</U></B></FONT></TD>
    <TD STYLE="width: 19%; padding-right: 5.75pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B><U>Date</U></B></FONT></TD></TR>
<TR>
    <TD STYLE="padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Principal Executive Officer</I></P></TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*<FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt; padding-top: 6pt"><FONT STYLE="font-size: 10pt">President, Chief Executive Officer and
    Director</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; padding-top: 6pt"><FONT STYLE="font-size: 10pt">December 5, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Robert M. Bakish</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt"><I>Principal Financial and Accounting Officers</I></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: left; border-bottom: Black 0.5pt solid">/s/
        Christina Spade</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Executive Vice President and Chief Financial Officer</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Christina Spade</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Executive Vice President, Controller &amp; Chief Accounting Officer</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Katherine M. Gill-Charest</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;</I></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Directors</I></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Candace K. Beinecke</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Barbara M. Byrne</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Brian Goldner</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Linda M. Griego</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Robert N. Klieger</TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Judith A. McHale</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Ronald L. Nelson</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; width: 34%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt; width: 47%">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt; width: 19%">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Charles E. Phillips, Jr.</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Non-executive Chair of the Board of Directors</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Shari E. Redstone</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Susan Schuman</TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Nicole Seligman</TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: center; border-bottom: Black 0.5pt solid">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">Frederick O. Terrell</TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 7%">*By:</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 29%">
        <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>
    <TD STYLE="vertical-align: top; width: 63%">
&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Christa A. D&rsquo;Alimonte</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">Attorney-in-Fact</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
</TABLE>



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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": "333-235364", "film-number": "191270303"}, "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"}]}
As filed with the Securities and Exchange
Commission on December 5, 2019
Registration
No. 333
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)
______________________
Viacom Inc. 2016 Long-Term Management Incentive
Plan
Viacom Inc. 2006 RSU Plan for Outside Directors
Viacom Inc. 2011 RSU Plan for Outside Directors
(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)
______________________
Copies to:
Kenneth A. Lefkowitz
Charles A. Samuelson
Hughes Hubbard & Reed LLP
One Battery Park Plaza
New York, New York 10004-1482
(212) 837-6000
John J. Cannon, III
Daniel Litowitz
Shearman & Sterling LLP
599 Lexington Avenue
New York, New York 10022-6069
(212) 848-4000
______________________
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, each to be issued under the Viacom Inc. 2016 Long-Term Management Incentive Plan
18,378,070 shares (3)
$39.19
$720,236,563.30
$93,486.71
Class B Common Stock, par value $0.001 per share, each to be issued under the Viacom Inc. 2006 RSU Plan for Outside Directors
10,945 shares (4)
$39.19
$428,934.55
$55.67
Class B Common Stock, par value $0.001 per share, each to be issued under the Viacom Inc. 2011 RSU Plan for Outside Directors
337,424 shares (5)
$39.19
$13,223,646.56
$1,716.43
Total
18,726,439 shares
$39.19
$733,889,144.41
$95,258.81
(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 the 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 split, stock dividends or similar transactions.
(2)
Estimated solely for the purpose of calculating the registration fee, based, in accordance with Rules 457(c) and 457(h) under
the Securities Act, on the average of the high and low prices of Class B Common Stock as reported on the New York Stock Exchange
on December 3, 2019.
(3)
Represents 5,496,458 shares of Class B Common Stock issuable in the future upon the settlement of restricted stock unit awards
outstanding pursuant to the Viacom Inc. 2016 Long-Term Management Incentive Plan (such awards, the " LTMIP Rollover Awards"
and such plan, the "LTMIP"), which were assumed by the Company as a result of the Merger (as defined in the Explanatory
Note below). This Registration Statement also relates to the future offer and sale of 12,881,612 shares of Class B Common Stock
available for issuance upon settlement or exercise, as applicable, of awards under the LTMIP following consummation of the Merger.
(4)
Represents shares of Class B Common Stock issuable in the future upon the settlement of restricted stock unit awards outstanding
pursuant to the Viacom Inc. 2006 RSU Plan for Outside Directors (such awards, the "2006 RSU Rollover Awards" and such
plan, the "2006 RSU Plan") which were assumed by the Company as a result of the Merger.
(5)
Represents 188,830 shares of Class B Common Stock issuable in the future upon the settlement of restricted stock unit awards
outstanding pursuant to the Viacom Inc. 2011 RSU Plan for Outside Directors (such awards, the "2011 RSU Rollover Awards"
and such plan, the "2011 RSU Plan" and, together with the LTMIP and the 2006 RSU Plan, the "Plans") which
were assumed by the Company as a result of the Merger. This Registration Statement also relates to the future offer and sale of
148,594 shares of Class B Common Stock available for issuance upon settlement or exercise, as applicable, of awards under the 2011
RSU Plan following consummation of the Merger.
EXPLANATORY NOTE
On December 4, 2019 (the "Closing
Date"), pursuant to the terms of the Agreement and Plan of Merger, dated as of August 13, 2019, as amended by Amendment No.
1 to the Agreement and Plan of Merger, dated as of October 16, 2019 (the "Merger Agreement"), by and between the Company
(f/k/a CBS Corporation) and Viacom Inc., a Delaware corporation ("Viacom"), Viacom merged with and into the Company
(the "Merger"), with the Company continuing as the surviving corporation.
At the effective time of the Merger,
each outstanding LTMIP Rollover Award, 2006 RSU Rollover Award and 2011 RSU Rollover Award was converted into a corresponding award
with respect to Class B Common Stock in accordance with the terms of the Merger Agreement. This Registration Statement is being
filed for the purpose of registering up to 5,696,233 shares of Class B Common Stock issuable upon future settlement of the LTMIP
Rollover Awards, 2006 RSU Rollover Awards and 2011 RSU Rollover Awards. In addition, on the Closing Date, ViacomCBS assumed the
Plans and all awards outstanding thereunder and the future offer and sale of the remaining shares available for issuance under
the Plan, which amounts were adjusted pursuant to the terms of the Merger Agreement and are available for future grant by ViacomCBS.
Part
I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
The document or documents containing
the information specified in Part I are not required to be filed with the Securities and Exchange Commission (the "SEC")
as part of this Form S-8 and will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act.
Part
II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents, which have been
filed by the registrant with the SEC, are hereby incorporated by reference in:
·
Annual Report on Form 10-K for the fiscal year ended December 31, 2018, filed on February 15, 2019.
·
Quarterly Reports on Form 10-Q for the fiscal quarter ended March 31, 2019, filed on May 2, 2019, for the fiscal quarter ended
June 30, 2019, filed on August 8, 2019, and for the fiscal quarter ended September 30, 2019, filed on November 12, 2019.
·
All
                                         other reports filed pursuant to Section 13(a) and 15(d) of the
Securities
                                         Exchange Act of 1934, as amended (the "Exchange Act")
since
                                         the end of the fiscal year covered by the current report referred to in the first bullet
                                         above;
provided
,
however
, that the foregoing shall not include the incorporation
                                         by reference of any information furnished pursuant to Items 2.02, 7.01 or 9.01 of Form 8-K.
·
The description of the ViacomCBS common stock contained in the ViacomCBS registration statement on Form S-4 (File No. 333-234238)
first filed with the SEC on October 17, 2019, including any amendments or reports filed for the purpose of updating such description.
In addition, all documents filed by the
registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the effective date of this Registration
Statement (excluding any information furnished under Item 2.02 or 7.01 of any Current Report on Form 8-K, any furnished exhibit
related to such information, and any other information that is furnished and not filed, unless specifically incorporated by reference
in this Registration Statement) but prior to the filing of a post-effective amendment to this Registration Statement, which indicates
that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to
be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.
Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to
be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any
subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed to constitute a part of this Registration Statement, except as
so modified or superseded.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
ViacomCBS is incorporated in the State
of Delaware. Section 102(b)(7) of the Delaware General Corporation Law (the "DGCL") allows a corporation to include
in its certificate of incorporation a provision eliminating or limiting the personal liability of a director to the corporation
or its stockholders for monetary damages for breach of fiduciary duty as a director, except in cases where the director breached
his or her duty of loyalty to the corporation or its stockholders, failed to act in good faith, engaged in intentional misconduct
or a knowing violation of the law, willfully or negligently authorized the unlawful payment of a dividend or approved an unlawful
stock redemption or repurchase or obtained an improper personal benefit. ViacomCBS' Amended and Restated Certificate of Incorporation
(the "ViacomCBS Charter") contains provisions that eliminate directors' personal liability, in certain circumstances.
Pursuant to the ViacomCBS Charter and
the ViacomCBS' Amended and Restated Bylaws (the "ViacomCBS Bylaws"), ViacomCBS shall indemnify any person who
was or is involved in or is threatened to be involved in any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that he is or was a director or officer of ViacomCBS, or
is or was serving at the request of ViacomCBS as a director or officer (including, without limitation, a trustee) of another corporation,
limited liability company, partnership, joint venture, trust or other enterprise (such person, an "indemnitee"), to
the fullest extent authorized by the DGCL, as the same exists or may hereafter be amended (but, in the case of any such amendment
and unless applicable law otherwise requires, only to the extent that such amendment permits ViacomCBS to provide broader indemnification
rights than such law permitted ViacomCBS to provide prior to such amendment), against judgments, fines, amounts paid in settlement
and expenses (including, without limitation, attorneys' fees), actually and reasonably incurred by him in connection with
such action, suit or proceeding. Notwithstanding the foregoing, except with respect to proceedings to enforce rights to indemnification
and advancement of expenses, ViacomCBS shall indemnify an indemnitee in connection with a proceeding (or part thereof) initiated
by the indemnitee, if and only if the Board of Directors of ViacomCBS authorized the bringing of the action, suit or proceeding
(or part thereof) in advance of the commencement of the proceeding.
Pursuant to the ViacomCBS Charter and
the ViacomCBS Bylaws, to the extent that an indemnitee has been successful on the merits or otherwise in defense of any action,
suit or proceeding referred to above, or in defense of any claim, issue or matter therein, such person shall be indemnified against
expenses (including attorney's fees) actually and reasonably incurred by him in connection therewith.
The indemnification and advancement of
expenses provided by, or granted pursuant to, the indemnification provisions of the ViacomCBS Charter and the ViacomCBS Bylaws
shall not be deemed exclusive of any other rights to which a person seeking indemnification or advancement of expenses may be entitled
under any statute, bylaw, agreement, vote of stockholders or disinterested directors or otherwise, both as to action in his or
her official capacity and as to action in another capacity while holding office. Without limiting the foregoing, ViacomCBS is authorized
to enter into an agreement with any director, officer or employee of ViacomCBS providing indemnification for such person against
expenses, including attorney's fees, judgments, fines and amounts paid in settlement that result from any threatened, pending
or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, including any action, suit or
proceeding by or in the right of ViacomCBS, that arises by reason of the fact that such person is or was a director or officer
of ViacomCBS, or is or was serving at the request of ViacomCBS as a director or officer of another corporation, limited liability
company, partnership, joint venture, trust or other enterprise, to the fullest extent allowed by law, except that no such agreement
shall provide for indemnification for any actions that constitute fraud, actual dishonesty or willful misconduct. ViacomCBS has
entered into indemnification agreements with each of its directors and anticipates that it will enter into similar agreements with
future directors.
2
ViacomCBS may purchase and maintain insurance
on behalf of any person who is or was a director or officer of ViacomCBS, or is or was serving at the request of ViacomCBS as a
director or officer of another corporation, limited liability company, partnership, joint venture, trust or other enterprise against
any liability asserted against him or her and incurred by him in any such capacity, or arising out of his status as such, whether
or not ViacomCBS would have the power to indemnify him against such liability under the provisions of the ViacomCBS Charter. ViacomCBS
has purchased certain liability insurance for its officers and directors as permitted by Section 145(g) of the DGCL.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
3.1
Amended and Restated Certificate of Incorporation of the ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference from Exhibit 3.1 to the ViacomCBS' Current Report on Form 8-K filed on December 4, 2019).
3.2
Amended and Restated Bylaws of ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference from Exhibit 3.2 to the ViacomCBS' Current Report on Form 8-K filed on December 4, 2019).
5.1
Opinion of Shearman & Sterling LLP.
23.1
Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for CBS Corporation.
23.2
Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for Viacom Inc.
23.3
Consent of Shearman & Sterling LLP (included in Exhibit 5.1).
24.1
Power of Attorney.
24.2
Power of Attorney.
99.1
Viacom Inc. 2016 Long-Term Management Incentive Plan (incorporated by reference to Exhibit A to the Definitive Proxy Statement of Viacom Inc. filed January 23, 2015) (File No. 001-32686).
99.2
Viacom Inc. 2006 RSU Plan for Outside Directors  (incorporated by reference to Exhibit 10.37 to the Registrant's Registration Statement on Form S-4 as amended filed on November 23, 2005) (File No. 333-128821).
99.3
Viacom Inc. 2011 RSU Plan for Outside Directors, as amended and restated as of November 13, 2013 (incorporated by reference to
Exhibit 10.3 to the Quarterly Report on Form 10-Q of Viacom Inc. filed January 30, 2014
), and Amendment No.1 dated January 16, 2014 (incorporated by reference to
Exhibit 10.4 to the Quarterly Report on Form 10-Q of Viacom Inc. filed January 30, 2014
) (both File No. 001-32686).
99.4
Viacom Inc. 2011 RSU Plan for Outside Directors, as amended and restated as of January 1, 2016 (incorporated by reference to
Exhibit B to the Definitive Proxy Statement of Viacom Inc. filed January 23, 2015
), as further amended and restated as of May 18,
2016 (incorporated by reference to
Exhibit 10.2 to the Quarterly Report of Viacom Inc. filed August 4, 2016
) (both File No. 001-32686).
3
Item 9.
Undertakings.
(a)
The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most
recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information
set forth in this Registration Statement; and
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in this Registration
Statement or any material change to such information in this Registration Statement;
provided
,
however
, that paragraphs
(a)(1)(i) and (a)(1)(ii) of this Item do not apply if the information required to be included in a post-effective amendment by
those paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or 15(d) of
the Exchange Act that are incorporated by reference in this Registration Statement.
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold
at the termination of the offering.
(b)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each
filing of the registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each
filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act), that is incorporated by
reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In
the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred
or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will
be governed by the final adjudication of such issue.
4
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 December 5, 2019.
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 of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
Principal Executive Officer
*
President, Chief Executive Officer and
    Director
December 5, 2019
Robert M. Bakish
Principal Financial and Accounting Officers
/s/
        Christina Spade
Executive Vice President and Chief Financial Officer
December 5, 2019
Christina Spade
*
Executive Vice President, Controller & Chief Accounting Officer
December 5, 2019
Katherine M. Gill-Charest
Directors
*
Director
December 5, 2019
Candace K. Beinecke
*
Director
December 5, 2019
Barbara M. Byrne
*
Director
December 5, 2019
Brian Goldner
*
Director
December 5, 2019
Linda M. Griego
*
Director
December 5, 2019
Robert N. Klieger
*
Director
December 5, 2019
Judith A. McHale
*
Director
December 5, 2019
Ronald L. Nelson
5
*
Director
December 5, 2019
Charles E. Phillips, Jr.
*
Non-executive Chair of the Board of Directors
December 5, 2019
Shari E. Redstone
*
Director
December 5, 2019
Susan Schuman
*
Director
December 5, 2019
Nicole Seligman
*
Director
December 5, 2019
Frederick O. Terrell
*By:
/s/ Christa A. D'Alimonte
Christa A. D'Alimonte
Attorney-in-Fact
6