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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54%; font: 10pt/normal Times New Roman, Times, Serif; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="width: 46%; font: 10pt/normal 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/normal 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/normal 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/normal 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/normal 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>Viacom Excess 401(k) Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Viacom Excess 401(k) Plan for Designated
Senior Executives</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Viacom Bonus Deferral Plan for Designated
Senior Executives</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>&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: 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: 0; text-align: center"><B><I>Copies to:</I></B></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 45%">
        <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: 21%; padding-left: 0.1in">&nbsp;</TD>
    <TD STYLE="width: 34%">
        <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: 0; text-align: center">&nbsp;</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/normal Times New Roman, Times, Serif">Large accelerated filer</TD>
    <TD STYLE="width: 2%; font: 10pt/normal 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/normal Times New Roman, Times, Serif">Accelerated filer</TD>
    <TD STYLE="width: 4%; font: 10pt/normal 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/normal Times New Roman, Times, Serif">Non-accelerated filer</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif">Smaller reporting company</TD>
    <TD STYLE="font: 10pt/normal 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/normal Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif">Emerging growth company</TD>
    <TD STYLE="font: 10pt/normal 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;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&nbsp;</FONT></P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0 0"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&nbsp;</FONT></P>

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

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

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<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; border-bottom: Black 0.5pt solid; text-align: center"><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; border-bottom: Black 0.5pt solid; text-align: center"><B>Amount to
        be Registered</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; border-bottom: Black 0.5pt solid; text-align: center"><B>Proposed
        Maximum Offering Price Per Share</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; border-bottom: Black 0.5pt solid; text-align: center"><B>Proposed
        Maximum Aggregate Offering Price (4)</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; border-bottom: Black 0.5pt solid; text-align: center"><B>Amount of
        Registration Fee</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Deferred Compensation Obligations<SUP>(1)</SUP><BR>
        <BR>
        </P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Total</B></P></TD>
    <TD STYLE="padding-right: 4.3pt; padding-left: 4.3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">$200,000,000 (2)<BR>
        $50,000,000 (3)<BR>
        <BR>
        </P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">$250,000,000</P></TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif; padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">100%</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif; padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$250,000,000</TD>
    <TD STYLE="font: 10pt/normal Times New Roman, Times, Serif; padding-right: 4.3pt; padding-left: 4.3pt; text-align: center">$32,450</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: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>The Deferred Compensation Obligations are unsecured obligations of the ViacomCBS Inc. (&ldquo;ViacomCBS,&rdquo; the &ldquo;Company&rdquo;
or the &ldquo;registrant&rdquo;) to pay deferred compensation in the future in accordance with the terms of the Viacom Excess 401(k)
Plan, the Viacom Excess 401(k) Plan for Designated Senior Executives, the Viacom Bonus Deferral Plan and the Viacom Bonus Deferral
Plan for Designated Senior Executives.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Amount of Deferred Compensation Obligations registered with respect to the Viacom Excess 401(k) Plan and the Viacom Excess
401(k) Plan for Designated Senior Executives.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD>Amount of Deferred Compensation Obligations registered with respect to the Viacom Bonus Deferral Plan and the Viacom Bonus
Deferral Plan for Designated Senior Executives.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD>The proposed maximum aggregate offering price was estimated solely for the purpose of calculating the registration fee pursuant
to Rule 457(h) under the Securities Act of 1933, as amended.</TD></TR></TABLE>

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

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center">&nbsp;EXPLANATORY NOTE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">On December 4, 2019, 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">As a result of the Merger, ViacomCBS
assumed the Viacom Excess 401(k) Plan, the Viacom Excess 401(k) Plan for Designated Senior Executives, the Viacom Bonus Deferral
Plan and the Viacom Bonus Deferral Plan for Designated Senior Executives (together, the &ldquo;Plans&rdquo;) and the deferred compensation
obligations thereunder. This Registration Statement is being filed to register $250,000,000 of unsecured obligations of Viacom
to pay deferred compensation from time to time in the future in accordance with the terms of the Plans.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"><FONT STYLE="font-weight: normal">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.</FONT></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0in">Item 3.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Incorporation of Documents by Reference.</P>

<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>

<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: 0.25in"><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>

<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: 0.25in"><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 &ldquo;Exchange Act&rdquo;) <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 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0in">Item 4.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Description of Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Under the Viacom Excess 401(k) Plan and
the Viacom Excess 401(k) Plan for Designated Senior Executives, the registrant provides eligible employees the opportunity to agree
to the deferral of a specific percentage of their cash compensation. Under the Viacom Bonus Deferral Plan and the Viacom Bonus
Deferral Plan for Designated Senior Executives, the registrant provides eligible employees the opportunity to agree to the deferral
of a specific percentage of their bonus compensation. The obligations of the registrant under such agreements (the &ldquo;Obligations&rdquo;)
will be unsecured general obligations of the registrant to pay the deferred compensation, including, in the case of the Excess
401(k) Plan and the Excess 401(k) Plan for Designated Senior Executives, the amounts that the registrant has credited to a participant&rsquo;s
account as matching contributions, and earnings credited on such amounts in the future in accordance with the terms of the applicable
plan, and will rank pari passu with other unsecured and unsubordinated indebtedness of the registrant from time to time outstanding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Under the Plans, amounts credited to
a participant&rsquo;s account are credited with earnings based on a notional investment measurement, which may be shares in investment
companies registered under the Investment Company Act of 1940 (mutual funds), commingled investment funds managed by banks or registered
investment advisors, bank and debt obligations, investment contracts issued by insurance companies, direct or guaranteed federal
or state governmental obligations and shares of common stock that are listed on a domestic or international stock exchange, including
shares of the registrant&rsquo;s Class A Common Stock, par value $0.001 per share, and Class B Common Stock, par value $0.001 per
share. The Obligations are payable in cash after termination of employment in a lump-sum distribution or in installments, in accordance
with the participant&rsquo;s payment election made in accordance with the terms of the applicable plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">The Obligations are not subject in any
manner to anticipation, alienation, sale, transfer, assignment, pledge, hypothecation, encumbrance, attachment or garnishment.
Any attempt by any person to transfer or assign benefits under the Plans, other than a claim for benefits by a participant or his
or her beneficiary(ies), will be null and void.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"><FONT STYLE="font-weight: normal">There
is no trading market for the Obligations. The Obligations are not convertible into any other security of the registrant. No trustee
has been appointed to take action with respect to the Obligations and each participant in the Plans will be responsible for enforcing
his or her own rights with respect to the Obligations. The registrant may, but is not obligated to, set aside amounts or establish
a trust or fund to serve as a source of funds from which it can satisfy the Obligations. Participants in the Plans will have no
rights to any assets held in any trust or fund except as general creditors of the registrant. Assets in any trust or fund will
at all times be subject to the claims of the registrant&rsquo;s general creditors.</FONT></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0in">Item 5.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Interests of Named Experts and Counsel.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0in">Item 6.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Indemnification of Directors and Officers.</P>

<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"></P>

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<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>

<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>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0in">Item 7.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Exemption from Registration Claimed.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0in">Item 8.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Exhibits.</P>

<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/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 ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference from Exhibit 3.1 to the Registrant&rsquo;s 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, effective as of December 4, 2019 (incorporated by reference from Exhibit 3.2 to the Registrant&rsquo;s 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="ss158994_ex0501.htm">5.1</A></TD><TD><A HREF="ss158994_ex0501.htm">Opinion of Shearman &amp; Sterling LLP.</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="ss158994_ex2301.htm">23.1</A></TD><TD><A HREF="ss158994_ex2301.htm">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>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; 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="ss158994_ex2302.htm">23.2</A></TD><TD><P><A HREF="ss158994_ex2302.htm">Consent of PricewaterhouseCoopers LLP, Independent Public Registered Accounting Firm for Viacom Inc.</A></P>

</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="ss158994_ex0501.htm">23.3</A></TD><TD><A HREF="ss158994_ex0501.htm">Consent of Shearman &amp; Sterling LLP (included in Exhibit 5.1).</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="ss158994_ex2401.htm">24.1</A></TD><TD><A HREF="ss158994_ex2401.htm">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="ss158994_ex2402.htm" STYLE="-sec-extract: exhibit">24.2</A></TD><TD><A HREF="ss158994_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">99.1</TD><TD>Viacom Excess 401(k) Plan (the Viacom Excess 401(k) Plan is substantially similar to the Viacom Excess 401(k) Plan for Designated
Senior Executives; see Exhibits <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312509026502/dex1014.htm">99.2</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312510257767/dex1015.htm">99.3</A> below).</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/1339947/000119312509026502/dex1014.htm">99.2</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312509026502/dex1014.htm">Viacom Excess 401(k) Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference from Exhibit 10.14 to the Annual Report on Form 10-K of Viacom filed February 12, 2009) (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/1339947/000119312510257767/dex1015.htm">99.3</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312510257767/dex1015.htm">Amendments, effective as of April 1, 2009 and December 31, 2009, to the Viacom Excess 401(k) Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference to Exhibit 10.15 to the Transition Report on Form 10-K of Viacom Inc. filed November 12, 2010) (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">99.4</TD><TD>Viacom Bonus Deferral Plan (the Viacom Bonus Deferral Plan is substantially similar to the Viacom Bonus Deferral Plan for Designated
Senior Executives; see Exhibits <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312509026502/dex1015.htm">99.5</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312510257767/dex1017.htm">99.6</A> below).</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/1339947/000119312509026502/dex1015.htm">99.5</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312509026502/dex1015.htm">Viacom Bonus Deferral Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference from Exhibit 10.15 to the Annual Report on Form 10-K of Viacom filed February 12, 2009) (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/1339947/000119312510257767/dex1017.htm">99.6</A></TD><TD><A HREF="http://www.sec.gov/Archives/edgar/data/1339947/000119312510257767/dex1017.htm">Amendment, effective as of December 31, 2009, to the Viacom Bonus Deferral Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference to Exhibit 10.17 to the Transition Report on Form 10-K of Viacom filed on November 12, 2010) (File No. 001-32686).</A></TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Item 9.<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT>Undertakings.</P>

<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)</TD><TD>The undersigned registrant hereby undertakes:</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">(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: 1in"></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: 1in"></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: 1in"></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>

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

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

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

<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>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in"></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, as amended, 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/normal 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/normal 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/normal 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; padding-right: 5.75pt;text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">President, Chief Executive Officer and Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt"><P STYLE="margin-top: 0; margin-bottom: 0"><I>Principal Financial and Accounting Officers</I></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><I>&nbsp;</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; border-bottom: Black 0.5pt solid; text-align: left">/s/
 Christina Spade</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">Executive Vice President and Chief Financial Officer</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">Executive Vice President, Controller &amp; Chief Accounting Officer</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">December 5, 2019</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 10pt/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal Times New Roman, Times, Serif; padding-right: 5.75pt">Robert N. Klieger</TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; padding-right: 5.75pt; width: 34%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt; width: 47%">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal 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/normal 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/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal Times New Roman, Times, Serif; padding-right: 5.75pt">Susan Schuman</TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal Times New Roman, Times, Serif; padding-right: 5.75pt">Nicole Seligman</TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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; border-bottom: Black 0.5pt solid; text-align: center">*</P></TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-top: 8pt; padding-right: 5.75pt">Director</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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/normal Times New Roman, Times, Serif; padding-right: 5.75pt">Frederick O. Terrell</TD>
    <TD STYLE="vertical-align: top; font: 10pt/normal Times New Roman, Times, Serif; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt/normal 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"></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": "333-235365", "film-number": "191270325"}, "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 Excess 401(k) Plan
Viacom Excess 401(k) Plan for Designated
Senior Executives
Viacom Bonus Deferral Plan
Viacom Bonus Deferral Plan for Designated
Senior Executives
(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
Proposed
        Maximum Offering Price Per Share
Proposed
        Maximum Aggregate Offering Price (4)
Amount of
        Registration Fee
Deferred Compensation Obligations
(1)
Total
$200,000,000 (2)
$50,000,000 (3)
$250,000,000
100%
$250,000,000
$32,450
(1)
The Deferred Compensation Obligations are unsecured obligations of the ViacomCBS Inc. ("ViacomCBS," the "Company"
or the "registrant") to pay deferred compensation in the future in accordance with the terms of the Viacom Excess 401(k)
Plan, the Viacom Excess 401(k) Plan for Designated Senior Executives, the Viacom Bonus Deferral Plan and the Viacom Bonus Deferral
Plan for Designated Senior Executives.
(2)
Amount of Deferred Compensation Obligations registered with respect to the Viacom Excess 401(k) Plan and the Viacom Excess
401(k) Plan for Designated Senior Executives.
(3)
Amount of Deferred Compensation Obligations registered with respect to the Viacom Bonus Deferral Plan and the Viacom Bonus
Deferral Plan for Designated Senior Executives.
(4)
The proposed maximum aggregate offering price was estimated solely for the purpose of calculating the registration fee pursuant
to Rule 457(h) under the Securities Act of 1933, as amended.
EXPLANATORY NOTE
On December 4, 2019, 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.
As a result of the Merger, ViacomCBS
assumed the Viacom Excess 401(k) Plan, the Viacom Excess 401(k) Plan for Designated Senior Executives, the Viacom Bonus Deferral
Plan and the Viacom Bonus Deferral Plan for Designated Senior Executives (together, the "Plans") and the deferred compensation
obligations thereunder. This Registration Statement is being filed to register $250,000,000 of unsecured obligations of Viacom
to pay deferred compensation from time to time in the future in accordance with the terms of the Plans.
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 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.
Under the Viacom Excess 401(k) Plan and
the Viacom Excess 401(k) Plan for Designated Senior Executives, the registrant provides eligible employees the opportunity to agree
to the deferral of a specific percentage of their cash compensation. Under the Viacom Bonus Deferral Plan and the Viacom Bonus
Deferral Plan for Designated Senior Executives, the registrant provides eligible employees the opportunity to agree to the deferral
of a specific percentage of their bonus compensation. The obligations of the registrant under such agreements (the "Obligations")
will be unsecured general obligations of the registrant to pay the deferred compensation, including, in the case of the Excess
401(k) Plan and the Excess 401(k) Plan for Designated Senior Executives, the amounts that the registrant has credited to a participant's
account as matching contributions, and earnings credited on such amounts in the future in accordance with the terms of the applicable
plan, and will rank pari passu with other unsecured and unsubordinated indebtedness of the registrant from time to time outstanding.
Under the Plans, amounts credited to
a participant's account are credited with earnings based on a notional investment measurement, which may be shares in investment
companies registered under the Investment Company Act of 1940 (mutual funds), commingled investment funds managed by banks or registered
investment advisors, bank and debt obligations, investment contracts issued by insurance companies, direct or guaranteed federal
or state governmental obligations and shares of common stock that are listed on a domestic or international stock exchange, including
shares of the registrant's Class A Common Stock, par value $0.001 per share, and Class B Common Stock, par value $0.001 per
share. The Obligations are payable in cash after termination of employment in a lump-sum distribution or in installments, in accordance
with the participant's payment election made in accordance with the terms of the applicable plan.
The Obligations are not subject in any
manner to anticipation, alienation, sale, transfer, assignment, pledge, hypothecation, encumbrance, attachment or garnishment.
Any attempt by any person to transfer or assign benefits under the Plans, other than a claim for benefits by a participant or his
or her beneficiary(ies), will be null and void.
There
is no trading market for the Obligations. The Obligations are not convertible into any other security of the registrant. No trustee
has been appointed to take action with respect to the Obligations and each participant in the Plans will be responsible for enforcing
his or her own rights with respect to the Obligations. The registrant may, but is not obligated to, set aside amounts or establish
a trust or fund to serve as a source of funds from which it can satisfy the Obligations. Participants in the Plans will have no
rights to any assets held in any trust or fund except as general creditors of the registrant. Assets in any trust or fund will
at all times be subject to the claims of the registrant's general creditors.
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.
2
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.
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.
3
Item 8.
Exhibits.
3.1
Amended and Restated Certificate of Incorporation of ViacomCBS Inc., effective as of December 4, 2019 (incorporated by reference from Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed on December 4, 2019).
3.2
Amended and Restated Bylaws of ViacomCBS, effective as of December 4, 2019 (incorporated by reference from Exhibit 3.2 to the Registrant's 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 Excess 401(k) Plan (the Viacom Excess 401(k) Plan is substantially similar to the Viacom Excess 401(k) Plan for Designated
Senior Executives; see Exhibits
99.2
and
99.3
below).
99.2
Viacom Excess 401(k) Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference from Exhibit 10.14 to the Annual Report on Form 10-K of Viacom filed February 12, 2009) (File No. 001-32686).
99.3
Amendments, effective as of April 1, 2009 and December 31, 2009, to the Viacom Excess 401(k) Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference to Exhibit 10.15 to the Transition Report on Form 10-K of Viacom Inc. filed November 12, 2010) (File No. 001-32686).
99.4
Viacom Bonus Deferral Plan (the Viacom Bonus Deferral Plan is substantially similar to the Viacom Bonus Deferral Plan for Designated
Senior Executives; see Exhibits
99.5
and
99.6
below).
99.5
Viacom Bonus Deferral Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference from Exhibit 10.15 to the Annual Report on Form 10-K of Viacom filed February 12, 2009) (File No. 001-32686).
99.6
Amendment, effective as of December 31, 2009, to the Viacom Bonus Deferral Plan for Designated Senior Executives, as amended and restated January 1, 2009 (incorporated by reference to Exhibit 10.17 to the Transition Report on Form 10-K of Viacom filed on November 12, 2010) (File No. 001-32686).
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.
4
(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.
5
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, as amended, 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
6
*
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
7