Item 2.02 Results of Operations and Financial Condition.

On May 7, 2020, ViacomCBS Inc. issued a press release announcing earnings for the first quarter ended March 31, 2020. A copy of the press release is furnished herewith as Exhibit 99 and is incorporated by reference herein in its entirety.

The information furnished pursuant to this Item 2.02, including Exhibit 99, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities under that Section and shall not be deemed to be incorporated by reference into any filings under the Securities Act of 1933 or the Securities Exchange Act of 1934.

Item 9.01 Financial Statements and Exhibits.




(d) Exhibits.

 Exhibit
 Number                                 Description of Exhibit

   99              Press release of ViacomCBS Inc., dated May 7, 2020, announcing
                 earnings for the first quarter ended March 31, 2020.

   104           Cover Page Interactive Data File (embedded within the Inline XBRL
                 document).

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