ViacomCBS : An amendment to a SC 13D filing

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

SCHEDULE 13D

Under the Securities Exchange Act of 1934(Amendment No. 8)

ViacomCBS Inc. (previously filed as CBS Corporation)

(Name of Issuer)

Class A Common Stock

(Title of Class of Securities)

________92556H107_________

(CUSIP Number)

David Goldman

GAMCO Investors, Inc.

One Corporate Center

Rye, New York 10580-1435

[phone]

(Name, Address and Telephone Number of Person Authorized to Receive Notices and Communications)

______________________December 5, 2019________________________

(Date of Event which Requires Filing of this Statement)

If the filing person has previously filed a statement on Schedule 13G to report the acquisition that is the subject of this Schedule 13D, and is filing this schedule because of §§ 240.13d-1(e),240.13d-1(f) or 240.13d-1(g), check the following box .

1

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

	Gabelli Funds, LLC	I.D. No. 13-4044523
2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) 00-Funds of investment advisory clients

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization New York

Number Of	: 7	Sole voting power
	:
Shares	:	2,661,691	(Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	2,661,691	(Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None

:

1. Aggregate amount beneficially owned by each reporting person 2,661,691 (Item 5)
2. Check box if the aggregate amount in row (11) excludes certain shares
   (SEE INSTRUCTIONS)
3. Percent of class represented by amount in row (11) 5.09%
4. Type of reporting person (SEE INSTRUCTIONS)

IA, CO

2

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

	GAMCO Asset Management, Inc.	I.D. No. 13-4044521
2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS)	(a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) 00-Funds of investment advisory clients

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization New York

Number Of	: 7	Sole voting power
	:
Shares	:	2,530,096 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	2,621,020 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 2,621,020 (Item 5)
2. Check box if the aggregate amount in row (11) excludes certain shares
   (SEE INSTRUCTIONS)
3. Percent of class represented by amount in row (11) 5.01%
4. Type of reporting person (SEE INSTRUCTIONS)

IA, CO

3

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only) Gabelli & Company Investment Advisers, Inc.

I.D. No. 13-3379374

2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) 00 - Client Funds

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization Delaware

Number Of	: 7	Sole voting power
	:
Shares	:	18,180 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	18,180 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 18,180 (Item 5)
2. Check box if the aggregate amount in row (11) excludes certain shares
   (SEE INSTRUCTIONS)
3. Percent of class represented by amount in row (11) 0.03%
4. Type of reporting person (SEE INSTRUCTIONS)

HC, CO

4

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

	Gabelli Foundation, Inc.	I.D. No.	94-2975159
2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS)	(a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) WC

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization
  NV

Number Of	: 7	Sole voting power
	:
Shares	:	12,943 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	12,943 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 12,943 (Item 5)
2. Check box if the aggregate amount in row (11) excludes certain shares
   (SEE INSTRUCTIONS)
3. Percent of class represented by amount in row (11) 0.02%
4. Type of reporting person (SEE INSTRUCTIONS)

00-Private Foundation

5

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

	MJG Associates, Inc.	I.D. No. 06-1304269
2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS)	(a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) 00-Client Funds

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization Connecticut

Number Of	: 7	Sole voting power
	:
Shares	:	33,091 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	33,091 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 33,091 (Item 5)
2. Check box if the aggregate amount in row (11) excludes certain shares
   (SEE INSTRUCTIONS)
3. Percent of class represented by amount in row (11) 0.06%
4. Type of reporting person (SEE INSTRUCTIONS)

CO

6

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

	GGCP, Inc.	I.D. No. 13-3056041
2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS)	(a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) WC

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization Wyoming

Number Of	: 7	Sole voting power
	:
Shares	:	15,636 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	15,636 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 15,636 (Item 5)
   Check box if the aggregate amount in row (11) excludes certain shares
2. (SEE INSTRUCTIONS) X
3. Percent of class represented by amount in row (11) 0.03%
4. Type of reporting person (SEE INSTRUCTIONS)

HC, CO

7

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

GAMCO Investors, Inc.I.D. No. 13-4007862

Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) None

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization New York

Number Of	: 7	Sole voting power
	:
Shares	:	None (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	None (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person None (Item 5)
   Check box if the aggregate amount in row (11) excludes certain shares
2. (SEE INSTRUCTIONS) X
3. Percent of class represented by amount in row (11) 0.00%
4. Type of reporting person (SEE INSTRUCTIONS)

HC, CO

8

CUSIP No. 92556H107
1	Names of reporting persons
	I.R.S. identification nos. of above persons (entities only)
	Associated Capital Group, Inc.	I.D. No. 47-3965991
	Check the appropriate box if a member of a group (SEE INSTRUCTIONS)

(a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) WC

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization Delaware

Number Of	: 7	Sole voting power
	:
Shares	:	4,035 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	4,035 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 4,035 (Item 5)
   Check box if the aggregate amount in row (11) excludes certain shares
2. (SEE INSTRUCTIONS) X
3. Percent of class represented by amount in row (11) 0.01%
4. Type of reporting person (SEE INSTRUCTIONS)

HC, CO

9

CUSIP No. 92556H107

• Names of reporting persons
  I.R.S. identification nos. of above persons (entities only)

	Mario J. Gabelli
2	Check the appropriate box if a member of a group (SEE INSTRUCTIONS) (a)

(b)

• Sec use only

• Source of funds (SEE INSTRUCTIONS) 00 - Funds of a Private Entity

• Check box if disclosure of legal proceedings is required pursuant to items 2 (d) or 2 (e)

• Citizenship or place of organization
  USA

Number Of	: 7	Sole voting power
	:
Shares	:	8,788 (Item 5)
Beneficially	:
: 8	Shared voting power
Owned	:
:	None
By Each	:
: 9	Sole dispositive power
Reporting	:
:	8,788 (Item 5)
Person	:
:10	Shared dispositive power
With	:
:	None
	:

1. Aggregate amount beneficially owned by each reporting person 8,788 (Item 5)
   Check box if the aggregate amount in row (11) excludes certain shares
2. (SEE INSTRUCTIONS) X
3. Percent of class represented by amount in row (11) 0.01%
4. Type of reporting person (SEE INSTRUCTIONS)

IN

10

Item 1.	Security and Issuer
	This Amendment No. 8 to Schedule 13D on the Class A Common Stock of ViacomCBS Inc. (previously filed as CBS Corporation) (the

"Issuer") is being filed on behalf of the undersigned to amend the Schedule 13D, as amended (the "Schedule 13D") which was originally filed on January 13, 2006. Unless otherwise indicated, all capitalized terms used herein but not defined herein shall have the same meanings as set forth in the Schedule 13D.

Item 2.	Identity and Background
	Item 2 to Schedule 13D is amended, in pertinent part, as follows:
	This statement is being filed by Mario J. Gabelli ("Mario Gabelli") and various entities which he

directly or indirectly controls or for which he acts as chief investment officer. These entities, except for LICT Corporation ("LICT) and CIBL, Inc. ("CIBL"), engage in various aspects of the securities business, primarily as investment adviser to various institutional and individual clients, including registered investment companies and pension plans, and as general partner or the equivalent of various private investment partnerships or private funds and as a registered broker-dealer. Certain of these entities may also make investments for their own accounts.

The foregoing persons in the aggregate often own beneficially more than 5% of a class of equity securities of a particular issuer. Although several of the foregoing persons are treated as institutional investors for purposes of reporting their beneficial ownership on the short-form Schedule 13G, the holdings of those who do not qualify as institutional investors may exceed the 1% threshold presented for filing on Schedule 13G or implementation of their investment philosophy may from time to time require action which could be viewed as not completely passive. In order to avoid any question as to whether their beneficial ownership is being reported on the proper form and in order to provide greater investment flexibility and administrative uniformity, these persons have decided to file their beneficial ownership reports on the more detailed Schedule 13D form rather than on the short-form Schedule 13G and thereby to provide more expansive disclosure than may be necessary.

(a), (b) and (c) - This statement is being filed by one or more of the following persons: GGCP, Inc. ("GGCP"), GGCP Holdings LLC ("GGCP Holdings"), GAMCO Investors, Inc. ("GBL"), Associated Capital Group, Inc. ("AC"), Gabelli Funds, LLC ("Gabelli Funds"), GAMCO Asset Management Inc. ("GAMCO"), Teton Advisors, Inc. ("Teton Advisors"), Gabelli & Company Investment Advisers, Inc. ("GCIA"), Morgan Group Holding Co., ("MGH"), G.research, LLC ("G.research"), MJG Associates, Inc. ("MJG Associates"), Gabelli Foundation, Inc. ("Foundation"), Mario Gabelli, LICT and CIBL. Those of the foregoing persons signing this Schedule 13D are hereinafter referred to as the "Reporting Persons".

GGCP makes investments for its own account and is the manager and a member of GGCP Holdings which is the controlling shareholder of GBL and AC. GBL, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those named below. AC, a public company listed on the New York Stock Exchange, is the parent company for a variety of companies engaged in the securities business, including certain of those listed below.

GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser registered under the Investment Advisers Act of 1940, as amended ("Advisers Act"). GAMCO is an investment manager providing discretionary managed account services for employee benefit plans, private investors, endowments, foundations and others.

GCIA, a wholly owned subsidiary of AC, is an investment adviser registered under the Advisers Act and serves as a general partner or investment manager to limited partnerships and offshore investment companies and other accounts. As a part of its business, GCIA may purchase or sell securities for its own account. GCIA is a general partner or investment manager of a number of funds or partnerships, including Gabelli Associates Fund, L.P., Gabelli Associates Fund II, L.P., Gabelli Associates Limited, Gabelli Associates Limited II E, ALCE Partners, L.P., Gabelli Capital Structure Arbitrage Fund LP, Gabelli Capital Structure Arbitrage Fund Limited, Gabelli Intermediate Credit Fund L.P., GAMA Select Energy + L.P., GAMCO Medical Opportunities L.P., and Gabelli Multimedia Partners, L.P.

G.research is a wholly owned subsidiary of MGH. MGH in turn is controlled by AC through an 83% ownership interest. G.research, is a broker-dealer registered under the Securities Exchange Act of 1934, as amended ("1934 Act"), which as a part of its business regularly purchases and sells securities for its own account.

Gabelli Funds, a wholly owned subsidiary of GBL, is a limited liability company. Gabelli Funds is an investment adviser registered under the Advisers Act which provides advisory services for The Gabelli Equity Trust Inc., The Gabelli Asset Fund, The GAMCO Growth Fund, The Gabelli Convertible and Income Securities Fund Inc., The Gabelli Value 25 Fund Inc., The Gabelli Small Cap Growth Fund, The Gabelli Equity Income Fund, The Gabelli ABC Fund, The GAMCO Global Content & Connectivity Fund, The Gabelli Gold Fund, Inc., The Gabelli Multimedia Trust Inc., The Gabelli Global Rising Income & Dividend Fund, The Gabelli Capital Asset Fund, The GAMCO International Growth Fund, Inc., The GAMCO Global Growth Fund, The Gabelli Utility Trust, The Gabelli Utilities Fund, The Gabelli Dividend Growth Fund, The Gabelli Focus Five Fund, The Comstock Capital Value Fund, The Gabelli Dividend and Income Trust, The Gabelli Global Utility & Income Trust, The GAMCO Global Gold, Natural Resources, & Income Trust, The GAMCO Natural Resources Gold & Income Trust, The GDL Fund, Gabelli Enterprise Mergers & Acquisitions Fund, The Gabelli ESG Fund, Inc., The Gabelli International Small Cap Fund, The Gabelli Healthcare & Wellness Rx Trust, The Gabelli Global Small and Mid Cap Value Trust, Gabelli Value Plus+ Trust, Gabelli Merger Plus+ Trust Plc, The Gabelli Global Financial Services Fund, The Gabelli Global Mini Mites Fund, The Gabelli Go Anywhere Trust, The Gabelli Media Mogul Fund, The Gabelli Pet Parents' Fund, The Gabelli U.S. Treasury Money Market Fund, Bancroft Fund Ltd. and Ellsworth Growth & Income Fund Ltd. (collectively, the "Funds"), which are registered investment companies. Gabelli Funds is also the investment adviser to The GAMCO International SICAV (sub-funds GAMCO Merger Arbitrage and GAMCO All Cap Value), a UCITS III vehicle.

Teton Advisors, an investment adviser registered under the Advisers Act, provides discretionary advisory services to The TETON Westwood Mighty Mitessm Fund, The TETON Westwood Income Fund, The TETON Westwood SmallCap Equity Fund, TETON Westwood Intermediate Bond Fund, and The TETON Westwood Mid-Cap Equity Fund.

MJG Associates provides advisory services to private investment partnerships and offshore funds. Mario Gabelli is the sole shareholder, director and employee of MJG Associates. MJG Associates is the Investment Manager of Gabelli International Limited and Gabelli Fund, LDC. Mario J. Gabelli is the general partner of Gabelli Performance Partnership, LP.

The Foundation is a private foundation. Mario Gabelli is the Chairman, a Trustee and the Investment Manager of the Foundation. Elisa M. Wilson is the President of the Foundation.

LICT is a holding company with operating subsidiaries engaged primarily in the rural telephone industry. LICT actively pursues new business ventures and acquisitions. LICT makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is the Chief Executive Officer, a director, and substantial shareholder of LICT.

CIBL is a holding company with interests in telecommunications operations, primarily in the rural telephone industry. CIBL actively pursues new business ventures and acquisitions. CIBL makes investments in marketable securities to preserve capital and maintain liquidity for financing their business activities and acquisitions and are not engaged in the business of investing, or trading in securities. Mario J. Gabelli is a director, and substantial shareholder of CIBL.

Mario Gabelli is the controlling stockholder, Chief Executive Officer and a director of GGCP and Chairman and Chief Executive Officer of GBL. He is the Executive Chairman of AC. Mario Gabelli is also a member of GGCP Holdings. Mario Gabelli is the controlling shareholder of Teton.

The Reporting Persons do not admit that they constitute a group.

GAMCO is a New York corporation and GBL, MGH and Teton Advisors are Delaware corporations, each having its principal business office at One Corporate Center, Rye, New York 10580. GGCP is a Wyoming corporation and AC and GCIA are Delaware corporations each having its principal business office 191 Mason Street, Greenwich, CT 06830. GGCP Holdings is a Delaware limited liability corporation having its principal business office at 191 Mason

Street, Greenwich, CT 06830. G.research is a Delaware limited liability company having its principal officers at One Corporate Center, Rye, New York 10580. Gabelli Funds is a New York limited liability company having its principal business office at One Corporate Center, Rye, New York 10580. MJG Associates is a Connecticut corporation having its principal business office at 191 Mason Street, Greenwich, CT 06830. The Foundation is a Nevada corporation having its principal offices at 165 West Liberty Street, Reno, Nevada 89501. LICT is a Delaware corporation having its principal place of business as 401 Theodore Fremd Avenue, Rye, New York 10580. CIBL, Inc. is a Delaware corporation having its principal place of business as 165 West Liberty Street, Suite 220, Reno, NV 89501.

For information required by instruction C to Schedule 13D with respect to the executive officers and directors of the foregoing entities and other related persons (collectively, "Covered Persons"), reference is made to Schedule I annexed hereto and incorporated herein by reference.

1. - Not applicable.
2. - Not applicable.
3. - Reference is made to Schedule I hereto.

Item 3.	Source and Amount of Funds or Other Consideration
	Item 3 to Schedule 13D is amended, in pertinent part, as follows:
	The Reporting Persons used an aggregate of approximately $366,610 to purchase the additional Securities reported as beneficially owned in Item

5 since the most recent filing on Schedule 13D. GAMCO and Gabelli Funds used approximately $319,842 and $46,768 respectively, of funds that were provided through the accounts of certain of their investment advisory clients (and, in the case of some of such accounts at GAMCO, may be through borrowings from client margin accounts) in order to purchase the Securities for such clients.

Item 5.	Interest In Securities Of The Issuer
	Item 5 to Schedule 13D is amended, in pertinent part, as follows:

1. The Reporting Persons own 5,375,384 shares, representing approximately 10.3% of the Issuer's Class A shares outstanding and approximately 50% of the Issuer's Class A shares not controlled by National Amusements, Inc. The approximately 52,275,000 Class A shares outstanding used to calculate the 10.3% ownership is arrived at by adding the pre-merger number of shares outstanding of CBS Corporation - Class A to the number of shares outstanding of Viacom Inc. - Class A shares, which were converted automatically into 0.59625 shares of the Issuer. The Reporting Persons beneficially own those Securities as follows:

	Shares of	% of Class of
Name	Common Stock	Common
Gabelli Funds	2,661,691	5.09%
GAMCO	2,621,020	5.01%
GCIA	18,180	0.03%
GGCP	15,636	0.03%
Foundation	12,943	0.02%
Mario Gabelli	8,788	0.01%
AC	4,035	0.01%
MJG Associates	33,091	0.06%

Mario Gabelli is deemed to have beneficial ownership of the Securities owned beneficially by each of the foregoing persons. GCIA is deemed to have beneficial ownership of the Securities owned beneficially by G.research. AC, GBL and GGCP are deemed to have beneficial ownership of the Securities owned beneficially by each of the foregoing persons other than Mario Gabelli and the Foundation.

1. Each of the Reporting Persons and Covered Persons has the sole power to vote or direct the vote and sole power to dispose or to direct the disposition of the Securities reported for it, either for its own benefit or for the benefit of its investment clients or its partners, as the case may be, except that (i) GAMCO does not have the authority to vote 90,924 of the reported shares, (ii) Gabelli Funds has sole dispositive and voting power with respect to the shares of the Issuer held by the Funds so long as the aggregate voting interest of all joint filers does not exceed 25% of their total voting interest in the Issuer and, in that event, the Proxy Voting Committee of each Fund shall respectively vote that Fund's shares, (iii) at any time, the Proxy Voting Committee of each such Fund may take and exercise in its sole discretion the entire voting power with respect to the shares held by such fund under special circumstances such as regulatory considerations, and (iv) the power of Mario Gabelli, AC, GBL, and GGCP is indirect with respect to Securities beneficially owned directly by other Reporting Persons.
2. Information with respect to all transactions in the Securities which were effected during the past sixty days or since the most recent filing on Schedule 13D, whichever is less, by each of the Reporting Persons and Covered Persons is set forth on Schedule II annexed hereto and incorporated herein by reference.

1. Not applicable.

11

Signature

	After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.
Dated:	December 9, 2019
	GGCP, INC.
	MARIO J. GABELLI
	GABELLI FOUNDATION, INC.
	MJG ASSOCIATES, INC.
	By:/s/ David Goldman
	David Goldman
	Attorney-in-Fact
	TETON ADVISORS, INC.
	GABELLI FUNDS, LLC
	By:/s/ David Goldman
	David Goldman
	General Counsel - Gabelli Funds, LLC
	Counsel-Teton Advisors, Inc.
	GAMCO INVESTORS, INC.
	By:/s/ Kevin Handwerker
	Kevin Handwerker
	General Counsel & Secretary - GAMCO Investors, Inc.
	ASSOCIATED CAPITAL GROUP, INC.
	GAMCO ASSET MANAGEMENT INC.
	GABELLI & COMPANY INVESTMENT ADVISERS, INC.
	By:/s/ Douglas R. Jamieson
	Douglas R. Jamieson
	President & Chief Executive Officer - Associated Capital
	Group, Inc.
	President - GAMCO Asset Management Inc.
	President - Gabelli & Company Investment Advisers, Inc.
	12

Schedule I

Information with Respect to Executive

Officers and Directors of the Undersigned

Schedule I to Schedule 13D is amended, in pertinent part, as follows:

The following sets forth as to each of the executive officers and directors of the undersigned: his name; his business address; his present principal occupation or employment and the name, principal business and address of any corporation or other organization in which such employment is conducted. Unless otherwise specified, the principal employer of each such individual is GAMCO Asset Management Inc., Gabelli Funds, LLC, Gabelli & Company Investment Advisers, Inc., G.research, LLC, Teton Advisors, Inc., Associated Capital Group, Inc. or GAMCO Investors, Inc., the business address of each of which is One Corporate Center, Rye, New York 10580, and each such individual identified below is a citizen of the United States. To the knowledge of the undersigned, during the last five years, no such person has been convicted in a criminal proceeding (excluding traffic violations or similar misdemeanors), and no such person was a party to a civil proceeding of a judicial or administrative body of competent jurisdiction as a result of which he was or is subject to a judgment, decree or final order enjoining future violations of, or prohibiting or mandating activities subject to, federal or state securities law or finding any violation with respect to such laws except as reported in Item 2(d) and (e) of this Schedule 13D.

13

GAMCO Investors, Inc.

Directors:

Edwin L. Artzt	Former Chairman and Chief Executive Officer
	Procter & Gamble Company
	900 Adams Crossing
	Cincinnati, OH 45202
Raymond C. Avansino	Chairman & Chief Executive Officer
	E.L. Wiegand Foundation
	165 West Liberty Street
	Reno, NV 89501
Leslie B. Daniels	Operating Partner
	AE Industrial Partners, LP
	2500 N. Military Trail, Suite 470
	Boca Raton, FL 33431
Mario J. Gabelli	Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
	Chairman & Chief Executive Officer of GAMCO Investors, Inc.
	Executive Chairman of Associated Capital Group, Inc.
	Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
	Director
	c/o GAMCO Investors, Inc.
Elisa M. Wilson	One Corporate Center
	Rye, NY 10580
Eugene R. McGrath	Former Chairman and Chief Executive Officer
	Consolidated Edison, Inc.
	4 Irving Place
	New York, NY 10003
Robert S. Prather	President & Chief Executive Officer
	Heartland Media, LLC
	1843 West Wesley Road
	Atlanta, GA 30327
Officers:
Mario J. Gabelli	Chairman and Chief Executive Officer
Henry G. Van der Eb	Senior Vice President
Bruce N. Alpert	Senior Vice President
Agnes Mullady	Senior Vice President
Kevin Handwerker	Executive Vice President, General Counsel and Secretary
Kieran Caterina	Chief Accounting Officer
GAMCO Asset Management Inc.
Directors:
Douglas R. Jamieson
Regina M. Pitaro
William S. Selby
Officers:
Mario J. Gabelli	Chief Executive Officer and Chief Investment Officer - Value Portfolios
Douglas R. Jamieson	President, Chief Operating Officer and Managing Director
David Goldman	General Counsel, Secretary & Chief Compliance Officer
Gabelli Funds, LLC
Officers:
	Chief Investment Officer - Value Portfolios
Mario J. Gabelli

Bruce N. Alpert	Executive Vice President and Chief Operating Officer
Agnes Mullady	President and Chief Operating Officer - Open End Fund Division
David Goldman	General Counsel
Gabelli Foundation, Inc.
Officers:
Mario J. Gabelli	Chairman, Trustee & Chief Investment Officer
Elisa M. Wilson	President
Marc Gabelli	Trustee
Matthew R. Gabelli	Trustee
Michael Gabelli	Trustee

14

GGCP, Inc.

Directors:

Mario J. Gabelli	Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
	Chairman & Chief Executive Officer of GAMCO Investors, Inc.
	Executive Chairman of Associated Capital Group, Inc.
	Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
Marc Gabelli	President - GGCP, Inc.
Matthew R. Gabelli	Vice President - Trading
	G.research, LLC
	One Corporate Center
	Rye, NY 10580
Michael Gabelli	President & COO
	Gabelli & Partners, LLC
	One Corporate Center
	Rye, NY 10580
Frederic V. Salerno	Chairman
	Former Vice Chairman and Chief Financial Officer
	Verizon Communications
Vincent S. Tese	Executive Chairman - FCB Financial Corp
Elisa M. Wilson	Director
Officers:
Mario J. Gabelli	Chief Executive Officer and Chief Investment Officer
Marc Gabelli	President
Francis J. Conroy	Special Assistant to CEO, Secretary
Silvio A. Berni	Chief Financial and Accounting Officer, Vice President Corporate Development and Controller,
	Assistant Secretary
GGCP Holdings LLC
Members:
GGCP, Inc.	Manager and Member
Mario J. Gabelli	Member

15

Teton Advisors, Inc.

Directors:

Marc Gabelli	Executive Chairman
Vincent J. Amabile	Founder- Amabile Partners
Stephen G. Bondi, CPA	Chief Financial Officer - Mittleman Brothers, LLC
Aaron J. Feingold, M.D.	President and Founder - Raritan Bay Cardiology Group
Nicholas F. Galluccio	Chief Executive Officer and President
Kevin M. Keeley	President & Executive Chairman - Keeley Teton Advisors, LLC
John M. Tesoro, CPA	Retired Partner - KPMG LLP
Officers:
Nicholas F. Galluccio	See above
Patrick B. Huvane, CPA, CFA	Chief Financial Officer
Deanna B. Marotz	Chief Compliance Officer

16

Associated Capital Group, Inc.

Directors:

Mario J. Gabelli		Chief Executive Officer and Chief Investment Officer of GGCP, Inc.
		Chairman & Chief Executive Officer of GAMCO Investors, Inc.
		Executive Chairman of Associated Capital Group, Inc.
		Director/Trustee of all registered investment companies advised by Gabelli Funds, LLC.
Marc Gabelli		President - GGCP, Inc.
Douglas R. Jamieson		President and Chief Executive Officer
Bruce Lisman		Former Chairman - JP Morgan - Global Equity Division
Daniel R. Lee		Chief Executive Officer
		Full House Resorts, Inc.
		4670 South Ford Apache Road, Suite 190
		Las Vegas, NV 89147
Salvatore F. Sodano		Vice Chairman - Broadridge Financial Solutions
Frederic V. Salerno		See above
Elisa M. Wilson		Director
Officers:
Mario J. Gabelli		Executive Chairman
Douglas R. Jamieson		President and Chief Executive Officer
Kenneth D. Masiello		Chief Accounting Officer
Kevin Handwerker		Executive Vice President, General Counsel and Secretary
David Fitzgerald		Assistant Secretary
Gabelli & Company Investment Advisers, Inc.
Directors:
Douglas R. Jamieson
Officers:
Douglas R. Jamieson	Chief Executive Officer and President
John Givissis	Controller
Kevin Handwerker	Secretary
David Fitzgerald	Assistant Secretary
G.research, LLC
Officers:
Cornelius V. McGinity	Office of the Chairman
Vincent Amabile	President
Bruce N. Alpert	Vice President
Douglas R. Jamieson	Secretary
Kevin Handwerker	Assistant Secretary
David Fitzgerald	Assistant Secretary
David Goldman	Assistant Secretary
Josephine D. LaFauci	Chief Compliance Officer

17

SCHEDULE II

INFORMATION WITH RESPECT TO

TRANSACTIONS EFFECTED DURING THE PAST SIXTY DAYS OR SINCE THE MOST RECENT FILING ON SCHEDULE 13D (1)

SHARES PURCHASED	AVERAGE
DATE	SOLD(-)	PRICE(2)
CLASS A COMMON STOCK - VIACOMCBS INC.
MJG ASSOCIATES, INC.
12/05/19	29,216	*DI (3)
GABELLI INTERNATIONAL LIMITED
12/05/19	3,875	*DI (3)
GABELLI FOUNDATION, INC.
12/05/19	8,943	*DI (3)
GABELLI & COMPANY INVESTMENT ADVISERS, INC.
12/05/19	3,577	*DI (3)
ALCE PARTNERS
12/05/19	2,503	*DI (3)
GAMCO ASSET MANAGEMENT INC.
12/05/19	1,240,617	*DI (3)
11/27/19	600	43.9777
11/27/19	1,340	44.0209
11/27/19	200-	*DO
11/26/19	1,800	43.8316
11/25/19	2,710	43.5420
11/25/19	250-	43.3310
11/22/19	100	43.6500
11/20/19	200	44.1500
11/20/19	700-	44.1500
11/20/19	1,500	44.0759
GGCP, INC.
12/05/19	10,136	*DI (3)
MARIO J. GABELLI
12/05/19	5,962	*DI (3)
12/05/19	2,026	*DI (3)
GABELLI FUNDS, LLC.
GABELLI CAPITAL ASSET FUND
12/05/19	37,563	*DI (3)
GABELLI ASSET FUND
12/05/19	247,145	*DI (3)
GABELLI DIVIDEND & INCOME TRUST
12/05/19	14,181	*DI (3)
GABELLI EQUITY INCOME FUND
12/05/19	150,851	*DI (3)
GABELLI EQUITY TRUST INC.
12/05/19	186,991	*DI (3)
GABELLI MULTIMEDIA TRUST INC.
12/05/19	29,812	*DI (3)
GABELLI VALUE PLUS TRUST
12/05/19	56,643	*DI (3)
GABELLI VALUE FUND
12/06/19	883	43.2743
12/05/19	377,425	*DI (3)
GABELLI MEDIA MOGUL NEXTSHARES
12/05/19	1,848	*DI (3)
GABELLI GLOBAL SMALL AND MIDCAP VALUE TRUST
12/05/19	9,540	*DI (3)
GABELLI GO ANYWHERE TRUST
12/05/19	7,155	*DI (3)
GABELLI GLOBAL RISING INCOME & DIVIDEND FUND
12/05/19	954	*DI (3)
GABELLI DIVIDEND GROWTH FUND
12/06/19	200	42.7800
ASSOCIATED CAPITAL GROUP INC.
12/05/19	2,385	*DI (3)

1. UNLESS OTHERWISE INDICATED, ALL TRANSACTIONS WERE EFFECTED ON THE NASDAQ.
2. PRICE EXCLUDES COMMISSION.
3. THE TRANSACTIONS ON 12/05/19 ARE A RESULT OF THE COMPLETION OF THE

MERGER BETWEEN CBS CORPORATION AND VIACOM INC. IN WHICH THE REPORTING PERSONS AUTOMATICALLY RECEIVED 0.59625 SHARES OF THE ISSUER FOR EACH SHARE OF VIACOM INC. HELD BY THE REPORTING PERSONS.

(*) RESULTS IN CHANGE OF DISPOSITIVE POWER AND BENEFICIAL OWNERSHIP.

18