UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

Date of report (Date of earliest event reported): July 31, 2007

CBS CORPORATION

(Exact name of registrant as specified in its charter)

Delaware

 

001-09553

 

04-2949533

(State or other jurisdiction of incorporation)

 

(Commission File Number)

 

(IRS Employer Identification
Number)

 

51 West 52nd Street, New York, New York

 

10019

(Address of principal executive offices)

 

(zip code)

 

Registrant’s telephone number, including area code:  (212) 975-4321

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o            Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o            Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o            Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 




Item 8.01    Other Events.

On July 31, 2007, CBS Corporation announced earnings for the second quarter ended June 30, 2007.  Information regarding the Registrant’s earnings is filed herewith as Exhibit 99 and is incorporated by reference herein in its entirety.

Item 9.01    Financial Statements and Exhibits.

(d)  Exhibits.          The following Exhibit is filed as part of this Report on Form 8-K:

Exhibit
Number

 

Description of Exhibit

 

 

 

99

 

Information regarding CBS Corporation’s earnings for the second quarter ended June 30, 2007, announced on July 31, 2007.

 

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

CBS CORPORATION

(Registrant)

 

 

 

 

 

By:

/s/ FREDRIC G. REYNOLDS

 

 

 

Name:

Fredric G. Reynolds

 

 

Title:

Executive Vice President and Chief
Financial Officer

 

 

 

 

Date:  July 31, 2007

 

 

 

 

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Exhibit Index

Exhibit
Number

 

Description of Exhibit

 

 

 

99

 

Information regarding CBS Corporation’s earnings for the second quarter ended June 30, 2007, announced on July 31, 2007.

 

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