FORM 4 [ ] Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).         
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES
                                                                                  
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Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940
                      
1. Name and Address of Reporting Person * Lea DeDe 2. Issuer Name and Ticker or Trading Symbol ViacomCBS Inc. [ VIACA,VIAC ] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable)_____ Director                    _____ 10% Owner
__X__ Officer (give title below)    _____ Other (specify below)
EVP, Pub Pol'y & Gov Relations
(Last)         (First)         (Middle)
1515 BROADWAY
3. Date of Earliest Transaction (MM/DD/YYYY)
5/18/2021
(Street)
NEW YORK, NY 10036
(City)       (State)       (Zip)
4. If Amendment, Date Original Filed (MM/DD/YYYY)
 
6. Individual or Joint/Group Filing (Check Applicable Line) _X _ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1.Title of Security
(Instr. 3)
2. Trans. Date 2A. Deemed Execution Date, if any 3. Trans. Code
(Instr. 8)
4. Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
5. Amount of Securities Beneficially Owned Following Reported Transaction(s)
(Instr. 3 and 4)
6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
Code V Amount (A) or (D) Price
Class B common stock  5/18/2021    M    1842.0000 (1) A $0 (1) 31861.0000  D   
Class B common stock  5/18/2021    F    890.0000 (2) D $40.1600  30971.0000  D   
Class B common stock                 751.0000  I  By 401(k) 

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivate Security
(Instr. 3)
2. Conversion or Exercise Price of Derivative Security 3. Trans. Date 3A. Deemed Execution Date, if any 4. Trans. Code
(Instr. 8)
5. Number of Derivative Securities Acquired (A) or Disposed of (D)
(Instr. 3, 4 and 5)
6. Date Exercisable and Expiration Date 7. Title and Amount of Securities Underlying Derivative Security
(Instr. 3 and 4)
8. Price of Derivative Security
(Instr. 5)
9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4)
Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares
Restricted Share Units (3)  (1) 5/18/2021    M        1842.0000   5/18/2021 (1)  (1) Class B common stock  1842.0000  $0.0000 (3) 0.0000  D   

Explanation of Responses:
(1)  The shares identified in Table I were issued on May 18, 2021, upon vesting of the last of four equal annual installments of the Restricted Share Units ("RSUs") identified in Table II, which were initially granted on May 18, 2017. On May 18, 2021, the closing price of the Class B common stock on The NASDAQ Global Select Market was $40.16 per share.
(2)  These shares were withheld by ViacomCBS to satisfy tax liability incident to the vesting of, and delivery of shares underlying, the RSUs, and were not actually sold or otherwise disposed of in an open-market transaction.
(3)  Granted under ViacomCBS's long-term incentive plan for no consideration.

Reporting Owners
Reporting Owner Name / Address
Relationships
Director 10% Owner Officer Other
Lea DeDe
1515 BROADWAY
NEW YORK, NY 10036


EVP, Pub Pol'y & Gov Relations

Signatures
/s/ Christa A. D'Alimonte, Attorney-in-Fact for DeDe Lea 5/20/2021
**Signature of Reporting Person Date
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