Statement of Changes in Beneficial Ownership (4)

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 ^* Bakish Robert M	2. Issuer Name and Ticker or Trading Symbol ViacomCBS Inc. [ VIACA,VIAC ]	5. Relationship of Reporting Person(s) to Issuer (Check all applicable) __X__ Director _____ 10% Owner __X__ Officer (give title below) _____ Other (specify below) President and CEO
(Last) (First) (Middle) 1515 BROADWAY	3. Date of Earliest Transaction (MM/DD/YYYY) 9/30/2020
(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)
1.Title of Security (Instr. 3)	2. Trans. Date	2A. Deemed Execution Date, if any	Code	V	Amount	(A) or (D)	Price		6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
Class B common stock	9/30/2020		M		83888.0000 ⁽¹⁾	A	$0 ⁽²⁾	361067.0000 ⁽³⁾	D
Class B common stock	9/30/2020		F		62695.0000 ⁽⁴⁾	D	$0 ⁽²⁾	298372.0000	D
Class B common stock								110.0000	I	By Daughter
Class B common stock								33.0000	I	By Daughter
Class B common stock								2780.0000	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)
1. Title of Derivate Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Trans. Date	3A. Deemed Execution Date, if any	Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	8. Price of Derivative Security (Instr. 5)			11. Nature of Indirect Beneficial Ownership (Instr. 4)
Restricted Share Units ⁽⁵⁾	⁽⁶⁾	9/30/2020		M			83888.0000 ⁽⁷⁾	9/30/2020	⁽⁶⁾	Class B common stock	83888.0000	$0.0000 ⁽⁵⁾	0.0000	D

Explanation of Responses:
(1)	These shares were issued on September 30, 2020 upon settlement of restricted share units that were initially granted on November 20, 2017 as performance share units (the "RSUs").
(2)	On September 30, 2020, the closing price of the Class B common stock on The NASDAQ Global Select Market was $28.01 per share.
(3)	Includes shares acquired periodically pursuant to a dividend reinvestment program meeting the requirements of Rule 16a-11.
(4)	These shares were withheld by ViacomCBS to satisfy tax liability incident to the settlement of, and delivery of the 128,027 shares underlying, the RSUs, and were not actually sold or otherwise disposed of in an open-market transaction.
(5)	Initially granted as performance share units under the Viacom Inc. 2016 Long-Term Management Incentive Plan for no consideration.
(6)	These RSUs vested on September 30, 2020 and were settled by delivery of a corresponding number of shares of Class B common stock.
(7)	This number was previously shown as a holding of 128,027; it is adjusted here to reflect that 44,139 of the 128,027 shares were already included on Table 1, as permissible.

Reporting Owners
Reporting Owner Name / Address	Relationships
Reporting Owner Name / Address	Director	10% Owner	Officer	Other
Bakish Robert M 1515 BROADWAY NEW YORK, NY 10036	X		President and CEO