[Letterhead of Wachtell, Lipton, Rosen & Katz]
June 27, 2013
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Registration Statement on Form S-11 for CBS Outdoor Americas Inc. |
Ladies and Gentlemen:
On behalf of CBS Outdoor Americas Inc., a Maryland corporation (the “Company”), we are hereby submitting for filing with the U.S. Securities and Exchange Commission a registration statement on Form S-11 (the “Registration Statement”), relating to a proposed initial public offering of the Company’s common stock, par value $0.01 per share.
If you have any questions concerning the Registration Statement, please contact the undersigned at (212) 403-1314 or deshapiro@wlrk.com, as counsel to the Company.
Very truly yours,
/s/ David E. Shapiro
David E. Shapiro