The Late Show is an American late-night talk show franchise on CBS. It first aired in August 1993 with host David Letterman, who previously hosted Late Night with David Letterman on NBC from 1982 to 1993. Letterman's iteration of the program ran until his retirement on May 20, 2015. Comedian Stephen Colbert, best known for his roles on Comedy Central programs The Daily Show and The Colbert Report, assumed hosting duties that September. The show originates from the Ed Sullivan Theater in the Theater District of Manhattan, New York, and airs live to tape in most U.S. markets at 11:35 p.m. Eastern and Pacific, 10:35 in the Central and Mountain time zones.

David Michael Letterman is an American television host, comedian, writer and producer. He hosted late-night television talk shows for 33 years, beginning with the February 1, 1982, debut of Late Night with David Letterman on NBC and ending with the May 20, 2015, broadcast of Late Show with David Letterman on CBS. In total, Letterman hosted 6,080 episodes of Late Night and Late Show, surpassing his friend and mentor Johnny Carson as the longest-serving late-night talk show host in American television history.