# EDGAR Filing Document

**Accession Number:** 0000813828
**File Stem:** 0000000000-23-002602
**Filing Date:** 2023-3
**Character Count:** 4577
**Document Hash:** e50c3f8969788eaa7d2d471cc41002fd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002602.hdr.sgml**: 20230511

**ACCESSION NUMBER**: 0000000000-23-002602

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Paramount Global
- **CENTRAL INDEX KEY:** 0000813828
- **STANDARD INDUSTRIAL CLASSIFICATION:** TELEVISION BROADCASTING STATIONS [4833]
- **IRS NUMBER:** 042949533
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1515 BROADWAY
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036
- **BUSINESS PHONE:** 212-258-6000

**MAIL ADDRESS:**
- **STREET 1:** 1515 BROADWAY
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ViacomCBS Inc.
- **DATE OF NAME CHANGE:** 20191204

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CBS CORP
- **DATE OF NAME CHANGE:** 20060109

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VIACOM INC
- **DATE OF NAME CHANGE:** 19920703
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000813828-23-000005

## Text-Extract

```

United States securities and exchange commission logo

                              March 16, 2023

       Naveen Chopra
       Chief Financial Officer
       Paramount Global
       1515 Broadway
       New York, New York 10036

                                                        Re: Paramount Global
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-09553
                                                            Filed February 16,
2023

       Dear Naveen Chopra:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Critical Accounting Policies
       Goodwill and Intangible Assets Impairment Tests, page II-37

   1.                                                   It appears that your
goodwill balance exceeds your market capitalization. Tell us and
                                                        disclose how you
considered market capitalization when performing your goodwill
                                                        impairment testing.

   2.                                                   Given the significant
balance of your goodwill and significant judgments involving
                                                        goodwill impairment
testing, please consider disclosing in future filings the balance of
                                                        goodwill for each
reporting unit.

   3.                                                   Tell us why the fourth
quarter 2022 management reorganization resulted in a change to
                                                        your reporting units
within the TV Media segment. Also, explain in further detail why a
 Naveen Chopra
Paramount Global
March 16, 2023
Page 2
         quantitative impairment test was not performed for each reporting unit
prior to and post
         the fourth quarter reorganization.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact Inessa Kessman, Senior Staff Accountant, at
202-551-3371 or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have any questions.

FirstName LastNameNaveen Chopra                               Sincerely,
Comapany NameParamount Global
                                                              Division of
Corporation Finance
March 16, 2023 Page 2                                         Office of
Technology
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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