user: Question: How many viewers tuned into the show directed by Matt Earl Beesley?
Columns: ['No. in series', 'No. in season', 'Title', 'Directed by', 'Written by', 'Original air date', 'U.S. viewers (millions)']
Types: ['real', 'real', 'text', 'text', 'text', 'text', 'text']
Sample row: [70.0, 1.0, '"Assume Nothing" (Part 1)', 'Richard J. Lewis', 'Danny Cannon & Anthony E. Zuiker', 'September25,2003', '26.91']
SQL:

assistant: SELECT "U.S. viewers (millions)" FROM "Table" WHERE "Directed by" = 'Matt Earl Beesley';