Be a part of the studio audience as David Letterman announces the top ten with two tickets to a taping of "The Late Show with David Letterman" in New York, New York. Restrictions: Does not specify an expiration date. Must be 18 years of age or older to attend. Must call to arrange a mutually convenient taping date. Your name will be placed on a special list, and this letter must be presented for entry into show. Auctioning these tickets over the internet is strictly prohibited. Airfare, transportation, airfare, and other incidentals not included.