Lay your five-bucks down for a chance to win two hard-to-come-by seats for a live taping of "The Late Show with David Letterman" and you'll have bragging rights for a lifetime.

The living king of snarky late night comedy and chat, this year David Letterman marks his 31st year in late-night comedy, surpassing Johnny Carson's record as the longest-serving late-night talk show host in TV history.

Letterman is one of the most influential and enduring personalities in the history of talk television. Other than the late great Johnny Carson (who hosted "The Tonight Show" for 30 years) no late-night host comes near Letterman in longevity, critical praise, and award recognition.

Often imitated but never matched, Letterman presents, night after night, an unpredictable hour of innovative comedy.