Bob Elliott (born 1923) and Ray Goulding (1922–1990) were an American comedy team whose career spanned five decades. Their format was typically to satirize the medium in which they were performing, such as conducting radio or television interviews, with off-the-wall dialogue presented in a generally deadpan style as though it were a serious broadcast.

Elliott and Goulding began as radio announcers (Elliott a disc jockey, and Goulding a news reader) in Boston with their own separate programmes on station WHDH-AM, and each would visit with the other while on the air. Their informal banter was so appealing that WHDH would call on them, as a team, to fill in when Red Sox baseball broadcasts were rained out. Elliott and Goulding (not yet known as Bob and Ray) would improvise comedy routines all afternoon, and joke around with studio musicians.

Elliott and Goulding's brand of humor caught on, and WHDH gave them their own weekday show in 1946. Matinee with Bob and Ray was originally a 15-minute show, soon expanding to half an hour. (When explaining why Bob was billed first, Goulding claimed that it was because "Matinee with Bob and Ray" sounded better than "Matinob with Ray and Bob".) Their trademark sign-off was "This is Ray Goulding reminding you to write if you get work"; "Bob Elliott reminding you to hang by your thumbs".

David Michael Letterman (born April 12, 1947) is an American television host and comedian. He hosts the late night television talk show, Late Show with David Letterman, broadcast on CBS. Letterman has been a fixture on late night television since the 1982 debut of Late Night with David Letterman on NBC. Letterman recently surpassed friend and mentor Johnny Carson for having the longest late-night hosting career in the United States of America.

Letterman is also a television and film producer. His company Worldwide Pants produces his show as well as its network follow-up The Late Late Show with Craig Ferguson. Worldwide Pants has also produced several prime-time comedies, the most successful of which was Everybody Loves Raymond, currently in syndication.

In 1996, David Letterman was ranked #45 on TV Guide's 50 Greatest TV Stars of All Time.

Letterman was born in Indianapolis, Indiana. His father, Harry Joseph Letterman (April 1915 – February 1973), was a florist of British descent; his mother Dorothy Letterman (née Hofert, now Dorothy Mengering), a Presbyterian church secretary of German descent, is an occasional figure on the show, usually at holidays and birthdays.