David Letterman guesting on “Regis & Kelly”

This smells of a favor, or payback, or both.

David Letterman will make a rare TV appearance out of his own CBS lair as a guest on “Live with Regis & Kelly” on Friday. The eminence grise of latenight was last on the show in April 2007 just after Regis returned from heart surgery, when they yukked it up comparing scars and stories about their bypass operations.

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