For all the times Regis Philbin has appeared on David Letterman’s "The Late Show" on CBS, David has decided to return the favor.

On April 30, Letterman will be a guest on "Live with Regis and Kelly," his first visit to the syndicated talk show since 2007.

Letterman’s previous visit was after Philbin returned to "Live" after heart surgery in April 2007. Letterman and Philbin compared surgery scars.