Would you believe that Oprah Winfrey is the referee between Jay Leno and David Letterman in a Super Bowl? Not on the game but on the commercial.

USA Today reported the Super Bowl commercial fancy idea by from David Letterman. In the 15 seconds commercial, David Letterman and Jay Leno are watching the game- while Oprah Winfrey serves as the referee.
Check out the video:

The commercial was held at Ed Sullivan Theatre in New York. At first, the commercial is not to be mention coz David is in disguise on her flight to NYC – he wears fake mustache and dark sunglasses.

According to Rob Burnett (Executive Producer of Late Show):

Leno was professional, cordial and friendly. They both got that this was funny and a good for everybody.