VIDEO : Jimmy Kimmel Won't Air New Episode Opposite David Letterman's Last Show

Many stars are paying tribute to David Letterman as the long-running late-night host prepares to sign off from CBS' Late Show on May 20 ? and that includes his time slot rival Jimmy Kimmel.
Kimmel told The New York Times that he is not planning to do a live show that night and instead viewers will see a repeat of Jimmy Kimmel Live.
Kimmel said via email,
"I have too much respect for Dave to do anything that would distract viewers from watching his final show,"??