The Netflix show titled My Next Guest Needs No Introduction will also feature the likes of Billie Eilish, Cardi B, Kevin Durant, Julia Louis-Dreyfuss and Ryan Reynolds, along with Smith.
The show's 6 episodes were filmed before March 2022, which means that the Fresh Prince's on stage Oscars spat with Chris Rock will not be one of the topics that Letterman will speak to Smith about.
Smith of course has been banned from all Academy events including the Oscars for 10 years, after he slapped Chris Rock in the face. The comedian had made a joke relating to Smith's wife's Jada Pinkette-Smith's baldness. Jada was diagnosed with alopeacia in 2018.
Since then, Smith has rarely been seen in public.
The show's upcoming fourth series will begin on May 20.