Jimmy Fallon Shares His 'Top Ten Reasons David Letterman Is Retiring,' Because Of Course

Jimmy Fallon reacted to the news of David Letterman's retirement on "The Tonight Show" Friday night in a way that Dave can definitely appreciate.

After sharing some kind words about the late night legend, reminiscing about coming down from upstate NY on the train to see "The Late Show" as a teen and eventually being asked to guest host, Fallon got right down to business with 10 fresh jokes about Letterman's decision to "consciously unhost."

Could it be that Letterman just wants to do "Dancing With The Stars"? Or is "Hillary/Letterman 2016" in the cards? Watch the clip above to hear Fallon's "Top Ten Reasons David Letterman Is Retiring."