RKO New Year Superspecial is an annual television special that airs every New Year's Eve on RKO Network beginning in 1965. The special is broadcasted from New York City, NY and from RKO Studios in Los Angeles, CA. It's currently hosted by Up Late host Roger Simmons (live from New York City) and Upper Later host David Gallagher (live from Los Angeles) and it's produced by Gallacorp, The Simmons Company and RKO Television Studios.