She's got comedy chops!

Katie Holmes was a surprise guest on Tuesday's The Late Show with David Letterman -- popping onstage to wish the host a happy birthday to David Letterman with a very special edition of the Top 10 List.

Delivering "Top Ten Reasons I'm Presenting Tonight's Top Ten List," the actress and mom, 32, wasn't afraid to poke fun at herself.

Among Holmes' hilarious "reasons": "Lost a bet with Tom." Added Suri's mom and Tom Cruise's love, "This and an hour of traffic school gets me out of a speeding ticket."

Plus, she joked "I'm here tonight anyway playing bass with the Foo Fighters . . . It kills time before my table's ready at the Cheesecake Factory."

Watch Holmes' LOL presentation now!