Girls' Generation is performing on CBS's "The Late Show With David Letterman" tonight, the latest inroad by K-pop into the U.S. market.

The nine-piece pop act, which already plays to packed concert venues around Asia, will sing an English-language version of their male-baiting single "The Boys," which was co-written by Teddy Riley, famed for his work with Michael Jackson, Bobby Brown and Usher.

While...