Lohan, who begins three months of court mandated rehab on May 2, kept her head held high during her Late Show interview on Tuesday, looking at the bright side of her current situation.
When pressed about her return to rehab, Lohan resists at first before offering a positive outlook, saying, "I think this is an opportunity for me to focus on what I love in life and I don't think it's a bad thing. I think it's a blessing."
Lohan's 90-day rehab comes as a part of a plea deal stuck in March that allowed her to avoid jail time.
Prior to bringing Lohan onto the stage, Letterman joked that the crew had been taking bets on whether or not Lohan would honor her commitment.
"If she actually shows up, I owe Paul $50," Letterman kidded in the opening monologue.
The jokes quickly came to a halt when Lohan chose to take a serious look her questionable choices.
"I'm not trying to deny any of it," said Lohan, taking responsibility for the mistakes that she's made while acknowledging that not every headline about her has been true. "I'm a target and I've always been," Lohan said.
Letterman brought the starlet to tears when he commended her for having enough backbone and poise to return to his show despite the jokes that they've made about her in the past.
"I love seeing you," said Lohan.
The 26-year-old actress appeared on the late-night talk show to promote her movie Scary Movie 5 and her guest starring role on Charlie Sheen's FX comedy Anger Management.
"I'm the happiest when I'm working and the healthiest," said Lohan.
Late Show with David Letterman airs weeknights at 11:35 p.m. ET/PT on CBS.