  We determine the linear viscoelastic response of jammed packings of athermal
repulsive viscous spheres, a model for emulsions, wet foams, and soft colloidal
suspensions. We numerically measure the complex shear modulus, a fundamental
characterization of the response, and demonstrate that low frequency response
displays dynamic critical scaling near unjamming. Viscoelastic shear response
is governed by the relaxational eigenmodes of a packing. We use scaling
arguments to explain the distribution of eigenrates, which develops a
divergence at unjamming. We then derive the critical exponents characterizing
response, including a vanishing shear modulus, diverging viscosity, and
critical shear thinning regime. Finally, we demonstrate that macroscopic
rheology is sensitive to details of the local viscous force law. By varying the
ratio of normal and tangential damping coefficients, we identify and explain a
qualitative difference between systems with strong and weak damping of sliding
motion. When sliding is weakly damped there is no diverging time scale, no
diverging viscosity, and no critical shear thinning regime.
