- Louis C.K.: No, I am, the stuff I laugh, I laugh at the dumbest things, I laugh at the du- Years and years ago I saw a comic, uh, in some horrible club, bombing with the guitar, and he sang, uh, "Sittin' on a cock 'cause I'm gay."
- Ricky Gervais: Yeah but...
- Louis C.K.: and it still, I will, I'm in the shower "sittin'" and I just, and I just can't not laugh.
- Ricky Gervais: but you're laughing ironically
- Louis C.K.: It's the funniest thing I ever heard in my life.
- Ricky Gervais: but you're laughing ironically.
- Jerry Seinfeld: No, no that's
- Louis C.K.: NO!
- Chris Rock: that's, it's a, it's a...
- Ricky Gervais: Well I did, I laughed ironically at you setting up this gay, struggling and doing a dirt-. I laughed ironically
- Louis C.K.: No it's true, I love his sadness of him
- Ricky Gervais: Yes you do, you're not laughing because that's a clever, funny line, you're laughing at the context
- Louis C.K.: Why are you so upset, it's just funny.
- Ricky Gervais: it's funny but we're laughing at it.
- Chris Rock: you got to get over...
- Jerry Seinfeld: No, no, no, no, that is a pretty good joke.
- Louis C.K.: I respect, "sittin' on a cock 'cause I'm gay"
- Ricky Gervais: "Sittin' on a cock 'cause I'm gay"? You can only laugh at that because we're intelligent, educated people, knowing that you shouldn't go out, and go "sittin' on a cock 'cause I'm gay"
- Chris Rock: Would I be upset if Jerry Seinfeld did it? Yes, I might be upset, no you know what, I'd probably laugh. It'd be great.
- Louis C.K.: It'd be great.
- Ricky Gervais: Imagine you went to see Jerry and he said, he said "ladies and gentlemen, I've written a, I've written a great song here, I've changed the words a little bit, you know sittin' on the dock of the bay?
- Louis C.K.: You wouldn't set up a song parody like that
- Ricky Gervais: Song Parody? Fucking genius! Oscar Wilde!