LAUGH FACTORY

Wasn’t it George Burns who said that the key to performing was sincerity, “and if you can fake that you got it made”?

However, I think The Times let comedian Bill Maher off the hook with his statement, “Irony is OK but only as part of your diet . . . it’s a way not to commit to an issue” (“Can TV Survive the Smirky Guys?” by Paul Brownfield, Feb. 8).

Come on, Bill. Having Arianna Huffington on your show does not signify credibility or significance. True, you do try to address serious issues, but if I were invited as a guest I’d know that I would have to hone my wit as it is expected that we should “have some fun” with whatever issue is presented. Comedy cannot survive without irony and Bill, you only have half an hour to do all this in.

Ironic, isn’t it?

FREDERICK CLEVELAND

Hollywood

As the head writer for ABC’s “TV Is Good” campaign, let me say how flattering it is to be mentioned in the same breath as David Letterman and Dennis Miller.

But for the record, ABC never used the line “Our laziness and stupidity is good news for Japan.” It was faxed around Hollywood by the writers of some second-rate sitcom in a rather klutzy attempt to capitalize on the campaign.

Besides lacking the necessary smirk-factor, the line is condescending and doesn’t draw people to television like “It’s a beautiful day, what are you doing outside?,” “You can talk to your wife anytime” or “Eight hours a day, that’s all we ask.”

RICH SIEGEL

TBWA Chiat/Day

Venice

Brownfield deigns to explain to us how we should perceive the “smirky guys” (e.g. Letterman, Kilborn and my personal favorite, Dennis Miller) and insults our intelligence by suggesting we use programs like “The Daily Show” for current events instead of entertainment, as we actually do (we understand the difference, Paul--thank you).

SEAN G. ALT

Fullerton

Trying to get a laugh at a person’s expense has never been very funny. It fades almost immediately, but the damage has been done. It has become so common and is the only way these so-called comedians can seem to make it.

FRANCES TERRELL LIPPMAN

Los Angeles

We got rid of our TV years ago. The only person I recognize in your “smirky guys” gallery is Letterman. Shows run for years and leave without us having ever seen an episode. For instance, “Seinfeld.” A loss for us? I think not.

There are only five free waking hours in a typical day, and to spend any of them in front of a TV is a big mistake.

JIM KETCHAM

Malibu