coMedy

If you could only have one letter of the alphabet to represent all that's merry...
If you were marooned and could have only comedy that starts with one particular letter for the rest of your life...
If you had to come up with a title for a movie your director friend is hoping will be the comedy classic of the millenium...
If you had a child and were dying and knew that their comedic education hinged on one easily memorable memo...
If you were faced with those or other equally plausible scenarios involving comedy and one particular member of the alphabet...
Seek out the letter "M".
I'm no numerologist (or, mm, whatever the "letters" equivalent of numerology is), but if you only had the letter M for comedy, you'd be alright. I'm not saying M has magic powers of mirth, i'm not saying that comedy starts and ends between L and N, but...let's look at the evidence.
If you had only M comedy in your life, you'd have:
-Monty Python
-The Marx Brothers
-Mel Brooks
-MYSTERY SCIENCE THEATER 3000
-M*A*S*H
I defy you to come up with any letter that can roll out a five-tiered lineup that comes within a million miles. The first three entries alone probably make up close to half of the 25 funniest movies of all time. On what other letter would the Muppets, Mark Twain, and Moliere not even make the top five?? To say nothing of the Minor Masters - Eddie Murphy, Uncle Miltie, Marty Feldman, Bill Maher, Mad Magazine, MORK AND MINDY, Mary Tyler Moore, MXC, Mort Sahl, THE MUNSTERS, Matt Groening, MY FAVORITE MARTIAN, Martin and Lewis, MR. ED, Mike Nichols and Elaine May, MY THREE SONS, Moe Howard, MR. MOM, Matt Stone, MR. SHOW, Mark Russell, MY COUSIN VINNY, Mike Myers, THE MONKEES, Seth Macfarlane, and Minnie Pearl.
Which is not to say that M is the funniest letter.
That's obviously K.