Mr. Friend's New Yorker Funnies

After receiving 100 straight days worth of rejection letters and receiving a somewhat nasty note from Will Shortz, Mr. Friend has officially given up his dream of submitting a published New York Times crossword puzzle. He told me last night that he has moved on to a new dream....creating New Yorker magazine comics. Today I received this in my email. If this doesn't work, he may move onto writing political cartoons for The Washington Times. I'm thinking horoscopes for the Des Moines Daily might be a better bet.