John Diresta is a NYPD cop working in the Subway and he hates his job. Last year, he was elected the Funniest Police Officer in New York, but his ambition as a stand up comedian goes beyond this. Jerry Howards is homeless, he lives in the tunnel between 2nd Avenue and East Broadway, he has not seen his family for five years. They live in Queens, he does not dare to visit them.

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