The finding in the third part of this study was analysis of the opinion about the comprehension of jokes. According to their opinion, it was found out that the funniest jokes was joke no.3 (Lonely Frog) and the second was joke no.3 (Lonely Frog), the third was joke no.2 (Restaurant), and the last was joke no.1 (Wrongnumber). Moreover, happy was the best feeling they had after reading jokes, a few of them felt skeptical. After reading the four jokes, joke no.1 was the most difficult to understand.