Laughing Matters…More! (the sequel to 2003's Laughing Matters) is a new film continuing in the footsteps of its hilarious predecessor. Directed by Andrea Meyerson, it is essentially a documentary about four prominent lesbian comedians (Elvira Kurt, Sabrina Matthews, Rene Hicks, and Vickie Shaw), using footage of their acts, personal interviews, and a roundtable discussion to showcase their talents and insights.

The film works so well primarily because of the diversity evident among the women; each is from a very different background and has her own unique brand of comedy. This variety lends itself to remarkably fresh insights and often gut-busting laughter.

Elvira Kurt brings an incredibly quirky and physical brand of comedy to the stage with her material, and a very sarcastic and witty persona to the discussion and interview segments. A good deal of her material revolves around her mother; no doubt some of the funniest parts of her act involve various impersonations: “Could you imagine my mother at a PFLAG meeting?” In comes the thick Eastern European accent: “Hello. My name is Irene. I wish I were dead”.

Next on the list is Vickie Shaw, the (wait for it) Conservative Southern Baptist Mom turned Lesbian comedian. Vickie shares more of her background with the audience, growing up in an ultra-conservative home, her first experience of love (with her best friend), and the trials of finding acceptance.

She also has what is certainly the most poignant moment of the film (and indeed the only moment that the theater wasn't erupting in laughter) when she gets emotional describing her relationship with God. “You've made me what I am and I am happy with that”. This is not to say she isn't also a terrifically funny lady, her routine involving stories about her partner (“Sergeant Patch”, a cop) is hysterical, and her comic timing (matched with a charming southern drawl) is pitch-perfect.

Rene Hicks brings some of the most outrageously funny moments to the film, combining humor about African-American and gay stereotypes. Also raised in an extremely conservative home (by a preacher, no less) she has a gift for punctuating jokes with guffaw-inducing facial expressions. She also provides some appropriate political humor in her act:”George Bush says he wants to be known as the education president… then he starts to talk!” Rene takes several jabs at the far right and the current administration and chides the media for stereotypical and irresponsible representations in the media.

Rounding out the group is Sabrina Matthews, who regularly draws out big laughs from both gay and straight audiences. Sabrina's brand of comedy is infectious, her persona and easygoing manner allow her to poke fun at stereotypes: “This shirt is about the only one I own that isn't flannel… its velour… like methadone for flannel”; and her observations and personal background serve as a counterpoint to the other women (hers is the only coming out story in which there are no major parental woes: “Mom, there's something I want to tell you, I'm gay” “Oh, I know.”).

Laughing Matters…More! succeeds in living up to the original film, although it could be criticized as being “more of the same”. There are striking similarities; that the makeup of the group is similar (one black woman and three white women, one conservative-background mom, etc.), and the two films are stylistically clones. However, the material is completely fresh and entertaining, and this group quickly discards any notions of being the same old thing with their very unique perspectives and brands of comedy. I never had the feeling of déjà vu, nor did any of the jokes seem stale of forced.

If anything, this film is actually more thoughtful and poignant than the last (especially due to Vickie's and Sabrina's coming out stories, and Vickie's very touching revelation of how she learned to accept herself). The raunch factor (which was never very high in the first film to begin with) has been turned down, with surprisingly few sex jokes (the only one is a hilarious anecdote by Vickie: “If you're going to videotape your sex, I have one piece of advice: don't place the camera at the foot of the bed… it's not a flattering angle!”).

The focus is centered much more upon each individual's strengths as a performer and her subjects (such as Elvira's observations on clothing and her family, and Vickie's many stories of Sgt. Patch).

In the group discussion scene, the atmosphere is relaxed and feels genuine and spontaneous, as if this were simply a group of friends conversing… very witty friends. They speak about their worst shows, their best and worst experiences as out performers, and the place of the media in our culture. All in all, this segment serves to break up the action between the standup footage and the personalized interviews, and it works very nicely, adding to the atmosphere of fun and acceptance.

Overall, this film is a worthy successor to a stellar first outing (pun partially intended). Andrea Meyerson has put together a work that is by turns touching and hilarious, and has populated it with talented and likable figures. As entertainment goes, I can think of no better cure for current-headline depression.

Get more info at AllOutFilms.com