Contest #214

"You want to know about snow days?"
"Frankly, you're not head AND shoulders above your competition."

The New Yorker picked:

1. "I'm afraid we need to make more cuts."
   Submitted by David Kessler, New York, N.Y.
   
2. "Please use a coaster."
   Submitted by James Mulcahy, Thunder Bay, Ont.
   
3. "I'm sorry I couldn't get more for you in the divorce settlement."
   Submitted by Rick Kaufman, Dover, N.H.