- A woman stands at a teller counter. A sign in the background says BANK OF W before getting cut off by the end of the panel. The woman says: Hello, sir. How may I help you today?
- From the woman's point of view, a man in a suit with a hat and a mustache extracts some cash from his wallet and says: Hi, I'd like to make a deposit.
- The woman replies: Sir, this is a SPERM bank. The word sperm is underlined for emphasis. The shot has panned left to reveal that the sign says SPERM BANK
- The man puts the cash back in his wallet and says: Well in that case I'd like to make a withdrawal.
The W is for Wank.