State's Two-Letter Abbreviations

I am a huge fan of "intelligent comedy", which sometimes requires the comedian to pause while the audience catches up with him/her. My timeless favorite is Abbott & Costello's "Who's On First?" routine.

I recently came across this late-night show performance by Gary Gulman, and I have watched it a gazillion times already. I think it is creative and hilarious. Just FYI ... here is the real story behind the two-letter abbreviations for the states.