Rejection can be hilarious -- especially when it's someone else's. But the Rejection Show is not just your chance to laugh at the misfortune of others. It's the best of the rest, so to speak; a showcase of comedians turned down by Conan O'Brien, rejected television writers, and cartoonists who find more SASEs in their mailboxes than checks. Comedian/writer/producer/t-shirt designer Jon Friedman hosts the monthly show at P.S. 122, which began two years ago at The Tank and has since gathered a cult following. But although the guests have been rejected, they aren't rejects. They are cartoonists for The New Yorker, writers for Comedy Central and working actors. Oftentimes material is turned down because it's too weird or too risque -- not necessarily because the work is poor. Considering what's on TV these days, an artist could take a rejection a complement -- and a ticket to be featured in this underground show. -- Dan Glass