Any way, for better or worse, here's my list, including guilty pleasures and only straight ahead comedies (no Evil Dead 2 or The 4th Man), no cut off number and in alphabetical order:
AFTER HOURS (1985) Dir: Martin Scorsese

ANIMAL HOUSE (1978) Dir: John Landis

ANNIE HALL (1977) Dir: Woody Allen

BEYOND THE VALLEY OF THE DOLLS (1970) Dir: Russ Meyer

BLAZING SADDLES (1974) Dir: Mel Brooks

BRAIN CANDY (1996) Dir: Kelly Makin

BRINGING UP BABY (1938) Dir: Howard Hawks

A CHRISTMAS STORY (1983) Dir: Bob Clark

DESPERATE LIVING (1977) Dir: John Waters

DR. STRANGELOVE OR: HOW I LEARNED TO STOP WORRYING AND LOVE THE BOMB (1964) Dir: Stanley Kubrick

DUCK SOUP (1933) Dir: Leo McCarey

FEMALE TROUBLE (1974) Dir: John Waters

A FISH CALLED WANDA (1988) Dir: Charles Crichton

HIS GIRL FRIDAY (1940) Dir: Howard Hawks

JACKASS NUMBER 2 (2006) Dir: Jeff Tremaine

LIFE OF BRIAN (1979) Dir: Terry Jones

THE OUT-OF-TOWNERS (1970) Dir: Arthur Hiller

PEE-WEE'S BIG ADVENTURE (1985) Dir: Tim Burton

RAISING ARIZONA (1987) Dir: Joel Coen

SLEEPER (1973) Dir: Woody Allen

SOME LIKE IT HOT (1959) Dir: Billy Wilder

SOUTH PARK BIGGER LONGER & UNCUT (1999) Dir: Trey Parker

STEAMBOAT BILL JR. (1928) Dir: Charles Reisner

SUPER VIXENS (1975) Dir: Russ Meyer

TEAM AMERICA (2004) Dir: Trey Parker

THIS IS SPINAL TAP (1984) Dir: Rob Reiner

UP! (1976) Dir: Russ Meyer

WAITING FOR GUFFMAN (1996) Dir: Christopher Guest

YOUNG FRANKENSTEIN (1974) Dir: Mel Brooks
