101.
Well, I've finally found a definitive list of the funniest comedy films of all time. The beauty is the list is from a writer's perspective - specifically the Writer's Guild of America. It's a pretty tough ask, but I think they done a solid job of it.
Have a look:
http://www.wga.org/uploadedfiles/news_and_events/101_funniest/Funny-101-List.pdf
Ashamedly, there's several films I haven't seen.
So, I have set myself the lofty mission of watching all them before the year's end - regardless if I've seen them or not.
Here's where I'm at to date:
Annie Hall
Tootsie
Blazing Saddles
Nation Lampoon's Animal House
Bridesmaids
Trading Places
Dirty Rotten Scoundrels