Exhibit 8.18

After a two month odyssey, there is another new Gil Thorp artist. I have a few thoughts on this:

*It's troubling that the new Gil Thorp is so clearly a hard drinking sex offender. He's Gil Thorp not Mickey Rourke for god's sake.

*I like how his properly manicured hand holds that bottle. Based on his nails, I'm betting it's a Zima.

*His hair still has that great isosceles sheen.

*This might just be crazy enough to work (which is undoubtedly something this new, edgier Thorp will say right before he draws a play on a whiteboard which ends with him hitting a referee with a chair).