OK, well I'll go ahead and grab a few numbers:
34. The Big Bus (1976). ZAZ would do it better, but still... "Look out! He's got a broken milk carton!" / "Is anyone here a doctor?" asks Bologna; earnest deadpan from Richard Mulligan: "I used to repair clocks!"
35. The Heartbreak Kid (1972). Grodin is a kind of one-note comic actor, but he hits that note like few others, and is seriously underappreciated. Here, though, he's completely upstaged by Cybill Shepherd ("You're on my spot") and an amazing performance from Eddie Albert ("That'll buy a lot of bats and balls").
36. Heaven Can Wait (1978). Grodin again; he and Dyan Cannon should have made a series of wacky battling spouses comedies. And Beatty is at his most breezily funny.
37. The Fortune (1975). Beatty again, this time with Jack Nicholson and Stockard Channing. It's really on the level of the Three Stooges for much of the time, but I can't help it: the three principals all buy into their roles so completely, and when Nicholson readies for takeoff by sighing "I feel just like old Lindy...", and we next see him looking in the window, I'm helpless. Maybe the best scene in the film, though, is his encounter with Florence Stanley as he climbs out the window: "Your fiddle case is open."
38. What's Up, Doc? (1972). Yes, it shamelessly apes Bringing Up Baby, but it has an insanely great cast, including Kenneth Mars and Madelyn Kahn, and John Hillerman's reaction to the devastated hotel room might be the greatest bit of underplaying I've ever seen.
39. Family Plot (1976). Burdened with expectations (a screwball comedy from Hitch?), it's subtler than most of the other films I've mentioned, but Barbara Harris is completely hysterical in it.
40. Sleeper (1973). Just because the list can never have too much 70's Woody Allen.
41. Breaking Away (1979). Maybe a bit more heartwarming than it needed to be, but every time it threatens to get too mopey, Paul Dooley brings things back down to earth ("Refund? Refund??!??").
42. Rock n Roll High School (1979). "Do your parents KNOW you're Ramones?" 'Nuff said.
43. Start the Revolution Without Me (1970). Wilder, Sutherland, and Orson Welles start off the decade right, with a film that plays like a precursor to Lester's Musketeer films. "Liberty, Equality, Fraternity? I don't find that amusing..."
I'm skipping over American Graffiti, Shampoo, and The Last Detail, since, while they're good to great films, they aren't as laugh out loud funny as the others.