The most important thing is to write material that YOU think is funny. If you don’t think it’s funny, but you’re convinced that other people will think it is, well they won’t.

Rocca’s advice frames comedy writing as an authenticity test: the writer’s own amusement is the best proxy for what will land with an audience. If a joke is built on calculation—trying to anticipate what “other people” will like—rather than genuine comic conviction, it tends to come out forced, overly engineered, or emotionally untrue. The line also implies a practical truth about performance: timing, voice, and confidence depend on the creator believing in the material. When the writer doesn’t find it funny, that lack of belief leaks into the work, and audiences sense the strain. The quote thus champions personal taste and sincerity as the foundation of effective humor.