Human ability to communicate is incomplete without the use of humor. The ultimate goal of the proposed Symposium is to advance the state of the art in developing an AI system capable of understanding jokes, comedy, and humorous situations, but we recognize that this goal is an ‘AI complete’ problem. It will not be fully realized until every other aspect of human intelligence has been successfully implemented in AI systems. Therefore, we are inviting researchers from any discipline that can advance any aspect that may contribute to the goal of understanding humor. The effort is multidisciplinary in nature, and the participants from all of the contributing disciplines, viz., computational semantics, knowledge representation, computational psychology, AI theory, humanoid robotics, human-computer interface, human factors, to name just a few, are invited to participate. We will also welcome discussions on such phenomena as novelty, surprise, disruption, incongruity, etc, that may not be humorous by themselves but are important factors in humor. Similarly, research that is not computational per se but deal with an aspect of humor that bears on its computation belong in the Symposium as well.