TBS’s comedy My Boys kicked off Season Three last week, as audiences tuned in for the conclusion of last year’s cliffhanger wedding with one of the ensemble cast members. Created by Betsy Thomas, the series centers around PJ Franklin, a spunky female Chicago sportswriter and her group of mostly male friends.

By the way, the two episodes viewed, it appears the show aspires to be sort of a female-driven Seinfeld with series lead Jordana Spiro surrounded by her quirky friends. The problem is, the writing never comes close to the cleverness of even the weakest King of Queens. Sitting through forty-four minutes of the first two shows was like looking at a Highlights magazine and trying to circle the laughs. [Spoiler alert: there were none to be found -- and not from a lack of trying by a clearly gifted cast, including Reid Scott, Kyle Howard and Jim Gaffigan -- there is just no funny to be found.]

Like in the first episode, one of PJ’s “boys,” Mike (played by Jamie Kaler), has a bet with the other guys about who can grow the coolest mustache. The idea comes out of left field and plays out about as humorous as it sounds. Each of the guys grow cartoon exaggerations of old-fashioned mustaches, and lame insults ensue.

In the next episode, the boys conspire a stakeout to determine who is the new guy PJ is dating. Yawn. It’s as if the very first “What if” that was pitched around the writer’s table was written and rushed down to the sound stage.

As silly and inane as Seinfeld got in its nine-year run, there was always a sense of reality when it came to the characters’ lives outside Jerry’s apartment. You believed George worked at the Yankees, Elaine at Peterman catalogues and Newman down at the post office.

In My Boys, Thomas wants audiences to believe that PJ’s friend Stephanie (played by Kellee Stewart) is a successful author, Kenny (Michael Bunin) owns a memorabilia store and Brendan is a future nightclub owner. But wanting and crafting the reality are two different things — and not once do you believe any of these characters do anything other than hang out and exchange interchangeable quips with one another. Could you imagine “Kramer” saying an “Elaine” line with the same effect?

Never was the expression “rising above the material” ever more true than watching a couple episodes of My Boys. Spiro, Gaffigan, Scott and Howard are the driving force as to why the show has lasted — with obvious chemistry and on-screen affection that somehow manages to survive the tepid writing.

Given TBS’s desire to be the comedy cable outlet, airing such classics as Family Guy, Seinfeld, and Friends, as well as first-run hits like The Bill Engvall Show, House of Payne and the previously reviewed and hilarious 10 Items or Less, My Boys quickly needs to up the laugh ratio to live up to TBS’s catch phrase, “very funny” — otherwise it’ll inevitably find its way to cancellation, never delivering on its potential.

Given the state it’s in now, if a doctor diagnoses you with a terminal disease and gives you only twenty-two minutes to live, tune in to My Boys…because it’ll feel like an eternity.