Comedian Steve Harvey of the WB netlet’s “The Steve Harvey Show” will host the Second Annual Comedy United show at 8 p.m. Wednesday at the Laugh Factory.

All proceeds will benefit Living literature/Colors United, a non-profit org that helps “at-risk” youth by sparking their interest in music, drama, literature and dance. Joining Harvey are David Spade, Ray Romano, Bob Saget, Dana Gould and Harvey’s co-star Cedric “The Entertainer.”

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