Icahn cracking jokes for NYC Comedy Festival promos

Who knew? Seems billionaire corporate raider Carl Icahn‘s next favorite pastime (after needling big companies) is … standup comedy.

“You learn in this business: If you want a friend, get a dog,” he says in a promo for Funny Business, a night of standup from the pinstripe crowd that’s part of the second annual NYC Comedy Festival, running Nov. 1-6.

Show is organized by David Moore — Harvard MBA, venture capitalist, CEO and successful comic.

“Icahn did it once before. He loved it so much, he said, ‘David, when are we going on the road?’ I said, ‘Well, you own a casino in Vegas (the Stratosphere). We’ll headline there,’ ” says Moore.

Brokers, bankers and raiders aren’t typically yucksters, but Moore swears they can be as funny as anyone. “I get onstage in what, for me, is comfortable attire — a suit and tie — and start making fun of me,” he says.

Like: “My daughter is getting more and more like me. She no longer has imaginary friends. She has imaginary employees.”

Joining Icahn at Carolines on Broadway Nov. 2 will be advertising kingpin Jerry Della Femina, municipal bond guru Jim Lebenthal and Dan Crown of exhib Crown Theaters, who’s got a killer bit on Goobers and Snowcaps.

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