Sony Pictures Entertainment and producer Laurence Mark made a preemptive purchase of “Sammy,” a romantic comedy spec script by Delia Ephron with Reese Witherspoon attached to star.

Mark will produce with Ephron. Witherspoon’s Type A Prods. also will be involved in a producing capacity.

Witherspoon would play a woman who can sense what animals are thinking. She crosses paths with a man who claims to have the same relationship with dead people.

Col co-prexy Matt Tolmach and exec veep Amy Baer are overseeing the pic.

Film becomes the second active Col project for Ephron, who scripted “Bewitched” along with sister Nora, who’s directing Nicole Kidman and Will Ferrell in the Col comedy. Eprhon’s other scripting credits include “Michael” and “You’ve Got Mail.”

Studio plan is to get a new draft from Ephron and land a director quickly.

Witherspoon will next play June Carter Cash alongside Joaquin Phoenix in the Johnny Cash biopic “Walk the Line,” lensing this summer at Columbia, with James Mangold directing.

Witherspoon also is attached to the David Mirkin-directed Universal comedy “Sports Widow.”