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Paramount is in talks with comedy writers Alec Berg and David Mandel to develop a feature based on YouTube hit “Ultimate Dog Tease.”

“Dog Tease” is being developed through Par’s Insurge label, which produced the low-budget hit “The Devil Inside.” Berg and Mandel have worked on multiple segments of “Seinfeld” and “Curb Your Enthusiasm” along with “Eurotrip.”

The minute-long “Ultimate Dog Tease,” produced by Andrew Grantham, debuted last May and has received more than 93 million views. It was the second most-viewed YouTube video of 2011 after Rebecca Black’s “Friday.”

In it, a talking dog is verbally tortured by an off-camera voice discussing how much he enjoyed eating meat and giving bacon to the cat. Grantham supplied the voiceovers for a video submitted to him by the owners of the dog, a Dutch Shepherd mix named Clark.