Seth Gordon is looking to “The Has-Beens,” coming onboard to direct the comedy project for New Line from a script by Max Werner.

New Line’s keeping the logline under wraps.

Gordon’s directed a pair of New Line projects, last year’s “Horrible Bosses” and 2008’s “Four Christmases.” Universal’s releasing his crime comedy “Identity Thief,” starring Jason Bateman and Melissa McCarthy, on May 10, 2013.

Werner penned “Fun Size” for Josh Schwartz in the first project set up for the youth-oriented Fake Empire after the shingle opened its doors. It’s the tale of a teenager who loses her brother after being forced to take him out trick-or-treating on Halloween. Paramount’s opening the pic on Oct. 26.

New Line president of production Richard Brener and Michael Disco are overseeing “The Has-Beens.”

Gordon and Werner are both repped by WME.