“In the alphabet system, there are 26 letters. The detectives who investigate these ABCs are members of an elite squad called the Special Letters Unit. These are their stories.”
In a parody of Law & Order: Special Victims Unit, the captain of the Special Letters Unit assigns his team to find a reportedly lost missing letter M. Instead, his detectives return with a cow (since "moo" starts with M) and a mallard (another M word). By nighttime, the detectives are empty handed, when a mustachioed fellow enters the precinct looking for the men's room. The captain recognizes him and rips off his mustache, revealing him to be the missing letter M, who is driven mad by the show's recurring "chung-chung" punctuation sound effect.
Script Title: "Law and Order Special Letters Unit - The Missing M"
Notes[]
In the original script for the sketch, the mallard was instead a piece of Muenster cheese ("Who listens to a talking cheese ball?"). The two named detectives were also originally called McDonnell and MacGarity.[2]