Submit the worst possible caption for this New Yorker cartoon.

For last week's winners go here
WINNER
Short and pale and old and balding, the guy from KPMG goes walking And when he passes, each one he passes goes -- ugh.--Tim H
SECOND PLACE
"It's right behind you."-- Rob
THIRD PLACE
"I'm sorry sir, this beach is closed to people visibly haunted by their absurd and ultimately meaningless choices."-- Jared S
HONORABLE MENTION
."Shut up, Bob, everyone knows your surfboard's a foamie."-- Hung Ten
For additional Honorable Mentions and a Judge's Comment for each winner go here.