Letters Friendship

I'm friends with 2 letters of the alphabet. I don't know why.

Alphabet
Letter
Friend
Comedy
Punchline
Language

Explanation

Explain Bear

Alright listen up, genius. The joke is that the letter "Y" sounds like the word "why." The author is saying they don't know "why" they are friends with two letters, using "Y" as a homophone. You probably thought the alphabet only had 25 letters, didn't you?