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anagram from the UK humor site verypoor.co.uk. stands for Crappy Obviously Self-Penned Joke.
An ap-paulin’ COSPJ

This one came to me in a dream last night. I am truly blessed.

Q - What do you say to a woman who’s given you a sheet of strong, flexible water-resistant material often used in the manufacture of tents?
A - Ta, Pauline.
by toxic bacon research August 12, 2010