> Not even close, but good try.
>
From Wikipedia:
Elaine goes to The New Yorker offices to seek an explanation for the cartoon. She discovers that the editor didn't understand the cartoon either. He simply liked the kitty.
you (elaine) do not understand the cartoon and thus consulted someone at the new yorker (ZMD). the new yorker (remember, that's ZMD) does not understand the cartoon, but have expressed a certain fondness for the doggy (the kitty).
<P ID="signature">Chris
/personal/mfc/newsig.png</P>