Now, this is a laughing matter. John Tobin (right), who books Nick’s Comedy Stop, and Chet Harding (left) and Norm Laviolette (center), cofounders of Improv Asylum, made it official Wednesday, announcing their plans to open a new comedy club at the Westin Boston Waterfront Hotel. To be called Laugh Boston, the 6,000-square-foot space will have 297 seats and a stage for stand-up comedy. The new club will be larger than Dick’s Beantown Comedy Vault, which seats 74, and Nick’s Comedy Stop, which seats 140, but not as roomy as the 1,100-seat Wilbur Theatre.

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