Quoting SpiritOfAdventure:

Subject: Super Bowl

Bob received a free ticket to the Superbowl from his company.
Unfortunately, when Bob arrived at the stadium he realized the seat
was in the the last row in the corner of the stadium. He was closer to
the Goodyear Blimp than the field!

About halfway through the first quarter, Bob noticed an empty seat 10
rows off
the field right on the 50-yard line. He decided to take a chance and
made his
way through the stadium and around the security guards to the empty
seat. As
he sat down, he asked the gentleman sitting next to him, "Excuse me, is
anyone sitting here?" The man said "No."

Very excited to be in such a great seat for the game, Bob said to the
man next
to him, "This is incredible! Who in their right mind would have a seat
like
this at the Superbowl and not use it?!" The man replied, "Well,
actually, the
seat belongs to me. I was supposed to come with my wife, but she
passed away.
This is the first Superbowl we haven't been to together since we got
married

in 1967."

"That's really sad," said Bob, "but still, couldn't you find someone to
take
the seat? A relative or a close friend?" "No," the man replied,
"they're all
at the funeral."

Subject: Super Bowl

Bob received a free ticket to the Superbowl from his company.
Unfortunately, when Bob arrived at the stadium he realized the seat
was in the the last row in the corner of the stadium. He was closer to
the Goodyear Blimp than the field!

About halfway through the first quarter, Bob noticed an empty seat 10
rows off
the field right on the 50-yard line. He decided to take a chance and
made his
way through the stadium and around the security guards to the empty
seat. As
he sat down, he asked the gentleman sitting next to him, "Excuse me, is
anyone sitting here?" The man said "No."

Very excited to be in such a great seat for the game, Bob said to the
man next
to him, "This is incredible! Who in their right mind would have a seat
like
this at the Superbowl and not use it?!" The man replied, "Well,
actually, the
seat belongs to me. I was supposed to come with my wife, but she
passed away.
This is the first Superbowl we haven't been to together since we got
married

in 1967."

"That's really sad," said Bob, "but still, couldn't you find someone to
take
the seat? A relative or a close friend?" "No," the man replied,
"they're all
at the funeral."