We enjoyed out night here and would go back.  We thought despite the basement it was a nice venue (and comedy just seems seedier in a basement anyways, so it's all good!).  The staff are somewhat scantily clad (hello, it's Vegas ;) and they were friendly and timed the drinks well.  The comedians were a tad sketchy, crass and funny - so it was great!  The drinks were expensive, but again it is Vegas - so it's all good!  We would go back.