It is rude to make light of someone's mourning.
Manuel's girlfriend just told him that her cat passed away.
Manuel wants to help her feel better.
Manuel gives her a big hug, and shares some of his favorite memories of her cat.
Manuel tells her not to worry, and that he will buy her a new cat.
Manuel's girlfriend thanks him and shares some of her favorite memories as well, and they end up laughing over a couple of them.
Manuel's girlfriend starts to cry, and storms off.