Pulitzer-winning playwright ("The Rabbit Hole") David Lindsay-Abaire and actor-turned-director David Hyde Pierce bring their professionalism and comic timing -- but little credible justification -- to "Ripcord." This is a good-natured formula comedy about a female odd couple in an assisted living facility -- a subject, I fear, on the precipice of a trend.

Abby (Holland Taylor) is the neatnik -- a serious woman who dresses up in tweeds and pumps to read in her chair and who, through orneriness and guile, has managed to keep the two-bed room to herself.

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Marilyn (Marylouise Burke) is the floppy, hyper-energetic, cheerful one who has been moved in as Abby's roommate. Abby wants her out. Marilyn wants the bed near the window. Thus begins a contest: Can Abby make Marilyn angry before Marilyn makes Abby scared? Everyone is very good but, we have to ask, why do these healthy women need assistance and what is all this talent doing in this sitcom?

WHERE Manhattan Theatre Club, 131 W. 55th St.

INFO $90; 212-581-1212; manhattantheatreclub.com