Good but...
I like the punchline used and done with here. It's very funny and well done.
Problem? Graphics/storyboard issue. Why would you submit unfinished work? You can't get too excited and show the world whats not done even though your proud of what you've got. And alot of people, when they give something almost done, don't finish it. Considering it old or boring and move on to something else. Finish first!
Secondly, you run in some serious anime-like flaws that are evident when someone wants to make something really easy. Go for the harder work. Instead of the bust-shot closeups and the wierd cut-aways that are really close or really far, go for the knee-up shot with the body movement. I worry you'll fall into steryo-typical anime theme rather than something original and to your own style.