TOP TEN REASONS TO SEE GAG REFLEX By Gary Puckett, Copley News Service Before anyone jumps to the conclusion that this review is just another rip-off of the ''Top Ten List'' popularized on The Late Show with David Letterman, the following explanation has been provided: Since Dale Roe, Gag Reflex's co-founder, director and featured performer, has a regular ''Top Ten List'' column in The Beacon-News each Saturday, it seemed appropriate to use the format in reviewing his company's latest production. Therefore, I am not ripping off Letterman. I am, however, ripping off Dale Roe. 10. Gag Reflex has funny titles. If you are going to produce original comedy revues, it is a good idea to come up with funny titles, so people know right up front that you are funny. Gag Reflex has come up with some beauties in the past (''Jurassic Pork'' being one of my favorites) and this show is no exception. '' '96 Tears (or: It's My Sweatshop And I'll Cry If I Want To)'' is even funnier when you see the cover of the program, which features a picture of talk show host and clothing manufacturer Kathie Lee smiling inanely. 9. Gag Reflex performs in funny places. If you have ever stopped by Foltos' Tonsorial Parlor in Batavia to get your hair cut, you probably never guessed that it doubled as a comedy club. Well, to be strictly accurate, it doesn't most of the time (although it does feature an 'open mike' program once a month). But with the help of a few lights, a nice sound system and a whole lot of folding chairs, it is magically transformed into -- a really crowded barber shop. Actually, the setting is put to good effect. One member of the audience is selected during the intermission to have their hair cut during the second act -- for free. 8. Gag Reflex has funny chicks. OK, that probably seems like a chauvinist remark. But when it comes to ensemble comedy, the fact is that women are often fairly lame (the original 'Saturday Night Live' cast being the obvious exception to this). Gag Reflex is a very liberated group (either that or the men are wimps) because the women have a large part to play in nearly all the sketches. Kris Keef, Mary Ann Boyd and Maureen Gannon may not be the '90s answer to Gilda Radner, Jane Curtain and Laraine Newman, but they are very funny, nonetheless. 7. Speaking of 'Saturday Night Live', Gag Reflex is funnier than its most recent incarnation. Admittedly, this isn't saying much, but at least so far no one else has suggested to Gag Reflex -- as Time magazine did recently to the current edition of 'SNL' -- to ''please die.'' Did some of the Gag Reflex material bomb? Sure it did. Were some of the sketches terrible? You bet. That is the nature of this particular beast. But for the two and a half hours of the show, the winners far far exceeded losers. And they don't have any commercials. 6. Gag Reflex has Eric Schwartz and Eric Schwartz is a very funny fellow. First, there was Belushi. Then there was John Candy. Now, there is Eric Schwartz. What do these three people have in common? They are all very funny character actors. What makes Schwartz stand out from the other two? He's still alive. 5. Gag Reflex has Dale Roe and Dale Roe is a very funny fellow, too. First, there was Belushi. Then there was John Candy. Now, there is... but you get the idea. 4. The other guys in Gag Reflex are funny, if not quite as funny as Schwartz and Roe. Please forgive the continuing references to 'Saturday Night Live', but it serves as a kind of shorthand. if you want to know what function Greg Ledford, Tim Nessel and Steve Lord serve in the show, think of Garrett Morris in the original 'SNL'. Occasionally, they rise to the level of Dan Aykroyd. Ledford, in particular, has a good comic sense. By the next show, he might become the Bill Murray of the troupe. 3. When all else fails, the songs are funny. With Schwartz and Roe on guitar, Gag Reflex is never better than when they satirize through their songs. There is a wonderful up-tempo number about Jack Kevorkian. And the finale is simply beyond words -- that is, if you write for a family newspaper like this one. 2. Even the encores are funny. Did the audience like this show? let's put it this way: the company took about eight encores and the audience would have happily stayed for more -- if the company hadn't been too exhausted to provide them. And the number one reason to see Gag Reflex: 1. They make fun of the Macarena. 'Nuff said.