Manzai is a form of traditional Japanese comedy, in which two comedians typically engage in a humorous conversation to make the audience laugh. We developed a VR application that simulates Manzai performed by top Manzai artists, using the firstperson view of a straight man (tsukkomi). In this system, the user dons the avatar of a human tsukkomi from a top Manzai duo and performs Manzai with the photorealistic avatar of his boke partner. We updated the script of Manzai and conversation algorithm based on feedback from an exhibition. We verified the feasibility of the updated Manzai system through the results of questionnaires completed by experienced users.