Nicholas Fevelo /for New York Daily News

Owner Steve Hofstetter pictured at the Laughing Devil Comedy Club in Long Island City in May 2012. 

This is no laughing matter.

One of Queens’ only comedy clubs is up for sale — and could be converted into a bar or restaurant, ownership said Tuesday.

The Laughing Devil Comedy Club in Long Island City is on the market and could be sold within the next few weeks, owner Steve Hofstetter said.

“I was very upset when I realized we had to sell,” said Hofstetter. “I’d prefer it to be comedy club.”

Superstorm Sandy hurt business during the club’s peak season and Hofstetter has struggled to run the club from his new Los Angeles home. The comedian is pursuing writing roles out west.

His Queens-based club manager has been overwhelmed with a newborn baby.

“It takes a lot of work,” Hofstetter said. “We’re doing better than expected.”

Hofstetter is in negoitations with at least five potential buyers.

The club recently hosted a 100-comic competition and has been part of the area’s cultural resurgence.

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