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Summary: A cat, fed up with abuse from dogs, disguises himself as a skunk, but this attracts the amorous attentions of a real skunk. First appearance of Pepe Le Pew, though here he's named "Henry." (imdb)
The object of Pepe's affection here is evidently a guy, but that never deters the famed lascivious skunk. Oh, the sheer number of dirty jokes that suggest themselves that we'll never actually see in a Looney Tune
The Pepe shorts are really about Mel Blanc's voice work more than the character or the plots. There's this sort of seemingly semi-conscious free form libidinous rant thing going on, and all of it is hysterical. Outside of Pepe/Henry, the mock French that came to be the signature and primary draw of these films isn't really on display in this early short, but it is still as funny as the later, more refined Pepe episodes.