This qualitative study aimed to analyze Wilfredo Ma. Guerrero’s black comedy, “The Eye of the Needle”, using the Reader’s Response lens. This study specifically aimed to know and reveal the societal portrayals that are evident in Wilfredo Ma. Guerrero’s “The Eye of the Needle”, the Filipino funeral traditions, customs and practices in the story, if how does the interpreted text display the comedy in the Filipinos’ culture, beliefs, attitudes and practices, and if what instructional design can be developed as an offshoot of this study. The respondents of this investigation were the 9 English faculty members and 15 third year and fourth year English majors at WVSU-CC AY. 2014-2015. Data were gathered through written interview and focus group discussion. Data were analyzed using the thematic analysis. Findings of this present study revealed that there were a lot of societal pictures evident in the story. The following were: (1) Filipino’s fondness of mahjong as form of leisure, (2) High-esteem and respect for priests and lawyers, (3) Use of euphemism and keeping hold of the truth to avoid causing pain, or conflict or to lessen pain and sadness, (4) Religious hypocrisy, (5) Human’s insatiable ambition and arrogance gained because of high education, (6) Showing kindness in anticipation of something in return, and (7) taking advantage of any situations, and (8) Desperation in getting married. The story also revealed Filipino funeral traditions and practices. The following were: (1) Applying make-up on the dead’s face, (2) Offering of prayers to aid the soul of the dead, (3) Women’s public grieving, (4) display of wreaths and flowers near the casket, (5) eating during a wake, (6) Wearing of red, and (7) Gambling. The humor in the Filipinos’ culture, attitudes, beliefs, and practices were displayed through the actions, words, and thoughts of the characters in the story. An instructional design using the reader-response theory in teaching literature was developed as an offshoot of this study.