A man driving a shiny red convertible pulls up to a parking spot. Upon noticing the splats on the ground and looking up to see many pigeons poised on the telephone line above his car, he decides to move to a different spot. As he exits his car after parking next to a construction site and walks across the street, cement is spilled all over his convertible. J.K. Simmons and another man stand in the "Hall of Claims" at Farmers Insurance and look at a water fountain made to commemorate the "parking splat." Simmons claims Farmers covered the accident that befell the man with the convertible.