The poem 'Two’s Company' narrates the story of an overconfident man who dismisses the idea of ghosts, only to encounter one during a night spent alone in a supposedly haunted house. The humor arises from the irony of his fearful actions and the polite demeanor of the ghost he encounters, highlighting human weaknesses such as boastfulness and the necessity for caution. Through its structure and imagery, the poem effectively blends fear with humor, culminating in an unexpected and amusing confrontation.