Who says you can’t do comedy at 10 p.m.?

David Steinberg, one of the best-known stand-up comedians in the 1960s and 1970s before becoming a prolific director, returns for a second season of, well, sitting down and chatting with some of the biggest names of contemporary comedy.

The six-part series starts with Jerry Seinfeld, back on the comedy circuit after settling into life as a family man. Displaying an obvious reverence for Steinberg, Seinfeld shows off his brand of observational humor without giving away too many secrets in his half-hour visit.

More intriguing is the hour-long March 14 sit-down with Jon Stewart. “The Daily Show” host holds his own in some give-and-take with the improvisational Steinberg. Also, Stewart uses his interviewing skills to turn the tables on the host, asking questions as often as he answers them.

Also scheduled to appear, in order, are Robin Williams, Roseanne Barr, Garry Shandling and Ray Romano.

Steinberg is a congenial host, able to quickly put his guests at ease as they swap stories of shared people and places from their pasts.

“Sit Down Comedy” is an amusing peek inside the process. Think of it as a laid-back “Inside the Actor’s Studio,” without the accompanying academe.