George loses an expensive hat Elaine charged to her business account; a neon sign prompts Kramer and Jerry to swap apartments. Heather: Catherine Lloyd Burns. Seth: Mark Roberts. Ipswich: Michael D. Roberts.
Jerry tries to help Newman get transferred; George trades tales with a shipwreck survivor to obtain a dream apartment; Kramer coughs like a dog; a minor insult has a major effect on Elaine. Eldridge: Ray Stricklyn. Newman: Wayne Knight.