Roger Federer and Elmo from Sesame Street seem to disagree on the letters of the alphabet in a Super Bowl ad for ON running shoes.

The best Super Bowl commercials understand the basics. If you don't have an attention-grabbing celebrity, you're going to need a truly absurd premise ...

Watch as Elmo sits in an umpire's chair and debates the two letters found on Federer's On-branded sneakers: Is it 'Q' and 'C' or 'O' and 'N'?