The caption says, "Somewhere in Elbonia." Dilbert says to two Elbonians, "I've been assigned to check the software you're writing for us under contract." One Elbonian says, "The documentation is written in our own Elbonian language." The other asks, "Is that a problem?" Dilbert says, "That's better than I'd hoped. I was afraid nobody here knew how to write." An Elbonian responds, "Writing is easy. Someday we hope to read, too."