A breezy goofiness buoys the best moments of Flying V’s comic “Matt & Ben.” Take, for instance, the point early on when Ben (Katie Jeffries) flings a pretzel at his best friend, Matt (Tia Shearer). The pals are in Ben’s Boston-area apartment, contemplating a screenplay that has, improbably, fallen from the sky. The focused Matt reads the manuscript without looking up. But Ben is a restless guy with a puerile sense of humor. Perching on the stove, he lobs a pretzel at his intent chum, a mischievous and dopey smile creeping over his face. ~ Celia Wren Washington Post