Warner Bros. Pictures sequel The Hangover Part II opened to an impressive $ 31.66 million from 3,615 theaters on Thursday which is the highest-grossing opening day ever for a live-action comedy. It’s also the third-highest Thursday gross ever, trailing just Star Wars: Episode III Revenge of the Sith ($ 50 million) and The Matrix Reloaded ($ 37.5 million). The original Hangover opened to $ 16.7 million its first day. The Todd Phillips-directed sequel, starring Bradley Cooper, Ed Helms, Zach Galifianakis, Justin Bartha and Ken Jeong, earned $ 10.4 million from midnight screenings in 2,600 theaters and looks headed for over $ 120 million over the 5-day Memorial Day holiday.

Second place on Thursday belonged to Kung Fu Panda 2 , which took in $ 5.8 million from 3,925 theaters. While…

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