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Matthew is a boy that played with Hammie. When Wanda asked Hammie to go up to the little boy and say "Hi! I'm Hammie! Do you want to play?" Hammie walked up to him and instead said "TWUCK!" Matthew said back "TWACTOR!" and they started playing with each other. So far, he has only been seen in one strip, on Tuesday, May 2, 2000. 

Mathew1

Matthew's only appearence