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United Plankton Pictures is a company that was seen at the end of every SpongeBob episode. One episode-"Texas/Walking Small" has cows mooing instead of seagulls. 
UnitedPlanktonPicturesNEW

Scare Factor: Low to Medium, the plankton may be a bit creepy, but it's mainly harmless. The cow variant may be jarring, however. 


United Plankton Pictures Inc00:07

United Plankton Pictures Inc. Nicktoons Studios (2002)

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