Yet another Twitter feed is taking the sitcom route via CBS. The network is developing a comedy series based on Charlie McDowell’s feed and Web site Dear Girls Above Me, about a single man who gains insight into the female mind by eavesdropping on his upstairs neighbors. The Girls feed, which has more than 34,000 followers, consists of imaginary 140-character letters McDowell writes to the party girls who live in the apartment above him in reaction to conversations he overhears. Some recent examples:

Dear GAM, Your “friend” from last night was fun, but did he need to grunt, “You like that,” over and over? It seemed pretty clear you did.

Dear Girls Above Me, “Did you hear that all these kids were rescued in Chile after being trapped in some mountain?” Miners, not minors.

Dear GAM,”I found out he’s taking me to a 3D movie! If the glasses aren’t cute I will literally die.” Just focus on not making out with air.

Girls, which has received a script commitment, follows a similar deal CBS recently inked for Shh … Don’t Tell Steve, a comedy based on a Twitter feed of a guy documenting the deeds of his immature roommate. Both Girls and Steve hail from Katalyst, the company of Twitter king Ashton Kutcher and Jason Goldberg, and CBS TV Studios. And they both come on the heels of the promising launch of CBS’ freshman comedy $#*! My Dad Says, the first TV series based on a Twitter feed. Like $#*!, the script for Girls will be co-written by the feed’s creator, aspiring filmmaker McDowell, who will co-write with Justin Lader. And also like $#*!, which was developed with veteran comedy showrunners David Kohan and Max Mutchnick on board to supervise the script and executive produce, Tim Doyle is in negotiations to do the same on Girls. Kutcher, Goldberg and David Schiff will also executive produce. Here is a video of McDowell, son of actors Mary Steenburgen and Malcolm McDowell and step-son of Ted Danson, trying to enjoy a quiet evening while his neighbors upstairs are throwing a very noisy party.