Chris Pizzello, Associated Press
Comedian Louis C.K., director and star of the film "Louis C.K.: Hilarious," poses for a photo at Sundance.

PARK CITY — Even amid the overcast skies and filmmakers in all black, there's room for laughs at the Sundance Film Festival.

Just ask Louis C.K.

The veteran comedian, writer and actor is premiering his concert film "Louis C.K.: Hilarious" in Park City and, as always, the comic expects some to cringe.

"There are a lot of things that are upsetting to people," the comedian said Wednesday during a panel on pushing boundaries in film. "I like to talk and think about things even if they're upsetting. … I don't discredit their being upset. But I do discredit it. I think it's funny."

Unlike most recent comedy specials, Louis C.K.'s film doesn't show the audience.

"I wanted you to feel like you're there," he said. "It's like, 'How can I be there if somebody is already there?' "

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But like most of Louis C.K.'s specials, plenty of the material will be offensive.

Having been a writer for Conan O'Brien and Chris Rock, he recalled watching sketches fail and angry letters and encounters with upset fans.

"If somebody waits to come up to you, you affected them," he said. "It's an indication you did something that wasn't boring."

Louis C.K. said he feels it's important to talk about things that are offensive.

"My thing is I take them there and have them laugh about that thing they were upset about," he said. "I think that's positive."