Arkansas

Sitting through fire safety and prevention programs can make
anyone nod off. So the instructor tried to lighten the mood
by going around the room asking where all the guests were
from. "Burnt Mattress, Arkansas," called out the friend
sitting next to me.

"Burnt Mattress!" said the instructor, suppressing a laugh.
"I've heard some unusual town names before, but never that
one. Where's it located?"

My friend shot back, "Right above Hot Springs."