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Best Friends Day just happened in the episode: The Gift of Gum. It is for SpongeBob and Patrick. They probably made the day and name up. Patrick gives SpongeBob Gummy in that episode. At the end of the episode, Patrick eats up all the gum of Gummy and accidently spits it out again all over Squidward's House, SpongeBob's House, and his house.

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