Audio has emerged of Louis C.K. apparently mocking the students-turned-activists from a school shooting in Parkland, Florida.

The sound-only recording was posted Sunday in a since-removed YouTube video that said it was from a December 16 stand-up set at a Levittown, New York, comedy club. Several media outlets captured and posted clips and transcripts of the set.

"You're not interesting because you went to a high school where kids got shot," C.K. can be heard saying on the recording.

"Why does that mean I have to listen to you? Why does that make you interesting? You didn't get shot, you pushed some fat kid in the way, and now I gotta listen to you talking?"

Parkland parent Fred Guttenberg replied to the C.K. material on Twitter.

"My daughter was killed in the Parkland shooting," Guttenberg said. "My son ran from the bullets. My wife and I deal with loss every day. Why don't you come to my house and try out your new pathetic jokes?"

The most prominent of the student-activists from Parkland have not offered comment. A message seeking comment left at C.K.'s website wasn't immediately returned.

A gunman killed 17 students and staff members at the school on February 14.

C.K., 51, temporarily disappeared from public life after acknowledging and apologising for sexual misconduct in November of 2017.

He lost a production deal with FX networks and a movie release was cancelled.

But since August he has been making unannounced appearances. performing new material at East Coast comedy clubs.