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The Twelve Chairs () is an unfinished operetta by Dmitri Shostakovich based on the 1928 novel "The Twelve Chairs" by Ilf and Petrov. Shostakovich announced the work in July 1939, for the Leningrad Theater of Musical Comedy. In October that year, he assumed he would be finished with the operetta at the end of that year, but he never finished the work.