The television ad features a giant zozulica instrument being placed on top of a car after a punter expresses concern that the giant vuvuzela from the previous campaign could be banned.
Paddy Power's previous "vuvutruck" execution was itself a reaction to a customer's Facebook post, which pointed out that the vuvuzela instrument that was the mainstay of the World Cup in South Africa had been banned from Euro 2012.
The campaign was created by Crispin Porter + Bogusky and features a voiceover stating, ‘" Well, it would be a sad day Matt if a laugh were against the law".
The ad launches today (20 June) amid controversy over Denmark striker Nicklas Bendtner being fined €100,000 for flashing underpants featuring Paddy Power branding, after he scored against Portugal.
Paddy Power filmed both the vuvuzela and zozulica execution at the same time, in anticipation of someone commenting on its Facebook page about the possibility of the giant vuvuzela in the first ad being banned.
Ads in the 'We Hear You" campaign are all based on genuine comments made on Paddy Power's Facebook page.
Paddy Power chose to poke fun at the zozulica after being amused by stories of companies in Poland and Ukraine attempting to market the Zozulica as Euro 2012's alternative to the vuvuzela.
Follow Matthew Chapman at @mattchapmanUK