"We take our responsibility as a programmer as well as the feedback we receive from our viewers very seriously."
Comedy Central US was not commenting on the segment.
In the show, host Anthony Jeselnik is given a lap-dance by a woman in a full shark costume before a photograph of Mr Strange is displayed on a screen behind him.
"But let's not forget the man that made this all possible," he says.
"Smile, you son of a bitch. And that brings this year's total of people killed by sharks - 1, sharks killed by people - 17 million."
Mr Strange was killed as he swam off Muriwai on Auckland's west coast a fortnight ago.
The chairman of the community's Surf Lifeguard Service, Tim Jago, said locals he had spoken to about the video were "disgusted".
"The fact that it's in incredibly poor taste isn't in question. I couldn't find where the humour was in it for a start, so it was pretty lame in that respect.
"I guess the thought that ran through my mind was if a New Zealand comedy act tried to make fun out of something like a high school shooting in America, they'd be on our backs and condemning us straight away."