A viral clip of the YouTuber SkyViewRay starting a reaction video with "let's go", and then immediately being shocked by a Spongebob Squarepants (Series) Youtube Poop's (specifically "Spinge Binge: Me Millionth Dollar") title card parody that contains the N-word. Parodies of this scene typically involve characters being shocked by other words, inappropriate or not.
Japanese Twitter users began using this meme after a variant that involved SkyViewRay reacting to the Japanese word for "February". In this context, it usually implies shock that another month has passed.