How far is too far when it comes to late night TV? Sarah Palin is angry at David Letterman – and she isn’t afraid to show it. After Letterman poked fun at both Palin and her daughter, she fired back calling Letterman’s jokes “sexually-perverted comments” and “despicable.” Why is the governor of Alaska so mad? Letterman joked about Palin’s recent trip to NYC on his show saying, “[Palin] bought makeup from Bloomingdale’s to update her slutty flight attendant look.” He also took jabs at her daughter saying, “One awkward moment for Sarah Palin at the Yankee game during one inning was her daughter got knocked up by Alex Rodriguez,” and “The toughest part of her visit was keeping Elliott Spitzer away from her daughter.” Letterman says he was joking about Palin’s 18 year-old daughter Bristol, but Palin thought the jokes were about her 14 year-old daughter Willow, who accompanied her to New York. On Tuesday, she posted a statement on Facebook and distributed it to the press saying: "Concerning Letterman's comments about my young daughter (and I doubt he'd ever dare make such comments about anyone else's daughter): 'Laughter incited by sexually-perverted comments made by a 62-year-old male celebrity aimed at a 14-year-old girl is not only disgusting, but it reminds us some Hollywood/N.Y. entertainers have a long way to go in understanding what the rest of America understands — that acceptance of inappropriate sexual comments about an underage girl, who could be anyone's daughter, contributes to the atrociously high rate of sexual exploitation of minors by older men who use and abuse others.' " On his show last night, Letterman said he does not regret the jokes but added: “Would I do anything to advocate or contribute to underage sexual abuse or misconduct? Absolutely not.” Letterman invited the Palins to appear as guests on his show. They declined saying they have no intention of boosting his ratings.