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Stephen Colbert’s Super PAC has a new target, and this time it’s not a politician.

The group’s latest ad, “ Foul Balls,” targets the NBA and basketball players for the ongoing lockout that has the 2011-12 season in jeopardy.

“With unemployment at an all-time high, the players are demanding more millions,” The Comedy Central host quips in the TV ad. “But the NBA owners are on your side. They’ve been working hard to save the season, so Americans don’t have to watch hockey. NBA owners are job creators who send our economy soaring.”

The ad, which pokes fun at Dallas Maverick’s owner Mark Cuban, will air on Dallas/Ft. Worth’s WFAA Channel 8, according to the PAC.

“Heroes like Mark Cuban are the number one employer of our nation’s tiny blimp pilots,” Colbert jokes in the ad.

Cuban is reportedly heavily involved in negotiations to end the NBA lockout, which has already led to the cancellation of two weeks of games this season.

The first ad by Colbert’s Super PAC aired in Iowa in August and targeted Republican presidential candidate Rick Perry. It advised Iowans to write in “Rick Parry” when voting for the candidate in the Ames straw poll.

Colbert launched his Super PAC — “ Americans for a Better Tomorrow, Tomorrow” — in May, saying the money would be raised not just for political ads, but also “normal administrative expenses, including but not limited to, luxury hotel stays, private jet travel, and PAC mementos from Saks Fifth Avenue and Neiman Marcus.”