In his third appearance on CBS' "Late Night with David Letterman," presidential candidate Mitt Romney tonight will crack at least one joke at the expense of former Speaker of the House Newt Gingrich.

In a clip from the pre-taped show released on Letterman's website, Romney reads the number two item on the famous Top Ten list, titled "Top Ten Things Mitt Romney Would Like to Say to the American People."

"And number two," Letterman says.

"Newt Gingrich, really?" says Romney flatly.

Here are the other two items released so far:

4. I just used all my campaign money to buy a zoo with Matt Damon

3. I can do a lot but even I can't fix the Indianapolis Colts

Watch the clip here: http://www.cbs.com/late_night/late_show/video/?pid=72tf9Z7Jyy_FSkSArfPPwuOIb5jY9Esp&nrd=1