Newt Gingrich is responding to last night's debate with a brutal new ad accusing Romney of trying to mislead, deceive, and distort his way to the White House.

Here's the money line:  "What kind of man would mislead, distort and deceive just to win an election?  This man would: Mitt Romney."

The ad essentially accuses Romney of lying at least twice in the debate last night: 1) about his blind trust and, 2) about his vote for Paul Tsongas in 1992.

The ad is still being produced, but here is the full ad script:

Governor Mike Huckabee:

"If a man's dishonest to get a job, he'll be dishonest on the job."

Voice-over:

" What kind of man would mislead, distort and deceive just to win an election?"

"This man would: Mitt Romney."

"Romney said he has always voted Republican when he had the opportunity."

"But in the 1992 Massachusetts Primary Romney had the chance to vote for George H.W. Bush or Pat Buchanan,  but he voted for a liberal Democrat instead ."

Romney said his investments in Fannie and Freddie were in a blind trust.

But, as reported in the  National Journal , Romney   earned tens of thousands of dollars from investments NOT in a blind trust .

Romney denied seeing a false ad his campaign used to attack Newt Gingrich.

But Romney's own campaign paid for the ad… and Romney's own voice is on the ad approving its false content.

If we can't trust Romney in a debate,  how can we trust him in the White House?

In response to the ad,  Huckabee issued the following statement on Friday afternoon:

"Any use of an out of context quote from the Republican Presidential primary 4 years ago in a political ad to advocate for the election or defeat of another candidate is not authorized, approved, or known in advance by me. I have made it clear that I have not and do not anticipate making an endorsement in the GOP primary, but will support the nominee. My hope is to defeat Barack Obama and win majorities in both the House and Senate, not to attack any of the Presidential candidates who might be our nominee."