“First Lady Michelle Obama took a second swipe at David Letterman on Wednesday, calling the CBS “Late Show” host’s jokes about one of her daughters “disgusting” and “sexually perverted.”

In an e-mailed statement, Obama said: “Laughter incited by sexually perverted comments made by a 62-year-old male celebrity aimed at a 12-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.”

Riffing on Obama’s trip to New York last weekend, Letterman joked Monday night that during the seventh inning of the Yankees game “her daughter was knocked up by Alex Rodriguez.”

Letterman followed up on the line Tuesday night, joking that “the toughest part of her visit was keeping [former New York Gov.] Eliot Spitzer away from her daughter.”

“I doubt he’d ever dare make such comments about anyone else’s daughter,” the first lady added in her statement.

She responded to another Letterman line during a radio interview Tuesday, calling him “pathetic” for joking that she made a stop during her trip and “bought makeup at Bloomingdale’s to update her ’slutty flight attendant look.’”

What do you think? Awful, isn’t it? What’s wrong with a man who publicly makes sexual references about the young daughter of a public figure? He should be fired.

Surprisingly, this hasn’t gotten much media coverage. You’d think it would. But maybe it’s because of who it happened to.

You see, David Letterman did do this on network television the past two nights, but not to Michelle Obama. He did it to Sarah Palin.