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Letterman Recaps Super Bowl: Calls NBC 'Fascist,' Rips Jay Leno & Madonna (VIDEO)

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As was the trend on the late night shows last night, David Letterman sounded off on the Super Bowl during his monologue on "The Late Show" Monday. His biggest targets? NBC, Madonna and, as you could have guessed, that one commercial featuring his sometimes nemesis Jay Leno.

First, Dave dinged his ex-network NBC, calling them "fascist-like" because they don't share the Super Bowl footage with other networks. This forced Letterman into showing his "homemade" reenactment of the game, which some people who like comedy more than football might find more entertaining than the real thing.

After a quick break to mock GOP frontrunners Newt Gingrich and Mitt Romney, Letterman got back to the Super Bowl, getting in a quick "Madonna is old" joke that maybe the audience enjoyed a little TOO much.

"Going to have to make some more calls," Letterman lamented afterward.

And finally, Letterman got to his funniest monologue joke of the night (unfortunately at the very end) when he showed his Super Bowl commercial recap reel that is pretty spot-on. When Letterman gets to Leno's cameo in Jerry Seinfeld's Acura ad, we think you'll agree that this longtime feud is definitely not over.

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