Priorities USA Action, the super PAC backing President Barack Obama, released a new Bain Capital-centric ad Tuesday that targets Mitt Romney over the impact his former private equity firm had on middle-class Americans.

Titled "Same Promises," the commercial is the first new spot from the super PAC after it announced Saturday that it would recast the spotlight on Romney's private equity career in the final weeks before the election. The ad brings new faces together with some of the individuals who shared their stories in previous Priorities ads.

"This was a booming place. And Mitt Romney and Bain Capital turned it into a junkyard," says one man, named Donnie.

"He promised us the same things he’s promising the United States," adds another man, Pat. "And he’ll give you the same thing he gave us. Nothing. He’ll take it all."

WATCH: "Same Promises"

The ad will air in the battleground states of Colorado, Florida, Iowa, Nevada, Ohio, Virginia and Wisconsin. The group also re-released "Stage," a spot that was called one of the most effective from Democrats this cycle.

Priorities said the renewed effort to highlight Romney's record at Bain Capital is part of a multi-million dollar project, but the super PAC would not disclose the exact amount. The group raised a whopping $15.2 million in September alone, surpassing the amount raised by pro-Romney super PAC Restore Our Future in the same month.

But outside groups supporting the Republican presidential nominee have their own plans to refute the idea that Romney is out of touch. Crossroads GPS, the conservative advocacy group backed by Karl Rove, launched its own effort to showcase Romney's compassionate side with an ad called "Mitt and David."

The ad features Ted and Pat Oparowski, who addressed the Republican National Convention in August and shared the emotional tale of their son David, who was diagnosed with leukemia at age 14. As they did in Tampa, the couple recall that Romney visited David in the hospital, helped him write his will and even delivered the boy's eulogy.

"Mitt and David" began airing in Wisconsin and Ohio on Tuesday morning as part of a one week, $4.2 million ad buy. Crossroads GPS did not indicate if it would be releasing other ads intended to humanize Romney, but similar spots could counteract Priorities USA Action's case that the GOP nominee is both ruthless and unconcerned with the needs of average Americans.

WATCH: "Mitt and David"

UPDATE: 5:20 p.m. -- Michele Davis, a spokeswoman for the Romney campaign, issued the following response to the Priorities USA Action ad:

This is yet another misleading ad from a discredited ally of an increasingly desperate President. Governor Romney's experience was about fixing companies that were broken and giving start-up companies a shot at success. His work helped save thousands of jobs at companies that were failing and the companies he helped start today employ over 100,000 people. Unfortunately, President Obama hasn't been able to have this same success and 23 million Americans are suffering for his failure. We can't afford four more years of the same failed policies.

Related on HuffPost:

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  • SEC Filings List Romney As 'Chief Executive Officer'

    According to the <em><a href="" target="_hplink"><em>Boston Globe</em></a></em>, Securites and Exchange Commission documents filed by Bain Capital after February 1999 list Romney as the private equity firm's "stole stockholder, chairman of the board, chief executive officer, and president."

  • $100,000+ Salary

    The <em><a href="" target="_hplink">Globe</a></em> also found financial disclosure forms filed by Romney that indicate he still owned 100 percent of Bain in 2002, and earned at least $100,000 as an "executive" for the firm in 2001 and 2002.

  • 2002 Testimony

    As <a href="" target="_hplink">The Huffington Post</a> reported, sworn testimony given by Romney in 2002 undermined his claims that he left Bain in 1999. In that testimony, given as part of a hearing to determine if he had sufficient Massachusetts residency to run for governor, Romney said that he "remained on the board" of the LifeLike Co., which Bain held a stake in at the time. LifeLike's 2000 <a href="" target="_hplink">corporate filing</a>, filed with the state of Colorado, lists Romney as a director.

  • More SEC Filings

    HuffPost's Jason Cherkis and Ryan Grim identified at least <a href="" target="_hplink">six documents</a> filed by Bain Capital with the SEC from 1999 to 2001 that were signed by Mitt Romney. Most of the documents refer to Romney as the "reporting person."

  • 'Managing Member' In 2002

    HuffPost <a href="" target="_hplink">reported</a> on a 2002 corporate document filed with the state of Massachusetts that shows Romney listed as one of two managing members of Bain Capital Investors, an entity of the private equity firm.

  • Signed Documents After 1999

    Romney signed an SEC filing in November 1999 pursuant to Bain's partial acquisition of medical-waste firm Stericycle, <em><a href="" target="_hplink">Mother Jones</a></em> reported. The filing noted that he was the "sole shareholder, Chairman, Chief Executive Officer and President" of the Bain entities involved in the $75 million deal.

  • 2001 & 2002 SEC Filings

    <a href="" target="_hplink">Talking Points Memo</a> uncovered two SEC filings from July 2000 and February 2001. In both, Romney lists his "principal occupation" as "Managing Director of Bain Capital, Inc."

  • 1999 News Reports

    As Slate's <a href="" target="_hplink">Dave Weigel</a> pointed out, Romney's campaign has cited news reports from 1999 that clearly state that Romney left Bain in 1999. However, those same news reports state that Romney would still be involved with the company. "Romney said he will stay on as a part-timer with Bain, providing input on investment and key personnel decisions," read one such report from the <em>Boston Herald</em>

  • Former Partner Speaks Out

    A former Bain Capital partner, Ed Conard, said during an appearance on MSNBC's "<a href="" target="_hplink">Up W/Chris Hayes</a>" that Romney was "legally" the CEO and sole owner of Bain Capital until 2002, as an ownership battle dragged on after Romney left to take over the Salt Lake City Olympics. "We had a very complicated set of negotiations that took us about two years for us to unwind. During that time a management committee ran the firm, and we could hardly get Mitt to come back to negotiate the terms of his departure because he was working so hard on the Olympics," Conard said.

  • Relationships With Problematic Companies

    HuffPost's Sam Stein <a href="" target="_hplink">reported</a> that SEC filings link Romney to politically problematic companies after his alleged 1999 departure from Bain: <blockquote>A Huffington Post review of SEC files unearthed six separate occasions in which Romney was listed as a member of "the Management Committee" of both Bain Capital Investment Partners and BCIP Trust, "deemed to share voting and dispositive power with respect to" shares held of DDi. In one of those filings, Romney is listed as president and managing director of Bain Capital, Inc. The dates of those filings range from April 14, 2000 to May 10, 2001 -- all after Romney had left for Salt Lake City. In one March 2001 filing, Romney signed the document as the "reporting person."</blockquote>

  • 'General Partner'

    According at a <a href="" target="_hplink">document</a> filed with the California Secretary of State's office in July 1999, Romney was listed as a "general partner" at Bain Capital Partners. Romney's signature appears on the document. Romney remained on record as a general partner until California was notified of his resignation in June 2003.