01/24/2012 12:24 pm ET

Mitt Romney Response: GOP Candidate Delivers Prebuttal To Obama State Of The Union Address

Mitt Romney delivered a prebuttal to President Barack Obama's State of The Union Address Tuesday in Tampa, Fla.

"Floridians are struggling to find a job, keep a home, and raise a family. As I've traveled across America, I've heard similar stories in virtually every corner of this country," he said, according to prepared remarks. "This is the real state of our union. But you won't hear stories like these in President Obama's address tonight. The unemployed don't get invitations to sit with the First Lady."

Debbie Bosanek, secretary to billionaire investor Warren Buffett, will be sitting with the First Lady Tuesday night as the President focuses on the "Buffett Rule," which seeks to stop millionaires from paying lower tax rates than middle-class workers.

"Instead, tonight, the President will do what he does best. He will give a nice speech with a lot of memorable phrases," continued Romney.

Romney accused Obama of dividing the country. "Tonight, we'll also be treated to more divisive rhetoric from a desperate campaigner-in-chief," he said. "It's shameful for a President to use the State of the Union to divide our nation. And someone ought to tell him: In order for the economy to truly 'work for everyone,' everyone needs to be working."

Romney recently accused President Obama of promoting the "politics of envy" and "dividing America based on 99 percent versus one percent."

Romney is looking for a comeback in Florida on Jan. 31 after losing the South Carolina primary to Newt Gingrich on Saturday.