Alaska Gov. Sarah Palin (R) has graciously accepted David Letterman's second attempt at what he is trying to pass off as an apology for his inappropriate "joke" about her daughter having sex with A-Rod. Good for Sarah — but she really didn't have to.

After the increasingly unfunny late-night show host "joked" about Palin's 14-year-old daughter becoming pregnant by an adult male athlete while accompanying the governor to a Yankees game on her visit to New York, there was, understandably, a firestorm. Even Letterman's biggest fans had trouble defending him.

He responded the next evening with even more snide comments, and claimed he was not talking about Palin's 14-year-old daughter, but the 18-year-old, Bristol. He continued to make fun of the Palin family, rolling his eyes and chuckling at the statement the governor released addressing the sick comments. Underestimating the public disgust with his comments, he issued a more sincere-sounding apology yesterday, but it's too little, too late. And he is still insisting he did not know it was Willow on the trip instead of Bristol.

But here's where Letterman is still lacking in credibility, (even though eventually everyone will have to pretend to believe him and forgive him). By his own claim, he had done enough research to know the following:

- Palin was in New York and attended a Yankees game
- Todd Palin accompanied her on the trip
- Rudy Giuliani joined the Palins at the game
- One of the Palins’ daughters was on the trip and at the game

It's difficult to swallow Letterman's claim that he did not know Willow Palin, age 14, joined her mom and dad on the trip and was at the Yankee game as well. If he was talking about Bristol Palin (still an unfunny joke) then why do so if his "research" did not indicate she was on the trip?

There is still quite a bit of doubt in many minds about which Palin daughter Letterman was joking about having sex with Alex Rodriguez and being impregnated by him.