Obama, Romney compete with ads for female voters

The mother then chimes in, signaling her disapproval of the Republican nominee.

"Mitt Romney — he's so focused on big business and tax cuts for the wealthy, it seems like his answers to middle-class America are just, 'tough luck.' "

The Romney campaing billed the commercial a "sad and outright false attack" in a statement Tuesday.

"President Obama is the only candidate in this race who will raise taxes on small businesses and middle-class families, so he is trying to distract from his record of failure and disappointment," said spokeswoman Amanda Henneberg in a statement.

The ad follows a similar spot from the Romney campaign released earlier Tuesday morning that emphasizes the importance of female voters in the 2012 campaign. A poll released last week by CBS News and The New York Times showed Obama with a 53-41 percent advantage among women.

In the Romney ad, the camera holds a soft focus on a newborn baby girl.

"Dear daughter, welcome to America," the ad's narrator says. "Your share of Obama’s debt is over 50 thousand dollars. And it grows every day.”

The voiceover goes on to say that the president's policies "are making it harder on women" and points out that the poverty rate for women is the highest in 17 years.

“More women are unemployed under President Obama. More than 5.5 million women can’t find work," the narrator continues. "That’s what Obama’s policies have done for women.”