The focus is again on Super PACS, as ads slamming Newt Gingrich are hitting the airwaves. Gingrich has come out calling on Mitt Romney to call off the continuous onslaught of "attack ads" pointed in his direction.

Yesterday, Gingrich stated, “I don’t object to being outspent. I object to lies. I object to negative smear campaigns.” Suggesting that Romney is not telling the truth when Romney says there is nothing he can do about it. The independent group putting out the ads is made up of staffers from Romney’s 2008 campaign. He went further to add, “Understand, these are his people running his ads, doing his dirty work while he pretends to be above it.”

While refusing to call on the SuperPAC “Restore our Future” to discontinue the negative ads portraying Gingrich as a Washington insider, Romney did say that Super PACS were a disaster. He went on to say that, “I’m not allowed to communicate with a super PAC in any way, shape or form. If we coordinate in any way whatsoever, we go to the big house.”

To that Romney statement, Gingrich said, “Balony! His comments are palpably misleading, clearly false and are politics at its worst form.”

Gingrich’s campaign has been suffering as these attack ads have been pointing out that he had profited greatly after his time in Washington, pulling in enormous amounts of money on his name and connections. His lead in Iowa has diminished and is now in a tight race there with Mitt Romney and Ron Paul. The Iowa Caucus vote is a scant two weeks away.

While both Republicans decry the SuperPACs and their churning out of attack ads, both largely benefit from their existence. SuperPACs, after last year’s Supreme Court’s decision, can accept unlimited donations from individuals, corporations, and unions as long as they do not coordinate with any candidates.