As I doze off each night, I'm either watching Colbert, Stewart, Fallon or Letterman...all depending on when I actually get in bed. Well, last night I flipped on the TV and The Late Show with David Letterman was on. Letterman, in my opinion, is the king of late-night TV and last night proved again his majesty reigns with a skit that Steve Martin starred in.

Basically, Dave said the mayor of New York asked him to build a park (David Letterman Park). As Dave was talking about his park, he mentioned how other parks were popping up like his.

Then the Late Show camera's showed another park, the Steve Martin Park.

The clip showed eventually showed Martin selling pot to a local. The local asked about the quality of the pot, Martin responded that it was Mitt Romney's pot that he'll be high on when he debates Obama.

Regardless of your political affiliation, this skit is freakin' hilarious.

Watch Steve Martin Sell Mitt Romney's Pot in New York