New Romney attacks from pro-Gingrich Super PAC

A shot from an ad by the Super PAC Winning Our Future, titled "Questionable," which attacks former Massachusetts Gov. Mitt Romney and his business background. Winning Our Future

Last Updated 3:13 p.m. ET

DUNCAN, S.C. - A Super PAC supporting Newt Gingrich is releasing two new ads Sunday in South Carolina - one labeling Mitt Romney a "RINO" (Republican In Name Only) who can't beat President Obama, and the other accusing him of misstating the number of jobs he created while heading the investment firm Bain Capital.

The ads from the Winning Our Future PAC, which were screened in advance by a reporter for CBS News and National Journal, follow two other ads attacking Romney for his time at Bain. The first two were excerpted from a 28-minute video, "King of Bain," that the Super PAC has posted online.

The new ads are being released as Gingrich appears to be distancing himself from the activities of Winning Our Future, which is run by his allies and former aides. On Friday, the former House Speaker called on the group to remove inaccuracies from the film, which accuses Romney of sacrificing jobs for profit while at Bain. National Journal analyst Jackie Koszczuk called the film "over the top." The Washington Post Factchecker gave King of Bain its worst rating - four Pinocchios.

Winning Our Future responded on Friday night by issuing an open letter to Romney that challenged him to answer questions about when he specifically left Bain Capital and when he stopped receiving income from the company. If Romney chooses not to respond, the group said it will "continue to stand by the film as presented."

Romney spokesman Andrea Saul said in a statement Saturday, "It is sad to see just how desperate Speaker Gingrich and his allies have become as his campaign continues to flounder. It is a matter of public record that Mitt Romney left Bain Capital in 1999 to run the Olympic Games in Salt Lake City. At that time, he gave up all management control and operational responsibility over the firm and its investments."

The group's newest advertisements hammer at Romney for his record as a moderate Massachusetts governor and his leadership at Bain. One of the ads, titled "Questionable" (see above), slams him for "fuzzy math" in his depiction of how many jobs were created while he headed Bain.

"Romney's accounting is flawed," an ominous voice intones to the audience. "Romney's objective was never a focus on creating jobs."

The voice goes on to announce that Romney "took $12 million, then laid off hundreds" in South Carolina, and cites a report by Reuters on January 6, 2012 as a source for the information. The article in question focuses on a steel mill, GS Technologies, which consisted of two steel producers - one in Kansas and the other in South Carolina - that merged under the oversight of Bain in 1995.

According to the report, Bain made $12 million in total on the deal. It is unclear how much Romney personally profited.

And while hundreds did eventually lose their jobs, the article said the plant closure was in Kansas City - and not South Carolina - and that it happened in 2001, two years after Romney left Bain to run the Winter Olympics in Salt Lake City.

The second ad to start running on Sunday is titled "Unelectable" (see player, above), and focuses on Romney's more moderate positions in the past. It points to the former governor's refusal to sign the Contract With America, the 1994 campaign blueprint Gingrich used to help Republicans win control of the House, and accuses him of passing "'Romneycare,' the model for 'Obamacare.'"

"Mitt Romney: Not conservative. Not electable," a voice tells the audience as dramatic music pumps underneath.

Both ads are part of a previously-announced ad buy of $3.4 million by Winning Our Future. They were set to air throughout South Carolina starting Sunday morning and will likely air through midweek when the PAC will swap them out for fresh material.

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    Sarah Huisenga is covering the Mitt Romney campaign for CBS News and National Journal.