Obama as Costanza: President's Failed 'Jerk Store' Comeback (VIDEO)

After his dismal debate performance, President Obama seems to be channeling George Costanza who in the Seinfeld episode called The Comeback finds the perfect comeback after being humiliated but does it too little too late. The president didn't respond to attacks from Mitt Romney during the debate but tried to make his comeback at a rally in Colorado.

Obama let Romney's comment on tax deductions slide until 14 hours later. During the debate, Romney told the president, "You said you get a deduction for taking a plant overseas. Look, I've been in business for 25 years. I have no idea what you're talking about. I maybe need to get a new accountant."

The president didn't give his comeback until the next day at a campaign rally in the battleground state of Colorado.

"The guy on stage last night, he said that he doesn't even know that there are such laws that encourage outsourcing. He's never heard of them, never heard of them, never heard of tax breaks for companies that ship jobs overseas. He said that if it's true, he must need a newaccountant," said Obama. "Now, we know for sure it was not the real Mitt Romney, because he seems to be doing just fine with his current accountant."

Seinfeld fans were quick to point out how closely Obama's move resembled a move from Costanza's playbook.

In the Seinfeld episode "The Comeback," George Costanza stuffs his face with shrimp cocktails while Reilly looks on and delivers the insult, "Hey George, the ocean called. They're running outta shrimp."

Costanza then thinks of the perfect comeback while driving home from work, but no one is there to hear it.

George: Yeah, yeah, yeah. But then, I said to him, 'Oh yeah? Well, the jerk store called, and they're running outta you.'

 Jerry: (Smiling) Really? That's great. You said that to him?

 George: (Confessing) Well, actually, I thought it up on the way over here.

 Jerry: Oh. That's not quite the same.

Obama also tried to spin Romney's Big Bird comment against him. Romney said he would cut funding to public television to cut the federal deficit.

"I mean thank goodness somebody is finally getting tough on Big Bird. It's about time," Obama said to laughter. "We didn't know that Big Bird was driving the federal deficit. But that's what we heard last night. Elmo too?"

Pundits say Obama should have just said: "The jerk store called and their running out of Romney."

Watch the Seinfield epidsode below:

Watch Obama at the Denver rally: