Sarah Palin isn't taking David Letterman's ratings bait.

"The Palins have no intention of providing a rating's boost for David Letterman by appearing on his show," the Alaska governor's rep said in a statement to FOXNews.com. "Plus, it would be wise to keep Willow away from David Letterman."

The response came after the late-night talk-show host invited the governor to appear on "The Late Show" after stopping short of apologizing for "jokes" he had made about her and her family the night before, including one that referred to her daughter being "knocked up" by New York Yankees baseball star Alex Rodriguez.

"We were, as we often do, making jokes about people in the news and we made some jokes about Sarah Palin and her daughter, the 18-year-old girl, who is — her name is Bristol, that’s right, and so, then, now they’re upset with me," Letterman said. "These are not jokes made about her 14-year-old daughter. I would never, never make jokes about raping or having sex of any description with a 14-year-old girl. I mean, look at my record. It has never happened. I don’t think it’s funny. I would never think it was funny. I wouldn’t put it in a joke…"

"… Gov. Palin, if you’re watching, I would like you to consider coming to New York City — even Todd — as my guests, or leave Todd at home. I’d love to have you on the show. It’d be exciting. All right, so there, I hope I’ve cleared part of this up. Am I guilty of poor taste? Yes. Did I suggest that it was okay for her 14-year-old daughter to be having promiscuous sex? No."

Letterman came under fire for his Monday night monologue in which he noted that the 2008 Republican vice presidential candidate attended a Yankees game during a trip to New York City, where she was honored by a special needs group. Letterman referred to Palin as having the style of a "slutty flight attendant."

He then took a shot at Palin's daughter, saying, "during the seventh inning, her daughter was knocked up by Alex Rodriguez."

The backlash was almost immediate, with Palin's supporters denouncing the CBS host for making jokes that many said were sexist and for what they called an unfair attack on the governor and her family.

"I think that calling the former vice presidential candidate a slut or saying that her daughter was knocked up by Alex Rodriguez, I think everyone can agree that’s over the line," Washington Examiner correspondent Byron York told FOX News’ Greta Von Susteren.

Missouri Senator Claire McCaskill agreed, speaking out against Letterman on her Twitter page:

"Letterman jokes about Palin's daughter. Way over the line. If it were my daughters I'd be furious. He should seriously apologize."

But is was the Palin's who slammed Letterman hardest. In a statement to FOXNews.com, Palin accused Letterman of making "sexually perverted" and "inappropriate" comments that she doubted he would "ever dare make" about anyone else’s daughter.

"Acceptance of inappropriate sexual comments about an underage girl, who could be anyone's daughter, contributes to the atrociously high rate of sexual exploitation of minors by older men who use and abuse others," she said.

Palin's husband, Todd, echoed her sentiments, telling FOXNews.com, "Any ‘jokes’ about raping my 14-year-old are despicable. Alaskans know it, and I believe the rest of the world knows it, too."