VIDEO: Letterman Turns Crime Into Comedy

On Monday night's Late Show, David Letterman addressed the break-in of the Ed Sullivan Theater in typical Dave fashion. Letterman's "Top Ten Excuses of the Guy Who Broke into the Sullivan Theatre" poked fun at 22-year-old James Whittemore, who's accused of smashing the glass doors and breaking into the midtown Manhattan theater where the Late Show is taped.

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Whittemore has his own excuse: he was drunk and doesn't remember the incident. His lawyer says he "certainly didn't plan" the $5,000 worth of damage he inflicted on the theater, according to CBS News. Whittemore was arraigned Monday on burglary and criminal mischief charges.

In this clip, Letterman talks about relating to Whittemore's alleged urination on the door to the Sullivan before breaking in: