WATCH: David Letterman Jokes About Bizarre Studio Break-In

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The studio where David Letterman tapes his show was broken into early Sunday morning, and true to form, the funnyman turned the potentially serious incident into a hilarious Top 10 List on Monday night's "Late Show with David Letterman."

James Whittemore, 22, was arrested in the lobby of the Ed Sullivan Theater Sunday morning and charged with burglary and criminal mischief. A criminal court complaint says he did about $5,000 worth of damage at the closed theater, including breaking several of the theater's glass doors. Whittemore's attorney said he was drunk and doesn't recall the incident.

Letterman wasted no time in poking fun of the bizarre break-in, making Monday night's category for the Top 10 List "Top Ten Excuses of the Guy Who Broke into the Ed Sullivan Theater." The number six excuse? "Didn't feel like walking 14 blocks to vandalize Regis's studio."

The late night host also couldn't resist taking a dig at Jay Leno. "I'm told now that Jay [Leno] has an alibi," he joked in his opening monologue.

Check out the video to see more of Letterman's top 10 excuses for breaking into NYC's famous Ed Sullivan Theater.