Former Massachusetts Gov. Mitt Romney in a fundraising letter for Republican gubernatorial hopeful Rob Astorino says there is an “astounding” difference between the GOP candidate and incumbent Democrat Andrew Cuomo.

“Mr. Cuomo, a typical corrupt New York politician, is trying to sell his story that “New York is open for business” by using millions of taxpayer dollars to fund his ludicrous Start-Up New York campaign,” the letter says. “The unfortunate truth is New York has the highest taxes in America. The state has the worst economic outlook in the country, and since Governor Cuomo took office, 400,000 people have relocated to states offering more opportunity.”

The fundraising email was first reported by The New York Post.

Romney is only the latest Republican former governor to lend Astorino a hand on fundraising appeals. Former Florida Gov. Jeb Bush, a potential candidate for president in 2016, released a letter for Astorino earlier this month.

Romney, as the party’s presidential nominee in 2012, lost New York to President Obama 63 percent to 35 percent.