The city comptroller campaign of former Gov. Eliot Spitzer released two TV ads today that make a populist appeal to voters and cast him as an underdog.

Both ads — one has narration and the other is a series of still images and people looking directly into the camera — are called “You.”

Spitzer has retained the work of Democratic ad man Jimmy Siegel whose career in political advertising came to prominence with Spitzer’s gubernatorial campaign.

The ads are very much a continuation of a theme Spitzer is trying to ram home with voters: He’s not the failed governor of March 2008, but the triumphant attorney general who busted Wall Street in circa 2006.

The main difference between ’06 and 2013, of course, is that Spitzer is more or less alone.

The spots today play on the establishment of New York political circles backing Manhattan Borough President Scott Stringer (save for CSEA’s surprise endorsement of him yesterday) and seek to flip it into a strength.

For Spitzer, it’s him versus the establishment.

Here’s the script for the ad with narration:

Those corporations that Eliot Spitzer caught underpaying their low-wage workers don’t want him as comptroller. And those Wall Street firms he caught cheating millions of investors don’t want him either. And neither does the political establishment desperate to maintain its power. Which just leaves you….the people he’s always fought for. And the last time we looked, you get to decide.