CONCORD, N.H. (AP) – New Hampshire’s attorney general has identified two companies involved in a series of phone calls that targeted Mitt Romney and his Mormon faith while praising John McCain. But Attorney General Kelly Ayotte said it will be after the primary before she can identify who ordered the calls, leaving both campaigns pointing fingers at each other.

Ayotte gave an update on the investigation into the calls on Thursday, just five days before New Hampshire voters go to the polls for the first-in-the-nation primary Jan. 8. In it, she pointed to two firms: Western Wats, of Orem, Utah, that made the calls; and Moore-Information Inc., of Portland, Ore., that hired Western Wats.

Ayotte said she can’t yet point to who hired Moore-Information, a key question in determining who is behind the calls, their intention and their legality.

“I believe the voters of New Hampshire deserve to have these complaints resolved before the presidential primary on Tuesday,” Ayotte told reporters in her office. “That’s why we’re asking for help from the general public.”

Moore-Information President Bob Moore did not immediately return phone calls Thursday afternoon; his staff said he was the only one who could discuss the matter.

The message-testing poll was critical of Romney, his faith and the Vietnam War-era military deferments he received while serving as a missionary in France. The callers also made statements strongly supporting rival Republican John McCain – an attempt to make it appear the Arizona senator was behind the calls.

Assistant Attorney General Jim Kennedy said 400 people completed the poll, which produced at 260-page report with the results. Moore-Information provided those results to a client, although the firm is resisting New Hampshire’s effort to find out who. In court filings, Moore-Information claimed it was hired to do the work for the primary, which is exempt from state laws that ban such polling.

“The questions that are on the script, it’s unclear on some of the questions whether they would apply to the general or the primary,” Ayotte said.

McCain’s campaign immediately called on the attorney general to investigate and decried the effort to besmirch him. Aides suggested the calls were designed by fellow Republicans to embarrass the Arizona senator.

“If you look at their list of clients, they’re all Republicans. … They’re a Republican operation, they weren’t hired by Hillary Clinton,” said Chuck Douglas, a former congressman who is a top McCain adviser in New Hampshire.

“It’s obvious it’s one of the presidential campaigns. We’ve long suspected – and still suspect – it’s Governor Romney who wanted to test the Mormon issue and McCain’s record and see what messages would work. It’s up to that campaign and all the others to just say a very simple statement. It has to come from the top of their campaigns: ‘We had nothing directly or indirectly to do with this 260-page report or the 400 questionnaires that were filled out.”‘

Romney’s campaign vigorously denied it was involved, saying the calls were reprehensible.

“The Romney campaign had nothing to with these alleged push polling calls,” Romney Campaign Manager Beth Myers said. “It is reckless, irresponsible and egregious for the McCain campaign to even mention the Romney campaign in relation to these calls. If they have any proof, let’s see it. If not, Senator McCain should immediately apologize for the actions of his own campaign.”

McCain, who arrived in New Hampshire Thursday afternoon, said he was disappointed.

“I’m sorry because I think people should know who does that kind of campaigning,” McCain said in Manchester. “I’m sorry they were unable to get to the bottom of it before the election.”

New Hampshire law requires that all political advertising, including phone calls, identify the candidate being supported. No candidate was identified in the 20-minute calls.

Ayotte said her office determined Western Wats conducted the poll and Moore-Information developed its content and set the dates for the poll to be conducted in New Hampshire.

New Hampshire then executed subpoenas for Moore-Information to produce documents by Saturday explaining its role and who hired it as a middle man. The attorney general’s office asked for a speedy hearing on the subpoenas so primary voters could determine who was responsible for the calls.

But an Oregon court scheduled a hearing for Jan. 16 – a week after the primary, after Moore-Information disputed the subpoena and objected to the deadline.

Deputy Attorney General Bud Fitch said he’s not sure the answer lies in Moore-Information’s client.

“There are a couple of different steps in the process. We don’t know with certainty how many steps there are between Moore-Information and the ultimately responsible party,” Fitch said. “In other words, whoever asked to have this done may have directly hired Moore, they may have hired a consultant, there could be two or more consultants along that line before we get back to the party that actually said ‘I want to have this poll taken.”‘