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Jeb Bush is down after New Hampshire but not out. He still has plans to take on his Republican opponents, particularly Marco Rubio and John Kasich. | Getty Bush plans scorched-earth attack on Kasich, Rubio

MANCHESTER, N.H. — Jeb Bush is already laying the groundwork for a brutal South Carolina campaign against establishment rivals John Kasich and Marco Rubio.

In an internal memo circulated late Tuesday evening, the campaign distributed talking points to top campaign aides and surrogates, highlighting lines of attack they plan to take against both candidates.

The memo suggests that Kasich, who campaigned extensively in New Hampshire, does not have a realistic path to winning the Republican nomination.

“Governor Kasich has little to no chance in South Carolina, and does not have a national organization that can compete,” the memo says. “Kasich has consistently supported gutting the military and has no viable path in the Palmetto State.”

The memo also outlines hard-hitting avenues of attack against Rubio, who for months has been in Bush’s crosshairs: “Senator Rubio has lost momentum and has been exposed as completely unprepared to be president,” it says, repeating an argument that Bush has used frequently against Rubio.

It adds: “Rubio has demonstrated no respect for the nomination process and expects this to be a coronation.”

The memo also claims, "Jeb also did well because he remains the only GOP candidate willing to take on Donald Trump and willing to stand up for conservative values."

"As we saw in the last week, this race is increasingly coming down to who has a proven record and who is best prepared to be Commander-in-Chief, and that is not an unserious reality television star or backbench senator who has never made a tough decision."