Bill Cosby isn’t backing down from his bid to erase his massive civil court loss … but accuser Donna Motsinger‘s legal team says his latest Hail Mary should get laughed out of court.

Motsinger — who alleges the comedian drugged and raped her in 1972 — and her attorneys are urging the judge to reject Cosby’s request to throw out the jury’s verdict in her favor, or grant him a new trial.

According to new court docs obtained by TMZ, Motsinger’s lawyers say his motion to throw out the verdict should be dead on arrival because it was filed seven days late.

Even if the judge considers it, her lawyers say Cosby is trying to relitigate issues he’s already lost … including constitutional arguments over California’s sexual abuse revival law that were rejected earlier in the case.

They also fight back hard on Cosby’s push for a new trial based on his claim he wasn’t allowed to properly defend himself at trial … saying his own legal team never made any effort to depose key witnesses connected to the origin of a handwritten note they wanted introduced as evidence.

Motsinger’s lawyers also say Cosby can’t cry poor now … claiming he dragged his feet on handing over financial records before trial, then turned around and complained the jury hit him too hard.

As we previously reported, a jury found Cosby liable for sexually assaulting Motsinger after she testified he gave her a pill she believed was aspirin before she woke up the next morning in bed wearing only her underwear.

The jury ultimately slammed Cosby with nearly $60M in total damages last month.