Not familiar with the recent history of this back and forth? Let's recap:

Jim McDowell, head of MINI North America -- and a former Porsche executive, we might add -- sent out the original Atlanta challenge to Porsche North America honcho Detlev von Platen via a video on MINI's Facebook page. The stakes? Should Porsche prevail, McDowell would wear a black T-shirt with the inscription "We did not beat Porsche" at his next public appearance; if MINI wins, he would wear a different black T-shirt proclaiming "We beat Porsche." (The original video is posted after the jump.)

Did we mention McDowell took out a full-page advertisement in The New York Times detailing the challenge?

Porsche then responds with an open letter (see it after the jump) declining the offer, which includes the lines: "While your challenge seems like a fun and lighthearted campaign, we'll stick to racing the way we have over the decades. We welcome you at Sebring, Le Mans, Daytona or any other sanctioned race where there is more at stake than T-shirts and valet parking spaces."

MINI continues the push with its training montage video, posted after the jump.

Of course, like the Cadillac CTS-V challenge -- in which Mercedes-Benz and BMW both declined to participate -- the MINI challenge is really a lose-lose for those not organizing the event (i.e., in this case, Porsche). MINI is not supposed to win, so if it loses, hey, no big deal -- McDowell wears a T-shirt but gets a laugh, plus good marketing. And if it does win -- wow. An instant marketing coup. In either case, Porsche, just by participating, opens itself up to similar challenges by any number of manufacturers -- all of which can point to the fact that Porsche, should it decline, must be doing so out of fear of their cars, since it has accepted such challenges in the past.

And Porsche's response:

Dear Jim,

Imagine our surprise to discover our former employee, now the head of MINI, has challenged us to a head-to-head race. As you surely know, Porsche has a long history of racing success, with more than 28,000 wins over the last 60 years. In our early days, we pitted ourselves against the giants, so we've been in your shoes.

But as you also know, Porsche doesn't race for fame, stunts or publicity. We race to challenge ourselves; we race to push sports car technology; we race to translate every win on the track to our cars on the road. If you need a reminder of our intent, please take a look at this short video: http://tinyurl.com/37xdjqx

While your challenge seems like a fun and lighthearted campaign, we'll stick to racing the way we have over the decades. We welcome you at Sebring, Le Mans, Daytona or any other sanctioned race where there is more at stake than T-shirts and valet parking spaces. We also invite you to any of the thousands of tracks around the world where Porsche owners compete each weekend.

Good luck with your race at Road Atlanta on June 21; we hope you enjoy the day.

Sincerely,

Detlev Von Platen, president and CEO, Porsche Cars North America