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Jimmy Kimmel makes his second visit to “Late Show with David Letterman” tonight, and the talk quickly turns to the Great Late Night Debacle of 2010.

“I can’t tell you how much I enjoyed your participation in the ‘Jay Leno Scandal,'” Letterman tells Kimmel — who famously hosted an entire “Jimmy Kimmel Live” in character as a lispy Jay Leno, and who later went on the “Jay Leno Show” to skewer the host.

Quipped Kimmel: “Thanks for inviting me to your Super Bowl party” — a reference to Letterman’s Super Bowl ad with Leno and Oprah Winfrey. (“Oprah had final say on the guest list,” Dave joked.)

Letterman then joked about how much fun he had in sparring with Leno — and Kimmel said he wished it could have kept going.

“We had him, we were drowning him, and you throw a lifesaver out to him during the Super Bowl,” Kimmel said — perhaps only half in jest.

Watch more of Kimmel’s appearance on “Late Show” in the clip above.