The comedian mocked his fellow talkshow host on The Jay Leno Show in January over the Tonight Show fiasco.
The Jimmy Kimmel Live! star joked about the situation on The Late Show with David Letterman.
Letterman began: "I can't tell you how much I enjoyed your participation in the Jay Leno scandal. I've known Jay a long, long time and it really got to be a lot of fun."
Kimmel then revealed: "He went on The Oprah Winfrey Show and said I sucker-punched him.
"He's always running to tattle to Oprah whenever something happens, and I didn't feel like I did sucker-punch him. But then I looked it up in the dictionary and it turns out I did."