The 52nd Rolex 24 at Daytona was an endurance sports car racing event held at the Daytona International Speedway, Daytona Beach, Florida, from 23–26 January 2014. The 52nd running of the 24 Hours of Daytona was also the inaugural race for the Tudor United SportsCar Championship as well as the newly merged International Motor Sports Association (IMSA) sanctioning body. As part of the new series, Le Mans Prototype and Le Mans GT Endurance-style cars were eligible to participate for the first time in over a decade.

Rahal Letterman Lanigan Racing (RLL) is an auto racing team that has participated in the WeatherTech SportsCar Championship and the IndyCar Series. Headquartered in Zionsville, Indiana and Hilliard, Ohio, it is co-owned by 1986 Indianapolis 500 winner Bobby Rahal, former television talk show host David Letterman, and businessman Mike Lanigan. The team won the Indianapolis 500 twice, first in 2004 with Buddy Rice driving and then in 2020 with Takuma Sato.