As full-spec GT3 cars will be allowed to compete in the GT Daytona category of the TUDOR United SportsCar Championship for 2016, a factory-supported effort seems logical for the German manufacturer, winner of the Nürburgring 24 Hours and finishing second and third at the Spa 24 Hours.

Now, Audi is evaluating a factory-backed effort for another twice-around-the-clock race: the Rolex 24 at Daytona season-opener for the TUDOR Championship at Daytona International Speedway in 2016.

The U.S. debut of the second-generation R8 LMS won't happen in collaboration with a European-based customer team, like Audi Sport Team WRT or Audi Sport Team Phoenix, but much rather with a U.S. customer team.

The team with the best shot at being factory-supported by Audi is Paul Miller Racing, who currently sits first with their drivers Christopher Haase and Dion von Moltke in the GTD points standings.

"Of course we’re talking with Paul Miller," said Romolo Liebchen, Head of Audi Sport customer racing, to Sportscar 365. "I think the team’s development has been really good. They are successful and it’s very positive."

“Maybe there’s another team or two that might decide on an Audi,” he added.

But Paul Miller or other teams with which Audi wants to cooperate with could deal with much more than solely a Rolex 24 effort.

Liebchen also said that he is playing with the thoughts of contesting the full TUDOR Championship season, stating that having one or two new teams in for the full championship is definitely under his radar.

“In the end, I think we have to treat all customers in a similar way. This is always the goal," he said. "What I don’t like is to have a ‘factory’ team and they get the parts and better support."

“I really hope we can find collaborations with U.S. teams and to support them we do the same way with Phoenix and WRT, and the same philosophy.”

The 2015 Audi R8 LMS has already shown immense promise, winning on debut in the second race of the VLN endurance championship. Then the R8 LMS made it's initial outing at a 24 hour race on the demanding Nordschleife circuit for the Nürburgring 24 Hour event, winning the race overall. Hoping to repeat that result at the last weekend's TOTAL Spa 24 Hours, Audi managed to finish second and third, only losing out to the winning BMW Z4 of BMW Sports Trophy Team Marc VDS.

The Audi R8 LMS GT3 is powered by a 5.2 litre V10 naturally-aspirated engine producing appoximately 585 horsepower (depending on the size of the air-restrictor set by the BoP).

The Rolex 24 at Daytona will mark the start of the third ever TUDOR United SportsCar Championship season and the third Tequila Patron Endurance Cup.

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David van den Boom is a writer for the VAVEL USA Racing section. Follow him on Twitter at @David__VDB.