Other than the Oklahoma City Thunder and their fans, Dan Gilbert might be the most upset about the Miami Heat's NBA Finals victory on Thursday night.

The Cavs owner was extremely vocal when LeBron James decided to leave Cleveland and sign with the Heat. On the night of James' Decision, Gilbert wrote a letter, criticizing the MVP and promising that Cleveland would have more success than James and his new team.

I PERSONALLY GUARANTEE THAT THE CLEVELAND CAVALIERS WILL WIN AN NBA CHAMPIONSHIP BEFORE THE SELF-TITLED FORMER 'KING' WINS ONE, wrote Gilbert.

Exactly two years later, Gilbert was proven wrong as James became an NBA champion for the first time in his career. The Cavs owner took to twitter to comment on the Heat victory, but took a different approach from two years ago.

Great NBA season. Enjoyed playoffs. Congratulations to Miami & OKC for an exciting Finals. Back to work on next weeks promising Cavs draft, said Gilbert.

Gilbert has yet to acknowledge his letter and guarantee from a few years ago. The Cavs haven't come close to winning a title in the past two seasons, finishing 15th and 13th in the Eastern Conference in 2011 and 2012.

Cleveland suffered 42 more losses in the season after James left. The Cavs are young and talented, having two of the top four picks in last year's draft. However, Miami will likely win multiple titles before Cleveland even reaches the NBA Finals again.

James was gracious in the victory, declining to mention Gilbert's previous claim. He even mentioned that he wished he could have brought a title to Cleveland during his time there.

I wanted to win one in Cleveland, too. Unfortunately, we didn't do it. I did it here with this group of guys and this group of fans. It's a wonderful feeling. With Kyrie Irving and their young group of players, maybe Cleveland will get here. Cavs fans deserve this feeling, said James.

The Heat star even said earlier this year that he would consider playing for the Cavs again later in his career.

I think it would be great, said James. It would be fun to play in front of these fans again. I had a lot of fun times here. You can't predict the future. Hopefully you continue to stay healthy. I'm here as a Miami player and I'm happy where I am now, but I don't rule that out in any sense. If I decide to come back, hopefully the fans will accept me.

I don't have any hard feelings. He said what he said and I've moved on, James said regarding Gilbert.

James says there has been no attempt on Gilbert's part to repair the relationship between the two.