Yankees take aim at Major League Soccer.

The president of the New York Yankees had some less than kind words for Major League Soccer on Friday.

After Major League Soccer commissioner Don Garber noted empty seats at the new Yankee Stadium — telling the Associated Press that it was “incomprehensible that you watch a game, and there will be front row seats empty” — Yankees team president Randy Levine shot back with a series of insults.

Levine: “Don Garber discussing Yankee attendance must be a joke … We draw more people in a year than his entire league does in a year. If he ever gets Major League Soccer into the same time zone as the Yankees, we might take him seriously.”

Levine’s lowest blow may have been when he took aim at David Beckham, who is on loan to A.C. Milan until July 1: “Hey Don, worry about Beckham, not the Yankees. Even he wants out of your league.”

While Levine was unnecessarily nasty, he was indeed correct. Last year, Major League Soccer drew 3,456,461 fans for 210 dates, while the Yankees drew 4,298,655 for 81 dates. MLS filled its stadiums to 61% capacity, compared to 93% capacity for the Yankees.