If you're going to the track, it's always a good plan to have a solid towing point. It's required for race cars, but even at a track day you don't want to be That Guy who's stuck in the gravel trap with no means of extrication.
You can use the factory one if you have one, but they're not always included. A set of front and rear factory hooks will cost you $50. Even then, they've got an awfully small ring and are not legal for racing for this reason. Your tow truck driver will thank you for a set of FM hooks.
Our Flyin' Miata tow points screw into the threaded receiver behind the front bumper, giving a solid mounting point and eliminating any chance of paint damage. The loop itself rotates for best access. They meet SCCA regulations for size and location. They can be installed for the day or left in place permanently if you want everyone to know what you do on weekends.
Completely reversible installation - they attach to the factory threaded receivers, which are hidden behind pop-off hatches in the bumper. You can remove the tow point and reinstall the cover, nobody will ever know it had been there!
Easy installation with a 19mm wrench. Sold individually. Available for front and rear. Note that a front point can be installed on the rear, but it will protrude. A rear point will not clear the front bumper.