**The Counter **
When P sees S tack, its goal should be to tack before its bow becomes locked to leeward of S. By waiting until S is close-hauled on port before tacking, P is rewarded with clear air on starboard tack. S, on the other hand, will need to quickly build speed and tack back to avoid overstanding the mark, and retains the Starboard Card for the next crossing situation. Note, if P begins its turn before S is past head to wind, S can pull a Reverse Tack (see above) to stay in phase. If P remains on port tack, its faster speed—S will be slower coming out of the tack—will quickly put P into a position where it cannot tack, and S should be able to hold P on port for as long as needed.