The coach will go head to head with his former mentor after Die Mannschaft were grouped with USA, as well as Ghana and Portugal, for next summer's festival of football in Brazil
Low was Germany's assistant coach under Klinsmann when the latter led the Mannschaft to a third-place finish in the 2006 tournament.
After Klinsmann resigned his position following the tournament, Low stepped into the role and will have the opportunity to get one over his old boss when Germany face the USA in Recife on June 26.
"Jurgen and I have had a very close relationship for a long time and I am looking forward to this game very much," the Germany boss told reporters.
"But there are things you do not talk about ahead of this kind of match."
The Germans will go into the competition as one of the favourites but must first negotiate a tricky group that also includes Ghana and Cristiano Ronaldo's Portugal.
But Low said he was unconcerned about who his side had drawn and was more worried about the weather.
"We now know who and where we are playing, and we have to adjust to the sultriness and high temperatures," he warned.
Germany team manager Oliver Bierhoff reflected those sentiments.
"The opponents are beatable," the former striker declared. "We are favourites but I am a little worried about the temperatures."