SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

    Mail Stop 3561
         January 19, 2011
  Mr. Donald Daniels, Controller
JetBlue Airways Corp.
118-29 Queens Boulevard
Forest Hills, New York 11375

Re: JetBlue Airways Corp.
 Item 4.02 Form 8- K
Filed January 18, 2011
 File No.  000 -49728

Dear Mr. Daniels :

We have reviewed your filing  and have the following comment .  Where indicated, we
think you should revise your document in response to thi s comment .  If you disagree, we
will consider your explanation as to why our comment  is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your explanation.  In our comment, we
may ask you to provide us with more information so we may better understand your disclosure.  After reviewing this information, we may raise additional comments.  Please understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements and to enhance the overall disclosure in your filing.  We look forward to working with you in the se respects.  We
welcome any questions  you may have about our comment  or any other aspect of our
review.  Feel free to call us at the telephone numbers listed at the end of this letter.   As appropriate, please respond to thi s comment within five business days.
Please note
that if you require longer than five business days to respond, you should contact the staff
immediately to request additional time.

Mr. Donald Daniels , Controller
JetBlue Airways Corp.
January 19, 2011
Page 2

1.  When you amend your periodic reports to file your restated financial statements,
describe the effect of the restatement on the officers' conclusions regarding the
effectiveness of the company’s disclosure controls and procedures.  See Item 307 of Regulation S -K.  If the officers  conclude that the disclosure controls and procedure s
were effective, despite the restatement, describe the basis for the officers ’ conclusions
 We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes all information requir ed under the
Securities Exchange Act of 1934 and that they have provided all information investors require for an informed investment decision.  Since the company and its management are in possession of all facts relating to a company’s disclosure, they ar e responsible for the
accuracy and adequacy of the disclosures they have made.
 In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:
  the company is responsible for the adequacy and a ccuracy of the disclosure in the
filing;
 staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense i n any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.
 In addition, please be advised that the Division of Enforcement has access to all information you provide to the staff of the Division of Corporation Finance in our review of your filing or in response to our comments on your filing.
 If you have any questions, please call me at (202) 551- 3624.
        Sincerely,
          Heather Clark
       Staff Accountant