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SEC Comment Letter for JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463) (JBLU) — Jan 31, 2011

JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463)
Date: Jan. 31, 2011 · CIK: 0001158463 · Accession: 0000000000-11-005977

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 31, 2011
Author
Heather C lark
Form
UPLOAD
Company
JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 January 31, 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 completed our review of your Item 4.02 8-K and related filings and do not, at this time, have any further comments.

Sincerely,
Heather C lark
Staff Accountant

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

       DIVISION OF
CORPORATION FINANCE

    Mail Stop 3561
         January 31, 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 completed our review of  your Item 4.02 8-K and related filings and do not, at
this time, have any further comments.

       Sincerely,
          Heather C lark
       Staff Accountant