SecProbe.io

June 1, 2012
 Via E-mail

Mark D. Powers Chief Financial Officer JetBlue Airways Corporation 118-29 Queens Boulevard Forest Hills, NY  11375
Re: JetBlue Airways Corporation
 Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 28, 2012 File No. 000-49728

Dear Mr. Powers:
We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with  information so we may better understand your
disclosure.
Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advi sing us when you will provide the requested
response.  If you do not believe our comments apply to your fact s and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in
response to these comments, we may have additional comments.
 Form 10-K for the Fiscal Year Ended December 31, 2011

 Signatures, page 91

1. Please confirm that in future filings you will re vise the second half of your signature page
to include the signature of your controller or principal accounting officer.  Refer to Form
10-K, General Instructions D.(2).  In this  regard, we note that Donald Daniels, your
controller and principal accounting officer, sign ed the first half of your signature page on
behalf of the registrant but did not sign the second half of your signature page in his
individual capacity.

Mark D. Powers JetBlue Airways Corporation June 1, 2012 Page 2

 We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing include s the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules requir e.  Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
 In responding to our comments, please provi de a written statement from the company
acknowledging that:
 the company is responsible for the adequacy an d accuracy of the disclo sure 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 in any proceeding initiated by
the Commission or any person under the federa l securities laws of  the United States.

Please contact Donald E. Field at (202) 551-3680 or me at (202) 551-3210 with any
questions.
Sincerely,
   /s/ Susan Block
Susan Block
Attorney-Advisor