SEC Comment Letter for JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463) (JBLU) — Jun 12, 2012
JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463)
Date: June 12, 2012 · CIK: 0001158463 · Accession: 0000000000-12-030401
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49728
Letter
June 12, 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 completed our review of your f iling. We remind you that our comments or changes to disclosure in response to our co mments does not foreclos e the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Susan Block
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June 12, 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 completed our review of your f iling. We remind you that our comments or changes to disclosure in response to our co mments does not foreclos e the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Susan Block Susan Block Attorney-Advisor