SEC Comment Letter for JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463) (JBLU) — Mar 28, 2013
JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463)
Date: March 28, 2013 · CIK: 0001158463 · Accession: 0000000000-13-016515
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-49728
Letter
March 28, 2013 Via E -mail Mark D. Powers Chief Financial Officer Jetblue Airways Corporation 27-01 Queens Plaza North Long Island City, New York 11101
Re: Jetblue Airways Corporation Form 10-K for the year ended December 31, 201 2 Filed February 21, 2013 File No. 000-49728
Dear Mr. Powers :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/Linda Cvrkel
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March 28, 2013 Via E -mail Mark D. Powers Chief Financial Officer Jetblue Airways Corporation 27-01 Queens Plaza North Long Island City, New York 11101 Re: Jetblue Airways Corporation Form 10-K for the year ended December 31, 201 2 Filed February 21, 2013 File No. 000-49728 Dear Mr. Powers : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Linda Cvrkel Linda Cvrkel Branch Chief