SEC Comment Letter for JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463) (JBLU) — Oct 2, 2013
JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463)
Date: Oct. 2, 2013 · CIK: 0001158463 · Accession: 0000000000-13-054248
AI Filing Summary & Sentiment
Reasoning
Referenced dates: September 10, 2013
Letter
October 2 , 2013 Via E -mail David Barger President and Chief Executive Officer JetBlue Airways Corporation 27-01 Queens Plaza North Long Island City, New York 11101
Re: JetBlue Airways Corporation Form 10 -K for Fiscal Year Ended December 31, 2012 Filed February 21, 2013 File No. 0 -49728
Dear Mr. Barger:
We refer you to our comment letter dated September 10, 2013, regarding business contacts with Cuba. We have completed our review of this subject matter. 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 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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain t hat the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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October 2 , 2013
Via E -mail
David Barger
President and Chief Executive Officer
JetBlue Airways Corporation
27-01 Queens Plaza North
Long Island City, New York 11101
Re: JetBlue Airways Corporation
Form 10 -K for Fiscal Year Ended December 31, 2012
Filed February 21, 2013
File No. 0 -49728
Dear Mr. Barger:
We refer you to our comment letter dated September 10, 2013, regarding business
contacts with Cuba. We have completed our review of this subject matter. 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 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 United States. We urge all persons who are
responsible for the accuracy and adequacy of the disclosure in the filing to be certain t hat the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Max Webb
Assistant Director
Division of Corp oration Finance
Donald Daniels
Chief Financial Officer
James Hnat
General Counsel