SEC Comment Letter for JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463) (JBLU) — May 6, 2014
JETBLUE AIRWAYS CORP (JBLU) (CIK 0001158463)
Date: May 6, 2014 · CIK: 0001158463 · Accession: 0000000000-14-022969
AI Filing Summary & Sentiment
Reasoning
Letter
May 6, 2014 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, 2013 Filed February 19, 2014 Form 8 -K furnished March 13, 2014 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 United 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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May 6, 2014 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, 2013 Filed February 19, 2014 Form 8 -K furnished March 13, 2014 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 United 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