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SEC Comment Letter 0000000000-26-004215 to JETBLUE AIRWAYS CORP (JBLU)

JETBLUE AIRWAYS CORP
Date: April 24, 2026 · CIK: 0001158463 · Accession: 0000000000-26-004215

Financial Reporting Regulatory Compliance

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File numbers found in text: 000-49728

Date
April 24, 2026
Author
Division of
Form
UPLOAD
Company
JETBLUE AIRWAYS CORP

Letter

Re: JetBlue Airways Corporation Form 10-K for the Fiscal Year ended December 31, 2025 Filed February 12, 2026 File Number 000-49728 Dear Ursula Hurley:

April 24, 2026

Ursula Hurley Chief Financial Officer JetBlue Airways Corporation 27-01 Queens Plaza North Long Island City, New York 11101

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                          April 24, 2026

Ursula Hurley
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 Fiscal Year ended December 31, 2025
           Filed February 12, 2026
           File Number 000-49728
Dear Ursula Hurley:

       We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation
</TEXT>
</DOCUMENT>