8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): August 26, 2009

JETBLUE AIRWAYS CORPORATION

(Exact name of registrant as specified in its charter)

Delaware
(State of Other Jurisdiction of Incorporation)

000-49728 (Commission File Number)	87-0617894 (I.R.S. Employer Identification No.)
118-29 Queens Boulevard, Forest Hills, New York (Address of principal executive offices)	11375 (Zip Code)

(718) 286-7900
(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o      Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o      Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01 Other Events

On June 1, 2009, JetBlue Airways Corporation (the Company) filed a Current Report on Form 8-K solely to show the effects of the adoption of Financial Accounting Standards Board (FASB) Staff Position APB 14-1, Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (Including Partial Cash Settlement), or FSP APB 14-1, on the accounting for the Company’s 2005 3.75% convertible unsecured notes due 2035 in its historical annual financial information included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2008 (SEC file number 000-49728) (the FSP APB 14-1 Current Report). The FSP APB 14-1 Current Report did not contain our financial statement schedule for the three years ended December 31, 2008, and the related Report of JetBlue’s Independent Registered Public Accounting Firm. Attached as Exhibit 99.1 to the Current Report on Form 8-K is the financial statement schedule and the Report of Independent Registered Public Accounting Firm with respect to the financial statement schedule.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit	Title
23.1	Consent of Independent Registered Public Accounting Firm
99.1	JetBlue Airways Corporation Schedule II — Valuation and Qualifying Accounts for the year ended December 31, 2008 (unchanged from the Schedule II filed with our Annual Report Form 10-K for the year ended December 31, 2008) and the Report of Independent Registered Public Accounting Firm with respect to the financial statement schedule.

SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	JETBLUE AIRWAYS CORPORATION (Registrant)
Date: August 26, 2009	By:	/s/ DONALD DANIELS
		Vice President, Controller and Chief Accounting Officer (principal accounting officer)

Exhibit Index

Exhibit	Title
23.1	Consent of Independent Registered Public Accounting Firm
99.1	JetBlue Airways Corporation Schedule II — Valuation and Qualifying Accounts for the year ended December 31, 2008 (unchanged from the Schedule II filed with our Annual Report Form 10-K for the year ended December 31, 2008) and the Report of Independent Registered Public Accounting Firm with respect to the financial statement schedule.

EX-23.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the Registration Statements and related Prospectuses of JetBlue Airways Corporation listed below, of our report dated February 13, 2009, with respect to the financial statement schedule of JetBlue Airways Corporation for each of the three years in the period ended December 31, 2008 included in this Current Report (Form 8-K) of JetBlue Airways Corporation.

We consent to the incorporation by reference in the following Registration Statements:

(1)	Registration Statement (Form S-3 No. 333-135545) of JetBlue Airways Corporation,
(2)	Registration Statement (Form S-8 No. 333-86444) pertaining to the JetBlue Airways Corporation 2002 Stock Incentive Plan, and
(3)	Registration Statement (Form S-8 No. 333-129238) pertaining to the JetBlue Airways Corporation Crewmember Stock Purchase Plan

/s/ Ernst & Young LLP

New York, New York
August 26, 2009

EX-99.1

Exhibit 99.1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors and Stockholders
of JetBlue Airways Corporation

We have audited the consolidated financial statements of JetBlue Airways Corporation as of December 31, 2008 and 2007, and for each of the three years in the period ended December 31, 2008, and have issued our report thereon dated February 13, 2009 (except for Note 1, as to which the date is May 29, 2009) both of which are included in the Company’s Form 8-K dated June 1, 2009. Our audits also included the financial statement schedule listed in Exhibit 99.1 of this Form 8-K. This schedule is the responsibility of the Company’s management. Our responsibility is to express an opinion based on our audits.

In our opinion, the financial statement schedule referred to above, when considered in relation to the basic financial statements taken as a whole, presents fairly in all material respects the information set forth therein.

/s/ Ernst & Young LLP

New York, New York
February 13, 2009

JetBlue Airways Corporation
Schedule II — Valuation and Qualifying Accounts
(in thousands)

			Additions
	Balance at		Charged to
	beginning of		Costs and		Charged to						Balance at end
Description	period		Expenses		Other Accounts			Deductions			of period
Year Ended December 31, 2008
Allowances deducted from asset accounts:
Allowance for doubtful accounts	$	2,237	$	6,090	$	—		$	3,172	(1)	$	5,155
Allowance for obsolete inventory parts		2,358		1,826		—						4,184
Valuation allowance for deferred tax assets		3,078		22,501								25,579
Year Ended December 31, 2007
Allowances deducted from asset accounts:
Allowance for doubtful accounts		1,608		1,659		—			1,030	(1)		2,237
Allowance for obsolete inventory parts		1,667		691		—			—			2,358
Valuation allowance for deferred tax assets		2,796		259		23	(2)					3,078
Year Ended December 31, 2006
Allowances deducted from asset accounts:
Allowance for doubtful accounts		1,180		1,155		—			727	(1)		1,608
Allowance for obsolete inventory parts		997		670		—			—			1,667
Valuation allowance for deferred tax assets		1,695		847		254	(2)		—			2,796

(1)	Uncollectible accounts written off, net of recoveries.
(2)	Attributable to deferred tax assets, the benefit of which was recorded to equity.