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.