April 1, 2019

Steve Priest
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, 2018
           Filed February 21, 2019
           File No. 000-49728

Dear Mr. Priest:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2018

Consolidated Statements of Cash Flows, page 57

1.    Please revise to provide all disclosures required by ASC 230-10-50,
specifically the
      amounts of interest and income tax and paid per paragraph 2 and the
noncash investing
      and financing activities in paragraphs 3 through 6.
Financial Statements
Notes to Consolidated Financial Statements
Note 2 - Revenue Recognition, page 64

2.    We note from page 7 that you have interline and code-sharing agreements
with 49
      airlines. To the extent revenue recognized from such arrangements is
material, please
      provide us with your analysis regarding how you recognize such revenue.
Your response
      should include whether you are the principal or agent for these services
and how you
      made such determination. Reference to ASC 606-10-55-36 through 39.
 Steve Priest
JetBlue Airways Corporation
April 1, 2019
Page 2

       In closing, 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.

       You may contact Heather Clark at 202-551-3624 or Andrew Mew at
202-551-3377 with
any questions.



FirstName LastNameSteve Priest                            Sincerely,
Comapany NameJetBlue Airways Corporation
                                                          Division of
Corporation Finance
April 1, 2019 Page 2                                      Office of
Transportation and Leisure
FirstName LastName