Exhibit
31.2
Rule 13a-14(a)/15d-14(a) Certification of
the Chief Financial Officer
I, John Owen, certify
that:
1. I have reviewed this quarterly report on
Form 10-Q/A of JetBlue Airways Corporation;
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| 2. |
Based on my knowledge, this quarterly report does
not contain any untrue statement of a material fact or omit to state a
material fact necessary to make the statements made, in light of the
circumstances under which such statements were made, not misleading
with respect to the period covered by this quarterly report; |
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| 3. |
Based on my knowledge, the financial statements,
and other financial information included in this quarterly report,
fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for,
the periods presented in this quarterly report; |
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| 4. |
The registrant's other certifying officer and
I are responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f) for the registrant and have: |
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| a) |
designed such disclosure controls and
procedures, or caused such disclosure controls and procedures to be
designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is
made known to us by others within those entities, particularly during
the period in which this quarterly report is being prepared; |
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| b) |
designed such internal control over
financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance
with generally accepted accounting principles; |
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| c) |
evaluated the effectiveness of the
registrant's disclosure controls and procedures and presented in
this report our conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered by this
report based on such evaluation; and |
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| d) |
disclosed in this report any change in the
registrant's internal control over financial reporting that
occurred during the registrant's most recent fiscal quarter (the
registrant's fourth fiscal quarter in the case of an annual
report) that has materially affected, or is reasonably likely to
materially affect, the registrant's internal control over
financial reporting; and |
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| 5. |
The registrant's
other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the
equivalent functions): |
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| a) |
all significant
deficiencies and material weaknesses in the design or operation of
internal control over financial reporting which are reasonably likely
to adversely affect the registrant's ability to record, process,
summarize and report financial information; and |
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| b) |
any fraud, whether or not material, that
involves management or other employees who have a significant role in
the registrant's internal control over financial reporting. |
Date: October 12, 2005 By: /s/ JOHN
OWEN
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Executive
Vice President and Chief Financial
Officer |