Exhibit 23.2 [SH&E LOGO OMITTED] SIMAT, HELLIESEN & EICHNER, INC. 90 Park Avenue New York, New York 10016 t + 1-212-656-9231 f + 1-212-471-5931 email: cgmedland@sh-e.com November 9, 2006 JetBlue Airways Corporation 118-29 Queens Boulevard Forest Hills, New York 11375 Re: Final Prospectus Supplement, dated November 7, 2006, to the ----------------------------------------------------------- Prospectus dated June 30, 2006 included in Registration Statement ----------------------------------------------------------------- No. 333-135545 of JetBlue Airways Corporation --------------------------------------------- Ladies and Gentlemen: We consent to the use of the report, dated as of October 24, 2006, prepared by us with respect to the spare parts referred to in the Final Prospectus Supplement referred to above, to the summary of such report in the text under the headings "Prospetus Supplement Summary-Collateral", "Risk Factors-Risk Factors Relating to the Certificates and the Offering" and "Description of the Appraisal" in such Final Prospectus Supplement and to the references to our name under the headings "Prospectus Supplement Summary-Collateral", "Risk Factors-Risk Factors Relating to the Certificates and the Offering", "Description of the Appraisal" and "Experts" in such Final Prospectus Supplement. Sincerely, SIMAT, HELLIESEN & EICHNER, INC /s/ Clive G. Medlan ------------------------------- Name: Clive G. Medland Title: Senior Vice President
Jetblue Airways (JBLU) 8-KEntry into a Material Definitive Agreement
Filed: 9 Nov 06, 12:00am