CONFIDENTIAL

Exhibit 10.22(b)

AMENDMENT N° 2 TO LETTER OF AGREEMENT DCT-026/2003

This Amendment No. 2 to Letter of Agreement DCT-026/2003, dated as of January
5th, 2005 (‘‘Amendment 2’’) relates to Letter Agreement DCT-026/2003 between
Embraer-Empresa Brasileira de Aeronáutica S.A. (‘‘Embraer’’) and JetBlue Airways
Corporation (‘‘Buyer’’) dated June 9, 2003 as amended from time to time
(collectively referred to herein as ‘‘Letter Agreement’’). This Amendment 2 is
between Embraer and Buyer, collectively referred to herein as the ‘‘Parties’’.

This Amendment 2 sets forth the further agreement between Embraer and Buyer
relative to spare parts credit. All capitalized terms used in this Amendment 2
and not defined herein, shall have the meaning given in the Purchase Agreement,
and in case of any conflict between this Amendment 2, the Letter Agreement and
the Purchase Agreement, the terms of this Amendment 2 shall control.

Now, therefore, for good and valuable consideration, which is hereby
acknowledged, Embraer and Buyer hereby agree as follows:

[spacer.gif] [spacer.gif] [spacer.gif] 1.  Article 5 of the Letter Agreement
shall be deleted and replaced as follows:

5.1        Per each Firm Aircraft [***], Embraer shall issue spare parts credits
of USD [***] United States dollars) in São José dos Campos, SP, Brazil, a total
amount of USD [***] United States Dollars). The spare parts credit shall be used
by Buyer for the purchase of Embraer-made spare parts, vendors spare parts and
ground support equipment from the Embraer - Brazil spare parts facility (except
for engines, engine related parts and APU), on a mutually agreed delivery
schedule.

In the event that the Purchase Agreement is terminated with respect to any such
Firm Aircraft for any reason (and notwithstanding any provision of the Purchase
Agreement to the contrary), Buyer shall [***].

To be eligible to utilize such credit, Buyer shall not be in default in respect
of any payment that has become due and payable by Buyer to Embraer or an
affiliate of Embraer (as per the terms of the relevant agreement or invoice):
Credits shall not be escalated and expire if not used within [***].

5.2        At delivery of Firm Aircraft [***].

[spacer.gif] [spacer.gif] [spacer.gif] 2.  First paragraph of Article 6 b of the
Letter Agreement shall be deleted and replaced as follows:

b.        EMBRAER 190 Simulator Data Package: Embraer shall provide [***] to
Buyer one (1) EMBRAER 190 simulator data package (the ‘‘Sim Data Package’’)
[***], subject to the Parties entering into a Sim Data Package license
agreement. The [***] Simulator Data Package were delivered by Embraer to Buyer
within [***] days following the Actual Delivery Date of Firm Aircraft [***].
Such data shall be sufficient to enable Buyer to obtain FAA qualification of the
simulator at level ‘‘D’’, except for the items that are under Buyer’s/operator’s
regulatory responsibility. Subject to the above, it shall be Buyer’s
responsibility to obtain such qualification, at Buyer’s sole expense.

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[spacer.gif] [spacer.gif] [***] Represents material which has been redacted and
filed separately with the Commission pursuant to a request for confidential
treatment pursuant to Rule 24b-2 under the Securities Exchange Act of 1934, as
amended.

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[spacer.gif] [spacer.gif] [spacer.gif] 3.  First paragraph of Article 6 c of the
Letter Agreement shall be deleted and replaced as follows:

c.        Embraer-made parts for simulator: Embraer shall provide [***] to Buyer
[***] of Embraer’s manufactured parts required to manufacturer an EMBRAER 190
simulator (‘‘Sim Parts’’) [***]. The [***] Sim Parts were delivered by Embraer
to Buyer within [***] days following the Actual Delivery Date of Firm Aircraft
[***]. It is understood by the Parties that the Sim Parts shall be used
exclusively by Buyer to build its own EMBRAER 190 simulator, for its training
purposes, and it shall not be sold, transferred, leased or delivered to any
other party. In case Buyer does not [***], Buyer shall be deemed to have [***].

[Signature page follows]

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[spacer.gif] [spacer.gif] [***] Represents material which has been redacted and
filed separately with the Commission pursuant to a request for confidential
treatment pursuant to Rule 24b-2 under the Securities Exchange Act of 1934, as
amended.

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All other terms and conditions of the Letter Agreement, which are not
specifically amended by this Amendment 2, shall remain in full force and effect
without any change.

IN WITNESS WHEREOF, Embraer and Buyer, by their duly authorized officers, have
entered into and executed this Amendment 2 to the Letter Agreement to be
effective as of the date first written above.

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[spacer.gif] [spacer.gif] [spacer.gif] [spacer.gif] [spacer.gif] [spacer.gif]
[spacer.gif] [spacer.gif] [spacer.gif] [spacer.gif] Embraer - Empresa Brasileira
de
Aeronáutica S.A. [spacer.gif] [spacer.gif] Jet Blue Airways Corporation By:
[spacer.gif] [spacer.gif] /s/ Satoshi Yokota [spacer.gif] [spacer.gif] By:
[spacer.gif] [spacer.gif] /s/ Thomas E. Anderson Name: [spacer.gif] [spacer.gif]
Satoshi Yokota [spacer.gif] [spacer.gif] Name: [spacer.gif] [spacer.gif] Thomas
E. Anderson Title: [spacer.gif] [spacer.gif] Executive Vice President
[spacer.gif] [spacer.gif] Title: [spacer.gif] [spacer.gif] Senior Vice President
Technical   [spacer.gif] [spacer.gif] Engineering and Development [spacer.gif]
[spacer.gif]   [spacer.gif] [spacer.gif] Operations and Aircraft Programs By:
[spacer.gif] [spacer.gif] /s/ Flavio Rimoli [spacer.gif] [spacer.gif]  
[spacer.gif] [spacer.gif]   Name: [spacer.gif] [spacer.gif] Flavio Rimoli
[spacer.gif] [spacer.gif]   [spacer.gif] [spacer.gif]   Title: [spacer.gif]
[spacer.gif] Senior Vice President and [spacer.gif] [spacer.gif]   [spacer.gif]
[spacer.gif]     [spacer.gif] [spacer.gif] General Counsel [spacer.gif]
[spacer.gif]   [spacer.gif] [spacer.gif]   Date: [spacer.gif] [spacer.gif]
05/January/2006 [spacer.gif] [spacer.gif] Date: [spacer.gif] [spacer.gif] 12
January 2006 Place: [spacer.gif] [spacer.gif] São José dos Campos - Brazil
[spacer.gif] [spacer.gif] Place: [spacer.gif] [spacer.gif] New York, New York
Witness: [spacer.gif] [spacer.gif] /s/ Fernando Bueno [spacer.gif] [spacer.gif]
Witness: [spacer.gif] [spacer.gif] /s/ Michael Kordys Name: [spacer.gif]
[spacer.gif] Fernando Bueno [spacer.gif] [spacer.gif] Place: [spacer.gif]
[spacer.gif] Michael Kordys [spacer.gif]

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