Broadcom CORRESP Correspondence with SEC

Broadcom Corporation
Fiji Acquisition Corporation
5300 California Avenue
Irvine, California 92617

May 18, 2009

VIA EDGAR

Daniel F. Duchovny, Esq.
Special Counsel
Office of Mergers & Acquisitions
Securities and Exchange Commission
Division of Corporation Finance
Station Place
100 F Street, N.E.
Washington, D.C. 20549-3628

Re: Emulex Corporation
Soliciting Materials filed pursuant to Rule 14a-12 by Broadcom Corporation
Filed April 21, 2009 and May 5, 2009
File No. 001-31353

Preliminary Consent Statement filed by Broadcom Corporation and Fiji
Acquisition Corporation
Filed May 5, 2009
File No. 001-31353

Schedule TO-T filed by Broadcom Corporation and Fiji Acquisition
Corporation
Filed May 5, 2009
File No. 005-34050

Dear Mr. Duchovny:

     In response to the request of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) set forth in the Staff’s letter dated May 12, 2009, Broadcom Corporation and Fiji Acquisition Corporation hereby acknowledge that:

• each of them is responsible for the adequacy and accuracy of the disclosure in the filings;

• Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and

Daniel F. Duchovny, Esq.
Securities and Exchange Commission
Page 2

• each of them may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

/s/ Eric K. Brandt

Eric K. Brandt

Broadcom Corporation

Senior Vice President and Chief Financial Officer

/s/ DeAnn Work

DeAnn Work

Fiji Acquisition Corporation

Vice President and Secretary