BROADCOM CORPORATION
BROADCOM CAYMAN FINANCE LIMITED
c/o Broadcom Limited
1 Yishun Avenue 7
Singapore 768923
January 4, 2018
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
Attention: Amanda Ravitz
Heather Percival
| Re: | Broadcom Corporation and Broadcom Cayman Finance Limited Registration Statement on FormS-4, SEC FileNo. 333-222246 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of Broadcom Corporation and Broadcom Cayman Finance Limited (together, the “Issuers”), respectfully requests that the effective date of the Registration Statement on FormS-4 referenced above be accelerated so that it will become effective at 4:00 P.M., Eastern Time, on January 8, 2018, or as soon as practicable thereafter.
There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.
The Issuers hereby authorize Anthony J. Richmond of Latham & Watkins LLP to orally modify or withdraw this request for acceleration. If you have any questions regarding the foregoing, please contact Mr. Richmond at (650)463-2643 or bye-mail (tony.richmond@lw.com). Thank you in advance for your assistance.
(Signature Page Follows)
Very truly yours,
Broadcom Corporation | ||||
| By: | /s/ Thomas H. Krause, Jr. | |||
| Name: | Thomas H. Krause, Jr. | |||
| Title: | Vice President, Chief Financial Officer and Secretary | |||
| Broadcom Cayman Finance Limited | ||||
| By: | /s/ Thomas H. Krause, Jr. | |||
| Name: | Thomas H. Krause, Jr. | |||
| Title: | Director | |||
| cc: | Anthony J. Richmond, Esq., Latham & Watkins LLP |
