CORRESP acceleration letter

0001193125-18-002809.txt : 20180206 0001193125-18-002809.hdr.sgml : 20180206 20180104143555 ACCESSION NUMBER: 0001193125-18-002809 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROADCOM CORP CENTRAL INDEX KEY: 0001054374 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 330480482 STATE OF INCORPORATION: CA FISCAL YEAR END: 1030 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5300 CALIFORNIA AVENUE CITY: IRVINE STATE: CA ZIP: 92617-3038 BUSINESS PHONE: 949 926 5000 MAIL ADDRESS: STREET 1: 5300 CALIFORNIA AVENUE CITY: IRVINE STATE: CA ZIP: 92617-3038 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Broadcom Cayman L.P. CENTRAL INDEX KEY: 0001649345 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 FISCAL YEAR END: 1030 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O BROADCOM LIMITED STREET 2: 1 YISHUN AVENUE 7 CITY: SINGAPORE STATE: U0 ZIP: 768923 BUSINESS PHONE: 65-6755-7888 MAIL ADDRESS: STREET 1: C/O BROADCOM LIMITED STREET 2: 1 YISHUN AVENUE 7 CITY: SINGAPORE STATE: U0 ZIP: 768923 FORMER COMPANY: FORMER CONFORMED NAME: Safari Cayman L.P. DATE OF NAME CHANGE: 20150728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Broadcom Ltd CENTRAL INDEX KEY: 0001649338 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 FISCAL YEAR END: 1030 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 YISHUN AVENUE 7 CITY: SINGAPORE STATE: U0 ZIP: 768923 BUSINESS PHONE: 65-6755-7888 MAIL ADDRESS: STREET 1: 1 YISHUN AVENUE 7 CITY: SINGAPORE STATE: U0 ZIP: 768923 FORMER COMPANY: FORMER CONFORMED NAME: Pavonia Ltd DATE OF NAME CHANGE: 20150728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Broadcom Cayman Finance Ltd CENTRAL INDEX KEY: 0001725626 IRS NUMBER: 981254737 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1320 RIDDER PARK DRIVE CITY: SAN JOSE STATE: CA ZIP: 95131 BUSINESS PHONE: 4084338000 MAIL ADDRESS: STREET 1: 1320 RIDDER PARK DRIVE CITY: SAN JOSE STATE: CA ZIP: 95131 CORRESP 1 filename1.htm CORRESP acceleration letter

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 Form S-4, SEC File No. 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 Form S-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 by e-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