Create a spellcheck component that will allow any embedder to reuse common functionality.

components/spellcheck/common/BUILD.gn

Index: components/spellcheck/common/BUILD.gn
diff --git a/components/spellcheck/common/BUILD.gn b/components/spellcheck/common/BUILD.gn
new file mode 100644
index 0000000000000000000000000000000000000000..8bb6400ca984a0adb92445f948037de6b30ee577
--- /dev/null
+++ b/components/spellcheck/common/BUILD.gn
@@ -0,0 +1,21 @@
+# Copyright 2016 The Chromium Authors. All rights reserved.
+# Use of this source code is governed by a BSD-style license that can be
+# found in the LICENSE file.
+
+import("//build/config/features.gni")
+
+# GYP: components.gyp:spellcheck_common
+if (enable_spellcheck) {
+  source_set("common") {
+    sources = [
+      "spellcheck_bdict_language.h",
+      "spellcheck_marker.h",
+      "spellcheck_message.h",
+      "spellcheck_result.h",
+    ]
+    deps = [
+      "//base",
+      "//ipc",
+    ]
+  }
+}