SEC Comment Letter 0000000000-25-000515 to Dreamland Ltd (TDIC)
Dreamland Ltd
Date: Jan. 16, 2025 · CIK: 0002041338 · Accession: 0000000000-25-000515
AI Filing Summary & Sentiment
Reasoning
Letter
January 16, 2025 Seto Wai Yue Chief Executive Officer Dreamland Limited c/o No. 5, 17th Floor PeakCastle, No. 476 Castle Peak Road Cheung Sha Wan Kowloon, Hong Kong Re:Dreamland Limited Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted January 2, 2025 CIK No. 0002041338 Dear Seto Wai Yue: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 18, 2024 letter. Amendment 2 to Draft Registration Statement on Form F-1 Index to Combined Financial Statements, page F-1 1.Please provide unaudited financial statements covering at least the first six months of the fiscal year or explain why such financial statements are not required. Refer to Item 8.A(5) of Form 20-F.
January 16, 2025 Page 2 Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551- 3307 if you have questions regarding comments on the financial statements and related matters. Please contact Austin Stanton at 202-551-2197 or David Gessert at 202-551-2326 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Louise Liu, Esq.
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January 16, 2025
Seto Wai Yue
Chief Executive Officer
Dreamland Limited
c/o No. 5, 17th Floor
PeakCastle, No. 476 Castle Peak Road
Cheung Sha Wan
Kowloon, Hong Kong
Re:Dreamland Limited
Amendment No. 2 to Draft Registration Statement on Form F-1
Submitted January 2, 2025
CIK No. 0002041338
Dear Seto Wai Yue:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either
submitting an amended draft registration statement or publicly filing your registration
statement on EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing the information you provide in response to this letter and your
amended draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in
our December 18, 2024 letter.
Amendment 2 to Draft Registration Statement on Form F-1
Index to Combined Financial Statements, page F-1
1.Please provide unaudited financial statements covering at least the first six months of
the fiscal year or explain why such financial statements are not required. Refer to Item
8.A(5) of Form 20-F.
January 16, 2025
Page 2
Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551-
3307 if you have questions regarding comments on the financial statements and related
matters. Please contact Austin Stanton at 202-551-2197 or David Gessert at 202-551-2326
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Louise Liu, Esq.