SEC Comment Letter 0000000000-26-002656 to Dreamland Ltd (TDIC)
Dreamland Ltd
Date: March 16, 2026 · CIK: 0002041338 · Accession: 0000000000-26-002656
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294098
Letter
March 16, 2026 Seto Wai Yue Chief Executive Officer Dreamland Ltd c/o No. 5, 17th Floor, PeakCastle, No. 476 Castle Peak Road Cheung Sha Wan, Kowloon Hong Kong Re:Dreamland Ltd Registration Statement on Form F-1 Filed March 6, 2026 File No. 333-294098 Dear Seto Wai Yue: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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March 16, 2026
Seto Wai Yue
Chief Executive Officer
Dreamland Ltd
c/o No. 5, 17th Floor, PeakCastle, No. 476 Castle Peak Road
Cheung Sha Wan, Kowloon
Hong Kong
Re:Dreamland Ltd
Registration Statement on Form F-1
Filed March 6, 2026
File No. 333-294098
Dear Seto Wai Yue:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services