SEC Comment Letter 0000000000-26-004682 to Dreamland Ltd (TDIC)
Dreamland Ltd
Date: May 7, 2026 · CIK: 0002041338 · Accession: 0000000000-26-004682
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File numbers found in text: 333-295540
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May 7, 2026 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 Registration Statement on Form F-1 Filed May 4, 2026 File No. 333-295540 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 Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services