Correspondence 0001493152-26-010398 from Dreamland Ltd (TDIC)
Dreamland Ltd
Date: March 17, 2026 · CIK: 0002041338 · Accession: 0001493152-26-010398
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294098
Letter
Dreamland Limited
c/o No. 5, 17 th Floor, PeakCastle, No. 476 Castle Peak Road
Cheung Sha Wan, Kowloon
Hong Kong
March 17, 2026
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
F Street, N.E.
Washington, DC 20549
Attention: Scott Anderegg
Re: Dreamland Limited Registration Statement on Form F-1, as amended (File No. 333-294098) Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dreamland Limited (the "Registrant") hereby requests that Pre-Effective Amendment No. 1 to the Registrant's Registration Statement on Form F-1 (SEC File No. 333-294098), filed with the Commission on March 16, 2026, become effective at 4:00 pm (Eastern Time) on March 19, 2026, or as soon thereafter as possible.
The Registrant acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filings; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please note that this letter will be filed with the Commission via EDGAR. In light of the time difference between Washington D.C. and Hong Kong, if you have any questions or concerns, please contact Kyle Leung, Esq. at +1 929-989-7572.
Very
truly yours,
Dreamland
Limited
Show Raw Text
CORRESP 1 filename1.htm Dreamland Limited c/o No. 5, 17 th Floor, PeakCastle, No. 476 Castle Peak Road Cheung Sha Wan, Kowloon Hong Kong March 17, 2026 VIA EDGAR Division of Corporation Finance Office of Trade & Services U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Scott Anderegg Re: Dreamland Limited Registration Statement on Form F-1, as amended (File No. 333-294098) Request for Acceleration of Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dreamland Limited (the "Registrant") hereby requests that Pre-Effective Amendment No. 1 to the Registrant's Registration Statement on Form F-1 (SEC File No. 333-294098), filed with the Commission on March 16, 2026, become effective at 4:00 pm (Eastern Time) on March 19, 2026, or as soon thereafter as possible. The Registrant acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filings; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please note that this letter will be filed with the Commission via EDGAR. In light of the time difference between Washington D.C. and Hong Kong, if you have any questions or concerns, please contact Kyle Leung, Esq. at +1 929-989-7572. Very truly yours, Dreamland Limited /s/ Seto Wai Yue Name: Seto Wai Yue Title: Chairlady, Executive Director and Chief Executive Officer cc: Concord & Sage PC