CORRESP Filing
Dreamland Ltd
Date: June 27, 2025 · CIK: 0002041338 · Accession: 0001641172-25-017001
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286471
Letter
June 27, 2025
VIA EDGAR
Ms. Irene Paik
Mr. David Gessert
Ms. Aamira Chaudhry
Ms. Theresa Brillian
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
F Street N.E.
Washington, DC 20549
Re: Dreamland Limited
Amendment No.3 to
Registration Statement on Form F-1, as amended (File No. 333-286471)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations (" Rule 461 ") under the Securities Act of 1933, as amended, Dreamland Limited (the " Company ") hereby requests that the Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended (the " Registration Statement ") to become effective at 4:00 p.m. Eastern Time, on June 30, 2025, or as soon thereafter as practicable.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Morgan, Lewis & Bockius.
The Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined in this request in a separate letter filed with the Commission today.
Please contact Ms. Louise Liu of Morgan, Lewis & Bockius at +852.3551.8688 or via e-mail at louise.liu@morganlewis.com with any questions you may have concerning this request. In addition, please notify Ms. Liu when this request for acceleration has been granted.
( Signature page follows )
Very truly yours,
Dreamland Limited
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CORRESP
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filename1.htm
June
27, 2025
VIA
EDGAR
Ms.
Irene Paik
Mr.
David Gessert
Ms.
Aamira Chaudhry
Ms.
Theresa Brillian
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities and Exchange Commission
100
F Street N.E.
Washington,
DC 20549
Re:
Dreamland
Limited
Amendment
No.3 to
Registration
Statement on Form F-1, as amended (File No. 333-286471)
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations (" Rule 461 ") under the Securities Act of 1933, as amended, Dreamland
Limited (the " Company ") hereby requests that the Securities and Exchange Commission (the " Commission ")
take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended (the " Registration Statement ")
to become effective at 4:00 p.m. Eastern Time, on June 30, 2025, or as soon thereafter as practicable.
If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461.
Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Morgan, Lewis
& Bockius.
The
Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined
in this request in a separate letter filed with the Commission today.
Please
contact Ms. Louise Liu of Morgan, Lewis & Bockius at +852.3551.8688 or via e-mail at louise.liu@morganlewis.com with any questions
you may have concerning this request. In addition, please notify Ms. Liu when this request for acceleration has been granted.
( Signature
page follows )
Very truly yours,
Dreamland Limited
By:
/s/
Seto Wai Yue
Name:
Seto Wai Yue
Title:
Chief Executive Officer
and Director
( Signature
Page to Issuer Acceleration Request )