# EDGAR Filing Document

**Accession Number:** 0002041338
**File Stem:** 0001641172-25-017001
**Filing Date:** 2025-6
**Character Count:** 3090
**Document Hash:** 2620b4c61e6d5d573cb25a29661b641f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-017001.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0001641172-25-017001

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250627

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dreamland Ltd
- **CENTRAL INDEX KEY:** 0002041338
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT SERVICES [8741]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 5, 17TH FLOOR, PEAKCASTLE,
- **STREET 2:** NO. 476 CASTLE PEAK ROAD, CHEUNG SHA WAN
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000000
- **BUSINESS PHONE:** 852 5628 6281

**MAIL ADDRESS:**
- **STREET 1:** NO. 5, 17TH FLOOR, PEAKCASTLE,
- **STREET 2:** NO. 476 CASTLE PEAK ROAD, CHEUNG SHA WAN
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000000

June 27, 2025

<u>VIA EDGAR</u>

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

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| | |
|:---|:---|
| **Re:** | **Dreamland Limited** |

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**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*)

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Dreamland Limited** | **Dreamland Limited** |
| By: | */s/ Seto Wai Yue* |
| Name: | Seto Wai Yue |
| Title: | Chief Executive Officer and Director |

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(*Signature Page to Issuer Acceleration Request*)