# EDGAR Filing Document

**Accession Number:** 0002041338
**File Stem:** 0001493152-26-010398
**Filing Date:** 2026-3
**Character Count:** 3093
**Document Hash:** 91a4dc036cef648689f3c6296620a469
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-010398.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0001493152-26-010398

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260317

**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

**Dreamland Limited**

c/o No. 5, 17<sup>th</sup> Floor, PeakCastle, No. 476 Castle Peak Road

Cheung Sha Wan, Kowloon

Hong Kong

March 17, 2026

**<u>VIA EDGAR</u>**

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**<br> **Registration Statement on Form F-1, as amended (File No. 333-294098)**<br> **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, | Very truly yours, |
| **Dreamland Limited** | **Dreamland Limited** |
| */s/ Seto Wai Yue* | */s/ Seto Wai Yue* |
| Name: | Seto Wai Yue |
| Title: | Chairlady, Executive Director and Chief Executive Officer |

---

cc: Concord & Sage PC