| ONE FINANCIAL CENTER 100 S.E. THIRD AVENUE, 8TH FLOOR P.O. BOX 9748 FORT LAUDERDALE, FL 33310-9748 954.759.2760 DIRECT 954.462.4150 MAIN 954.462.4260 FAX cgage@ralaw.com | |||
July 21, 2009
VIA EDGAR AND FACSIMILE (202-772-9202)
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3561
100 F Street NW
Washington, DC 20549
| Re: | Dreams, Inc. Form 10-K for the year ended December 31, 2008 Filed April 15, 2009 Form 10-Q for the quarter ended March 31, 2009 Filed May 14, 2009 File No. 1-33405 |
Dear Sir or Madam:
On behalf of Dreams, Inc. (the “Company”), we hereby request an extension of time until August 5, 2009, to file a formal written response to the Comment Letter issued by the Staff of the Securities and Exchange Commission, dated July 8, 2009. If the requested extension of time is granted, the Company commits to file a formal written response to the Comment Letter on or before August 5, 2009.
| Very truly yours, |
/s/ Clint J. Gage |
| Clint J. Gage |
CJG
Cc: Dreams, Inc.
CLEVELAND TOLEDO AKRON COLUMBUS CINCINNATI WASHINGTON, D.C. TALLAHASSEE
ORLANDO FORT MYERS NAPLES FORT LAUDERDALE
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