-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 T+HWpD4o8cpZj67z2e1d+OSDm5mZU7r105WPgmn+c29m1xA1BdLqrpxHu1bOmHCg
 zjkAEehc75VHJhTP2ef5jQ==

<SEC-DOCUMENT>0000000000-07-001040.txt : 20070302
<SEC-HEADER>0000000000-07-001040.hdr.sgml : 20070302
<ACCEPTANCE-DATETIME>20070109151724
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-001040
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070109

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DREAMS INC
		CENTRAL INDEX KEY:			0000810829
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOBBY, TOY & GAME SHOPS [5945]
		IRS NUMBER:				870368170
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2 SOUTH UNIVERSITY DRIVE
		STREET 2:		SUITE 325
		CITY:			PLANTATION
		STATE:			FL
		ZIP:			11111
		BUSINESS PHONE:		9543770002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STRATAMERICA CORP
		DATE OF NAME CHANGE:	19920703
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-06-155991
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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