It's been a year since Penny first walked through the doors of the Dallergut Dream Department Store. She is now an official employee of the dream industry! She can finally take the express commuter train to the Company District, where all the dream-production companies are located, and discover how all raw dream materials and testing equipment are produced. But the Company District is not quite what she expected. Instead it hides a secret underbelly of the magical industry that she thought she was a part of. Penny discovers the Civil Complaint Center, full of people filing complaints about their dreams. As she gets to the bottom of each complaint, she begins to expand her horizons, moving beyond the role of dreamseller to understanding what lies in the hearts of their lost regulars.

In a mysterious town hidden in our collective subconscious, there's a department store that sells dreams. Visitors both human and animal shuffle in to purchase their latest adventure. Each floor specializes in a specific type of dream: childhood memories, food dreams, ice skating, dreams of stardom. Flying dreams are almost always sold out. Some seek dreams of loved ones who have died. For Penny, an enthusiastic new hire, working at Dallergut is the opportunity of a lifetime. As she uncovers the workings of this whimsical world, she bonds with a cast of unforgettable characters, including Dallergut, the flamboyant and wise owner; Babynap Rockabye, a famous dream designer; Maxim, a nightmare producer; and the many customers who dream to heal, dream to grow and dream to flourish.