It's been a year since Penny first walked through the doors of the Dallergut Dream Department Store, and surviving a year at the store means one thing… 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 Penny thought she was a part of.

Penny discovers the Civil Complaint Center, full of people filing complaints about their dreams. She also learns about the regular customers who have stopped coming to the store. 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.

The Dallergut Dream-Making District delves deeper into the dream industry and its customers. Why do some of them buy a dream and never return? And can Penny and her colleagues bring their regulars back?