Funi Funi Marshmallow Nintendo 3DS theme released today in Japan

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Furyu released the new cute Nintendo 3DS theme in Japan the Funi Funi Marshmallow theme. You can buy it from the Japan Nintendo eShop for 200 Yen (with tax).
It comes with normal top screen wallpaper, moving bottom one, sound effect and a BGM track. You can find the sample picture in the gallery.