This theme is based on the menu interface for the Digicam Print Channel, launching exclusively in Japan around 2009. The service was eventually shut down sometime in 2013.
This theme uses whatever salvageable assets are left (including recycled UI sounds from the Photo Channel), and translates them into a Nintendo 3DS theme. Unlike the previous two variations of this theme, this version uses one that had been used in trailers and potentially other promotional materials relevant to the service. The BGM for this theme was sent to me by Draken-krypto over on Discord.
Two other versions of this theme are available, sharing the same visual elements but both using different BGMs.
As of 3/24/2020, newer versions of these themes have higher quality music ripped by Yaksha. The older links have been removed from this post (they are still on the site for archival purposes), and new links are down below accordingly.
Main Theme:
https://themeplaza.eu/item/23873
Menu Theme:
https://themeplaza.eu/item/23874