This theme is based on the menu interface for the Digicam Print Channel, launching exclusively in Japan around 2008. 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.
These are new versions of this theme are available, sharing the same visual elements but both using different variations of the same BGMs. Higher quality rips of the BGM are now sourced from Yaksha (shoutouts, by the way). This uses a version of the music with all the variations playing at once while the other uses a rip of the BGM heard in the menu (https://themeplaza.eu/item/23874).
There is also a third theme using the BGM used in the serivce's trailer ripped by Drakenkrypto (https://themeplaza.eu/item/23783).