The languages are Chinese and English. Where the money is listed in American notation and the title of the movie isn't translated, I'm going to guess it's from the states, probably an area that has a high Chinese population.

Googling Ocean Theatre does give a result in Hong Kong. However, that appears to be part of a water park and have underwater films. There's no guarantee that the theater is still around after 40 years.

Cool gift to have gotten.

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