SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1
Document Type: S-1
Date Filed: 2026-01-20
Accession Number: 0002097570-26-000005
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000005/pale-20260120_s1.htm

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Neither the U.S. Securities and Exchange Commission nor any state securities division has approved or disapproved these securities, or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense. Our securities are not currently listed on any exchange. Immediately following completion of this offering, we plan to contact a market maker to apply to have the shares listed and quoted on the OTC Pink Market; however, we cannot guarantee that our application will be accepted or approved. As of the date of this filing, there have been no discussions or understandings between us, or anyone acting on our behalf, with any market maker regarding participation in a future listing of our securities. The date of this prospectus is January ____, 2026. TABLE OF CONTENTS Page SUMMARY OF THE PROSPECTUS 4 SPECIAL NOTE ABOUT FORWARD-LOOKING STATEMENTS 6 RISK FACTORS 6 USE OF PROCEEDS 10

DETERMINATION
OF THE OFFERING PRICE 11

DILUTION 12

PLAN
OF DISTRIBUTION 13

DESCRIPTION
OF OUR BUSINESS 14

MARKET
FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS 29

MANAGEMENT’S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 31

DIRECTORS,
EXECUTIVE OFFICERS, PROMOTORS AND CONTROL PERSONS 34

EXECUTIVE
COMPENSATION 35

SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS & MANAGEMENT 36

CERTAIN
RELATIONSHIPS AND RELATED TRANSACTIONS 36

DESCRIPTION
OF SECURITIES 37

SHARES
ELIGIBLE FOR FUTURE SALE 37

INTERESTS
OF NAMED EXPERTS AND COUNSEL 38

LEGAL
MATTERS 38

EXPERTS 38

DISCLOSURE
OF COMMISSION POSITION ON INDEMNIFICATION FOR SECURITIES ACT LIABILITIES 38

ADDITIONAL
INFORMATION 38

FINANCIAL
STATEMENTS F-1

SUMMARY
OF THE PROSPECTUS

This
summary provides an overview of certain information contained elsewhere in this Prospectus and does not contain all of the information
that you should consider or that may be important to you.  Before making an investment decision, you should read the entire Prospectus
carefully, including the “Risk Factors” section and the financial statements and the notes to the financial statements.
In this Prospectus, the terms “the “Company,” “we,” “us” and “our” refer to Palermo
Technologies Inc., unless otherwise specified herein.

General

Palermo
Technologies Inc. (“we, “us,” “our,” the “Company” or “Palermo”) was incorporated
in the state of Wyoming on July 2, 2025.  Our principal executive offices are located at 1122-1577 Gulf Road, Point Roberts, WA
98281.  Our telephone number is (307) 357-3085.

OPERATIONS

are a cutting-edge software infrastructure company committed to redefining the architecture of secure digital communications. We operate
at the intersection of national sovereignty, cryptographic security, and regulatory compliance. We are building a sovereign-grade, AI-enhanced
encrypted communications mesh platform tailored to governments, regulated enterprises, legal professionals, NGOs and mission-critical
users operating under regulatory scrutiny or in high-risk threat environments.

Our
vision is to create a verifiable, trustless communication substrate for the post-cloud, post-quantum world—where single points
of failure are eliminated, surveillance risk is structurally mitigated, and compliance is not a bolt-on but an intrinsic design constraint.
The Palermo platform delivers secure communications via five converging channels: email, messaging, file transfer, voice/video conferencing,
and decentralized identity. All services run atop our proprietary peer-to-peer infrastructure protocol, PalermoMesh.  See “DESCRIPTION
OF OUR BUSINESS” on page ¿.

have assets of $9,567 as at October 31, 2025, comprised of cash and other advances. We have not had sales or profits but have incurred
net losses from our inception in July 2, 2025 through October 31, 2025, and may continue to incur losses as we execute our strategies
and may never attain profitability.  If we fail to execute our business strategy or if there is a change in the demand for our products
or market conditions, or any other assumptions we used in formulating our business strategy, our long-term strategy may not be successful
and we may not be able to achieve and/or maintain profitability.  These and other factors raise substantial doubt by our auditors
about our ability to continue as a going concern, which has been expressed in their audit opinion.

of the date of this Prospectus our management only devotes approximately 30 hours per week to our affairs.  These hours may increase
if and when our business activity increases, of which there is no assurance.  Additionally, our management owns in excess of a majority
of our outstanding Common Stock and will continue to own over a majority of our outstanding shares even if all of the shares being offered
herein are sold.  As a result, they have the ability to determine the outcome on all matters requiring approval of our shareholders,
including the election of directors and approval of significant corporate transactions.  See “RISK FACTORS.”

Our
financial statements accompanying this Registration Statement have been prepared assuming that we will continue as a going concern, which
contemplates the realization of assets and liquidation of liabilities in the normal course of business.  We incurred net losses
of $10,329 during the fiscal year ended July 31, 2025.  We have no revenues since our inception.  Our operations have been
sustained by loans from our President.  Total stockholders’ deficit at July 31, 2025 was $4,732.  If we fail to raise
the necessary capital in the future to execute our business plan, our long-term strategy may not be successful, and we may not be able
to achieve and/or maintain profitability.

While
our current burn rate is nominal, it is expected that our costs of operations will increase significantly due primarily to the costs
associated with being a reporting company.  Based upon our current business plan, we may continue to incur losses in the
foreseeable future and there can be no assurances that we will ever establish profitable operations.  These and other
factors raise substantial doubt by our auditors about our ability to continue as a going concern.  See “RISK
FACTORS.”

Following
is a brief summary of this offering.  Please see the Plan of Distribution section for a more detailed description of the terms of
the offering.

Common stock outstanding	5,000,000

Common stock being sold in this offering	3,500,000 shares of common stock, par value $0.0001

Control of our Company	Our management and affiliates
currently own all of our issued and outstanding common stock and will continue to own sufficient common shares to control our operations
after this offering, irrespective of its outcome.

Offering Price per Share	$0.10

Net Proceeds to Company	$325,000

Termination of the
Offering	The offering will commence
on the effective date of this Prospectus and will terminate on or before ________, 2026.

Market for our Common
Stock	There is presently no public
market for our common stock. We anticipate applying for the quotation of our common stock on the OTC Pink Market upon the completion
of this offering. There can be no assurance that a market maker will agree to file the necessary documents with the Financial
Industry Regulatory Authority (“FINRA”), or that our application to list our common stock for trading will be approved.

Use of Proceeds	We intend to use the proceeds
from the sale of our Stock for working capital.

Sale of Shares	The stock will be sold
without the services of an underwriter by our President and Director, Roger McClay. He will attempt to sell the shares to friends,
family members and acquaintances and will receive no compensation for his efforts. He will not purchase any shares in this offering.

have no present plans to be acquired or to merge with another company nor do we or any of our shareholders have any plans to enter into
a change of control or similar transaction.

Emerging Growth Company

are an emerging growth company under the JOBS Act.  We shall continue to be deemed an emerging growth company for the first five
fiscal years after completing the offering, unless one of the following occurs:

·	our total annual gross revenues are $1.07 billion or
more;

·	we issue more than $1 billion in non-convertible debt
in the past three years; or

·	we become a “large accelerated filer,”
as defined in Exchange Act Rule 12b-2.

an emerging growth company we are exempt from Section 404(b) of Sarbanes Oxley.  Section 404(a) requires issuers to publish information
in their annual reports concerning the scope and adequacy of the internal control structure and procedures for financial reporting.
This statement shall also assess the effectiveness of such internal controls and procedures.  Section 404(b) requires that the registered
accounting firm shall, in the same report, attest to and report on the assessment and the effectiveness of the internal control structure
and procedures for financial reporting.

an emerging growth company we are also exempt from Section 14A (a) and (b) of the Securities Exchange Act of 1934 which require the shareholder
approval of executive compensation and golden parachutes.  These exemptions are also available to us as a Smaller Reporting Company.