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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UNITED
STATES

SECURITIES
AND EXCHANGE COMMISSION

Washington,

FORM

Registration
Statement Under

THE
SECURITIES ACT OF 1933

PALERMO
TECHNOLOGIES INC.

(Exact
name of registrant as specified in charter)

Wyoming 4899 36-5146655

(State
or other jurisdiction (Primary
Standard (IRS
Employer

incorporation) Classification
Code Number) I.D.
Number)

Gulf Road

Point
Roberts, WA 98281

(Address
and telephone number of principal executive offices)

Gulf Road

Point
Roberts, WA 98281

(Address
of principal place of business or intended principal place of business)

Registered
Agents Inc.

N Gould Street, Suite R

Sheridan,
Wyoming 82801

(Name,
address and telephone number of agent for service)

Copies
of all communications, including all communications sent

the agent for service, should be sent to:

Mont
E. Tanner

Attorney
at Law

East Flamingo Road, Suite G

Las
Vegas, Nevada 89121

Telephone:

Facsimile:

APPROXIMATE
DATE OF COMMENCEMENT OF PROPOSED SALE TO THE PUBLIC: As soon as practicable after the effective date of this Registration Statement

any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933 check the following box: ☐

this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same
offering. ☐

this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company.  See the definitions of “ large accelerated filer,” “accelerated filer,” “smaller reporting
company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large
accelerated filer	☐	Accelerated
filer	☐

Non-accelerated
filer	☐	Smaller
reporting company	☒

not check if a smaller reporting company) Emerging
growth company	☒

an emerging growth company, indicate by checkmark if the registrant has not elected to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

The
registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date
as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.

Pursuant
to Rule 416, this Registration Statement includes such indeterminate number of additional securities as may be required for issuance
upon any adjustment in the number of securities issuable by reason of stock splits or similar capital reorganizations.

PRELIMINARY
PROSPECTUS SUBJECT TO COMPLETION DATED JANUARY ___, 2026

The
information in this prospectus is not complete and may be changed.  These securities may not be sold until the registration
statement filed with the Securities and Exchange Commission is effective.  This prospectus is not an offer to sell these securities
and it is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.

PROSPECTUS

PALERMO
TECHNOLOGIES INC.

to a maximum of 3,500,000 Shares of Common Stock at $0.10 per share

Palermo
Technologies Inc. (“we”, “us”, or the “Company”) is offering for sale a maximum of 3,500,000 shares
of its common stock, par value $0.0001 per share, at the purchase price of $0.10 per common share.  If all shares are sold the maximum
gross proceeds will total $350,000, and the maximum net proceeds will total approximately $325,000. The offering will commence of the
effective date of this Prospectus and will terminate on or before the ___day of __________, 2026.

This
is our initial offering of common stock.  No public market currently exists for our securities or the shares being offered.
We are offering for sale a total of 3,500,000 shares of common stock on a “self-underwritten” basis, which means the shares
will be offered and sold by our sole officer and director, without any commissions being paid to them for any shares sold.  We do
not intend to engage the services of an underwriter to sell any of the shares and there is no guarantee we will be able to sell all of
the shares being offered.  The shares are being offered at a fixed price of $0.10 per share for a period not to exceed 180 days
from the date of this Prospectus unless extended by our Board of Directors.

There
is no minimum number of shares that must be sold by us for the offering to close, and we will retain the proceeds from the sale of any
of the offered shares that are sold.  In offering the securities on our behalf, He will rely on the safe harbor from broker-dealer
registration set out in Rule 3a4-1 under the Securities and Exchange Act of 1934 (the “Exchange Act”).  The intended
methods of communication include, without limitation, telephone, email and personal contacts.

Since
there is no minimum amount of shares that must be sold by us, we may not receive any proceeds or very minimal proceeds from the offering
and potential investors may end up holding shares in a company that:

·	has not received enough
proceeds from the offering to expand operations; and

·	has no market for its shares.
See “RISK FACTORS.”

The
proceeds from the sale of the shares in this offering will be payable to us.  All subscription agreements and checks are irrevocable
and should be delivered to us at the address provided in the Subscription Agreement (see Exhibit 99.1).  We may use the proceeds
from this offering as the proceeds are received.

will deliver stock certificates attributable to shares of common stock purchased directly to the purchasers approximately 90 days after
the close of the entire offering or as soon thereafter as practicable.

The
offering price of the common stock has been determined arbitrarily and bears no relationship to any objective criterion of value.
The price does not bear any relationship to our assets, book value, historical earnings, if any, or net worth.  Our CEO and sole
director owns 100% of the Company’s issued and outstanding common stock and, assuming 50% and 100% of the shares offered for sale
in this offering are sold, he will own approximately 74.1% and 58.8%, respectively, and still have a majority of the voting power.

The
information in this prospectus is not complete and may be changed.  We may not sell these securities until the registration statement
filed with the Securities and Exchange Commission is effective.  This prospectus is not an offer to sell these securities and it
is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.  We are an “emerging
growth company” as defined under the federal securities laws and are subject to reduced public company reporting requirements.

Our
auditors have indicated in their opinion on our financial statements as of and for the year ended July 31, 2025 that there exists substantial
doubt as to our ability to continue as a going concern.  Moreover, we are an early stage venture with limited operating history.
As such, this offering is highly speculative and the common stock being offered for sale involves a high degree of risk and should be
considered only by persons who can afford the loss of their entire investment.  You are encouraged to reference the section entitled
“Risk Factors” commencing on page 5, before buying any shares of the Company’s common stock.  for additional information
regarding the risks associated with our company and common stock.

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