SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1/A
Document Type: S-1/A
Date Filed: 2026-05-15
Accession Number: 0002097570-26-000016
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000016/pale-20260512_s1a3.htm

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agenda-setting, shaping how compliance-grade communication is defined, procured, and governed on the international stage. Performance Targets (2025–2028) ● 50+ regulatory agency engagements across 15 jurisdictions ● 10 major conference keynotes or hosted panels ● 100,000+ white paper downloads and simulation toolkit users ● 15 citations in government procurement guidelines or cybersecurity frameworks Our current cash balance will not be sufficient to fund our operations for the next 12 months. However, if we sell 25% up to 50% raising gross proceeds of $87,500 up to $175,000 we will satisfy our cash requirements for 12 months and we will not be required to raise additional funds to meet some operating expenses, but our company’s development will be strictly limited. Please see our Use of Proceeds section for more details. If we need more money we will have to possibly look into obtaining additional financing by way of private debt or equity financing.

Our independent registered public accountant has issued
a going concern opinion.  This means that there is a doubt that we can continue as an on-going business for the next twelve months
unless we obtain additional capital to pay our bills.  This is because we have generated no revenues as of the date of the original
registration filing.  During first months after completion of this offering, we will establish our administrative systems and develop
our web site for prospective clients but as well as investor relations compliance and until this time, we do not believe that our operations
will be profitable.  There is no assurance we will ever reach that stage.

After the effectiveness of our registration statement
by the Securities and Exchange Commissions, we intend to concentrate our efforts on raising capital.  During this period, our operations
will be limited due to the limited amount of funds on hand.

Contractual Arrangements

The Company has no contractual arrangements at this
time.

Marketing

Once we are able to raise sufficient funding, we intend
to use social media marketing and social influencer campaigns to market our products.

COMPETITION

We do not compete with mainstream consumer communication
apps. Instead, we target infrastructure replacement for institutions seeking sovereign-grade, auditable, and legally compliant alternatives
to centralized SaaS models. Competitors can be grouped into four categories:

1.	Centralized Encrypted Messengers

Examples: Signal, ProtonMail,
Tutanota, Wickr

·	Strengths: End-to-end encryption, strong UX, broad adoption

·	Limitations: Centralized metadata exposure, no regulatory auditability,
limited enterprise policy control

·	Palermo Advantage: Decentralized mesh design, zero metadata retention, programmable
compliance enforcement

2.	Enterprise Secure Comms Platforms

Examples:
Symphony, Virtru, Kiteworks, Zivver

·	Strengths: Enterprise integrations, some policy layering

·	Limitations: Mostly cloud-hosted, reliant on U.S. or EU jurisdiction, limited
relay flexibility

·	Palermo Advantage: Deployable as fully sovereign, on-premise or air-gapped
infrastructure; cryptographic trust not bound to provider jurisdiction

3.	RegTech Solutions

Examples:
ComplyAdvantage, Alloy, Fenergo

·	Strengths: Deep financial compliance tooling

·	Limitations: Not communications platforms; retroactive compliance reporting
only

·	Palermo Advantage: Real-time, inline policy enforcement directly in the
message routing layer

4.	Decentralized Infrastructure Projects

Examples:
Nym, Helium, Matrix/Element

·	Strengths: Decentralization, relay variety

·	Limitations: Incomplete compliance models, weak enterprise support, no legal-grade
audit trail

·	Palermo Advantage: Strong legal defensibility, enterprise controls, and
formal compliance certifications

Palermo’s architecture
is differentiated by jurisdiction-aware routing, real-time legal policy execution, and a zero-trust, post-quantum-ready foundation.

GOVERNMENT REGULATION

As a company developing technologies for secure digital
communications, we are subject to various laws and regulations governing data privacy, cybersecurity, and the use of encryption technologies.
Although we are still in the early stages of development and have not yet commercialized our products, our future operations will need
to comply with applicable data protection and security laws in the United States and abroad, such as the California Consumer Privacy Act
(“CCPA”) and the European Union’s General Data Protection Regulation (“GDPR”).

Because our core technologies incorporate encryption
and network security features, we may also be subject to U.S. export control regulations, including the Export Administration Regulations
(“EAR”), which govern the international transfer of encryption software and technical information. These rules could restrict
where and how we distribute our technology and may require specific filings or licenses before global deployment.

The legal framework for data protection and secure
communications continues to evolve rapidly. Future legislation or regulatory changes related to cybersecurity, encryption, or digital
infrastructure could increase our compliance costs or limit certain aspects of our technology. We monitor regulatory developments closely
and intend to implement appropriate compliance measures as our business grows and our products move toward commercialization.

EMPLOYEES

Our Sole Officer and Director is our only employee.
We don’t have any written agreements with our officers or directors at this time.

TRADEMARKS/TRADE NAMES/INTELLECTUAL PROPERTY

We have no registered trademarks or other intellectual
property as of the date of this Prospectus.

PROPERTY

We own no property at this time.  Our mailing
address is 1122-1577 Gulf Road, Point Roberts, WA 98281. This address is a mailing address only and is not our principal executive office.
We do not currently maintain a dedicated or permanent principal executive office.

Our President has allocated approximately 200 square
feet of a 1,200 square-foot office space that is also utilized by other companies with which he is affiliated. This office space is supported
by shared office staff and equipment necessary for the daily operation of our business. Our President provides this space to us on a rent-free
basis.  These arrangements are informal and constitute a related party arrangement. Management believes that this space will meet
our needs for the foreseeable future. Our telephone number is (307) 357-3085.

LEGAL PROCEEDINGS

We are unaware of any pending or threatened litigation
by or against us.

MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER
MATTERS

No public market currently exists for shares of our common stock.
Following completion of this offering, we intend to apply to have our common stock listed for quotation on the OTC Pink Market.
As we cannot predict when these registrations will be completed or if He will be accepted, we cannot predict if, or even when, active
trading will commence.  We have no plans, proposals, arrangements or understandings with any person with regard to the development
of a trading market in any of our securities.

PENNEY STOCK RULES

The Securities and Exchange Commission has also adopted
rules that regulate broker-dealer practices in connection with transactions in penny stocks.  Penny stocks are generally equity securities
with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system,
provided that current price and volume information with respect to transactions in such securities is provided by the exchange or system).

A purchaser is purchasing penny stock which limits
the ability to sell the stock.  The shares offered by this prospectus constitutes penny stock under the Securities and Exchange Act.
The shares will remain penny stocks for the foreseeable future.  The classification of penny stock makes it more difficult for a
broker-dealer to sell the stock into a secondary market, which makes it more difficult for a purchaser to liquidate his/her investment.
Any broker-dealer engaged by the purchaser for the purpose of selling his or her shares in us will be subject to Rules 15g-1 through 15g-10
of the Securities and Exchange Act.  Rather than creating a need to comply with those rules, some broker-dealers will refuse to attempt
to sell penny stock.

The penny stock rules require a broker-dealer, prior
to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document prepared by
the Commission, which:

·	contains a description of the nature and level of risk in the market for penny stocks in both public offerings and secondary trading;

·	contains a description of the broker’s or dealer’s duties to the customer and of the rights and remedies available to the customer with respect to a violation to such duties or other requirements of the Securities Act of 1934, as amended;

·	contains a brief, clear, narrative description of a dealer market, including “bid” and “ask” prices for penny stocks and the significance of the spread between the bid and ask price;

·	contains a toll-free telephone number for inquiries on disciplinary actions;

·	defines significant terms in the disclosure document or in the conduct of trading penny stocks; and

·	contains such other information and is in such form (including language, type, size and format) as the Securities and Exchange Commission shall require by rule or regulation;

The broker-dealer also must provide, prior to effecting
any transaction in a penny stock, to the customer:

·	the bid and offer quotations for the penny stock;

·	the compensation of the broker-dealer and its salesperson in the transaction;

·	the number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and liquidity of the market for such stock; and

·	monthly account statements showing the market value of each penny stock held in the customer’s account.