SEC Filing Document

Company: Palermo Technologies Inc.
Ticker: 
CIK: 2101355
Filing Type: S-1/A
Document Type: S-1/A
Date Filed: 2026-03-05
Accession Number: 0002097570-26-000011
Exchange: 
SIC Code: 4899
SIC Description: Communications Services, NEC
URL: https://www.sec.gov/Archives/edgar/data/2101355/000209757026000011/pale-20260304_s1a1.htm

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for forensic log handling and enclave evidence. Open Standards Participation Palermo actively contributes to global technical and regulatory standards bodies: ● ETSI ISG-CYBER — Palermo has proposed metadata-resistant relay protocols for state-adopted secure messaging use cases. ● W3C DID Working Group — Palermo’s identity team contributes to standardization of privacy-preserving credential issuance and secure selective disclosure. ● ISO/IEC 27036 — Palermo participates in advisory reviews of secure supply chain communication standards. ● IETF Privacy Enhancements and Assessments — Palermo engages in draft recommendations for header encryption, forward secrecy enforcement, and jurisdiction-aware routing in modern communications stacks. By operating within standards bodies, Palermo ensures that its innovations remain auditable, interoperable, and durable beyond any single company or jurisdiction. Developer Engagement Metrics and Goals By Q2 2026, Palermo aims to: ● Support 1,000+ monthly active developers in testnet and regulatory sandbox environments ● Onboard 200+ contributed policy packs covering 50+ national frameworks

●	Certify 100+ independent audit tools compatible with Palermo’s forensic logging framework

This community-layered go-to-market motion allows Palermo to scale
not only by institutional sales—but by platform gravity, drawing in legal technologists, developers, and regulatory architects
who can adapt the system to evolving global conditions.

Global Events, Thought Leadership, and Strategic Advocacy

To secure long-term influence in its regulatory-aligned market, we
are investing in a thought leadership and advocacy strategy that positions the company as a global authority on lawful encrypted
communications, digital sovereignty, and cross-border compliance.

This pillar of the go-to-market strategy is designed not just to generate
awareness, but to shape norms, influence procurement frameworks, and embed Palermo’s architectural principles into the regulatory
and cybersecurity discourse of the next decade.

Executive Visibility and Strategic Messaging

Our leadership team maintains an active presence in high-trust regulatory,
legal, and cybersecurity forums. Key executive communications priorities include:

●	Demonstrating thought ownership around lawful secrecy, sovereign digital infrastructure, and regulator-grade
encryption

●	Educating compliance and legal audiences on executable policy logic and the concept of “zero-trust
jurisdiction”

●	Influencing procurement frameworks and certification regimes in emerging technology governance
bodies

In 2025–2026, Palermo executives are slated to present or lead
workshops at:

●	The Global Privacy Assembly (GPA)

●	CPDP (Computers, Privacy and Data Protection) Brussels

●	RSA Conference (RegTech Track)

●	UN Internet Governance Forum

●	OECD Forum on Digital Economy Policy

Palermo also collaborates with public interest groups, regulators,
and international standards organizations to advocate for metadata minimization, auditable relay transparency, and post-quantum
communication readiness as industry baselines.

Regulator and Legal Network Cultivation

Palermo invests heavily in maintaining trusted relationships
with regulators, auditors, and legal stakeholders. Its GTM team includes legal engineers and former government tech advisors who help
bridge Palermo’s technical stack with emerging legal standards.

Activities include:

●	Regulatory Listening Tours  — Palermo conducts private briefings and reverse-pitch
sessions with data protection authorities, privacy commissions, and financial regulators to gather input and co-develop deployment priorities.

●	Policy Co-Authoring  — Palermo offers workshops where regulators simulate their national
laws within PalermoMesh, validating enforceability and surfacing gaps for mutual resolution.

●	Cross-Jurisdictional Working Groups  — Palermo facilitates dialogues between legal
experts in multiple regions (e.g., EU-LATAM, APAC-EU) to align compliance interpretation across borders using executable policy artifacts.

Media, Publications and Public Discourse

To reinforce its strategic voice, Palermo contributes to industry
literature and policy debate through:

●	Technical white papers on enclave forensics, audit trail sealing, and policy routing semantics

●	Legal position papers co-authored with partner firms on GDPR-NIS2 synthesis, AI Act impact on communications,
and lawful relay federation

●	Commentary and interviews in publications like Lawfare, RegTech Insider, Cybersecurity
Law Report, and European Data Protection Review

Palermo’s advocacy isn’t reactive—it is constructive
and 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. 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.  Management
believes that this space will meet our needs for the foreseeable future. Our telephone number is (307) 357-3085.

LEGAL PROCEEDINGS