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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was $(4,732) or approximately $(0.0005) per share based upon 5,000,000 shares outstanding. Purchasers of Shares in this Offering if 100% of Shares Sold Price per share $ 0.10 Dilution per share $ 0.0589 Net tangible book value per share after offering $ 0.0411 Capital contributions $ 350,000 Percentage of capital contributions 70 % Number of shares after offering held by public investors 3,500,000 Percentage of ownership after offering 41 % Purchasers of Shares in this Offering if 75% of Shares Sold Price per share $ 0.10 Net tangible book value per share before offering $ (0.0001) Potential gain to existing shareholders $ 170,000 Net tangible book value per share after offering $ 0.034 Increase to present stockholders in net tangible book value per share after offering $ 0.034 Capital contributions $ 262,500 Number of shares outstanding before the offering 5,000,000 Number of shares after offering held by public investors 2,625,000

Percentage of ownership after offering 34	%

Purchasers of Shares in this Offering if 50% of Shares Sold

Price per share	$	0.10

Net tangible book value per share before offering	$	(0.0001)

Potential gain to existing shareholders	$	130,000

Net tangible book value per share after offering	$	0.026

Increase to present stockholders in net tangible book value per share after offering	$	0.026

Capital contributions	$	175,000

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 1,750,000

Percentage of ownership after offering 26	%

Purchasers of Shares in this Offering if 25% of Shares Sold

Price per share	$	0.10

Net tangible book value per share before offering	$	(0.0001)

Potential gain to existing shareholders	$	75,000

Net tangible book value per share after offering	$	0.015

Increase to present stockholders in net tangible book value per share after offering	$	0.015

Capital contributions	$	87,500

Number of shares outstanding before the offering 5,000,000

Number of shares after offering held by public investors 875,000

Percentage of ownership after offering 15	%

PLAN OF DISTRIBUTION

OFFERING WILL BE SOLD BY OUR SOLE OFFICER AND DIRECTOR

This is a “self-underwritten” offering,
which means the Shares will be sold by Roger McClay, our sole officer and director; no underwriters will be engaged to sell the Shares.
This Prospectus is part of a registration statement filed with the U.S. Securities and Exchange Commission that permits our officer and
director to sell the Shares directly to the public, with no commission or other remuneration payable to him for any Shares he sells.
There are no plans or arrangements to enter into any contracts or agreements to sell the Shares with any underwriter, broker or dealer.

Mr. Roger McClay, our sole officer and director will
sell the shares and intends to offer them to friends, family members and acquaintances and will receive no remuneration of any kind for
his services.  In offering the securities on our behalf, he will rely on the safe harbor from broker-dealer registration provisions,
as set out in Rule 3a4-1 under the Securities Exchange Act of 1934.

Mr. Roger McClay will not register as a broker-dealer
to sell shares in this offering, pursuant to Section 15 of the Securities Exchange Act of 1934, in reliance upon Rule 3a4-1, which sets
forth those conditions under which a person associated with an Issuer may participate in the offering of the Issuer’s securities
and not be deemed to be a broker-dealer.

a.	Our sole officer and director are not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Act, at the time of his participation; and

b.	Our sole officer and director will not be compensated in connection with his participation by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities; and

c.	Our sole officer and director are not, and will not be at the time of his participation in the offering, an associated person of a broker-dealer; and

d.	Our sole officer and director meet the conditions of paragraph (a)(4)(ii) of Rule 3a4-1 of the Exchange Act, in that they:

·	primarily perform, or are intended primarily to perform at the end of the offering, substantial duties for or on behalf of our Company, other than in connection with transactions in securities; and

·	are not brokers or dealers, or been an associated person of a broker or dealer, within the preceding twelve months; and

·	have not participated in selling and offering securities for any Issuer more than once every twelve months other than in reliance on Paragraphs (a)(4)(i) or (a)(4)(iii).

Roger McClay will not purchase any Shares in this
offering.

TERMS OF OFFERING

The 3,500,000 shares will be sold at the fixed price
of $0.10 per share until the completion of this offering.  There is no minimum amount of subscription required per investor and subscriptions,
once received, are irrevocable.  The offering price of the Shares has been determined arbitrarily by us.  The price does not
bear any relationship to our assets, book value, earnings, or other established criteria for valuing a privately held company.  In
determining the number of shares to be offered and the offering price, we took into consideration our capital structure and the amount
of money we would need to implement our business plans.  Accordingly, the offering price should not be considered an indication of
the actual value of our securities.

This offering will commence on the date of this prospectus
and continue for a period not to exceed 180 days (the Expiration Date).

This is a “best efforts” offering and,
as such, we will be able to spend any of the proceeds from this offering as the shares are sold and the proceeds are received.

PROCEDURES FOR SUBSCRIBING

If you decide to subscribe for any shares in this
offering, you will be required to execute a Subscription Agreement and tender it, together with a check, bank draft or wire payment confirmation
to us.  No escrow agent is involved in this offering and we will receive the proceeds directly from any subscriptions.

Subscriptions, once received by us are irrevocable.
All checks for subscriptions should be made payable to “Palermo Technologies Inc.”

We intend to engage a transfer agent and issue the shares within 90 after
the close of the entire offering, or as soon thereafter as practicable.

DESCRIPTION OF OUR BUSINESS

OVERVIEW

We 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.

HISTORY

We were incorporated in the State of Wyoming on July
2, 2025.  In anticipation of launching our business, we have incorporated the Company and developed its business plan of operations.
Our President has identified prospective customers, identified broad target markets and determined effective ways to market our technology.

Current Operation

We are an early-stage company focused on developing
our core secure communications infrastructure platform. To date, our operations have primarily consisted of research, architectural design
and prototype development of our underlying technology. While we have not yet generated any revenue, we have begun initial outreach and
early sales efforts aimed at establishing pilot programs and building our commercial pipeline. Our near-term priorities include completing
functional prototypes, expanding customer evaluations and preparing the foundation for broader commercialization.

We are currently conducting detailed technical
specifications development and overall systems architecture planning for our platform, including evaluating scalability, security, and
integration requirements. In parallel, we are researching and evaluating potential technology partners, third-party service providers
and development firms that may assist us in building, deploying, and maintaining our platform. We are also preparing comprehensive requirements
documentation for our secure communications infrastructure, with a focus on data protection, encryption standards, user authentication
protocols and regulatory compliance considerations. In addition, we are conducting preliminary market research, analyzing competitive
offerings and identifying target customer segments in order to refine our product positioning and inform our go-to-market strategy.

Business Operations

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.

Products and Services

The Palermo software stack includes the following composable modules:

●	SecureMail  — A decentralized, post-quantum encrypted email protocol with full content
and metadata protection. Inbox discovery uses zero-knowledge proofs, and header encryption thwarts traffic correlation.

●	Node Chat  — A peer-to-peer ephemeral messaging system optimized for adversarial environments.
Messages auto-expire and route through obfuscated relays with forward secrecy.

●	Safe Transfer  — A tamper-evident, audit-traceable file exchange module with conditional
expiry, geo-fencing, and embedded watermarking for evidentiary assurance.