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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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-1/A

Amendment No. 3

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

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

1122-1577 Gulf Road

Point Roberts, WA 98281

(Mailing Address and telephone number of principal
executive offices)

1122-1577 Gulf Road

Point Roberts, WA 98281

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

Registered Agents Inc.

30 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

to the agent for service, should be sent to:

Mont E. Tanner

Attorney at Law

2950 East Flamingo Road, Suite G

Las Vegas, Nevada 89121

Telephone: (702) 369-9614

Facsimile: (702) 369-5731

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

If 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:

If 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. ☐

If 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. ☐

If 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	☒

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

If 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 MAY___, 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.

Up 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.

We 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.