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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NOTE 6 – SUBSEQUENT EVENTS The Company evaluated all events or transactions that occurred after October 31, 2025, through December 29, 2025 and determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period from October 31, 2025 to December 29, 2025. PALERMO TECHNOLOGIES INC. Shares of Common Stock PROSPECTUS Until ____________, 2026, all dealers that effect transactions in these securities, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions. PART II - INFORMATION NOT REQUIRED IN PROSPECTUS ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION The expenses to be paid by the Registrant are as follows. All amounts, other than the SEC registration fee, are estimates. Amount to be Paid

SEC Registration Fee $	38.57

Legal fees and expenses $	3,600

Accounting fees and expenses $

Transfer Agent fees and expenses $	5,000

Printing $

Miscellaneous $

Total $	25,000

ITEM
14.  INDEMNIFICATION OF DIRECTORS AND OFFICERS

Under
the Wyoming Statutes and our Articles of Incorporation, our directors and officers will have no personal liability to us or our shareholders
for monetary damages incurred as the result of the breach or alleged breach by a director or officer of his “duty of care.”
This provision does not apply to the directors’: (i) acts or omissions that involve intentional misconduct, fraud or a knowing
and culpable violation of law, or (ii) approval of an unlawful dividend, distribution, stock repurchase or redemption.  This provision
would generally absolve directors of personal liability for negligence in the performance of his duties, including gross negligence.

The
effect of this provision in our Articles of Incorporation is to eliminate the rights of our Company and our shareholders (through shareholder’s
derivative suits on behalf of our Company) to recover monetary damages against a director for breach of his fiduciary duty of care as
a director (including breaches resulting from negligent or grossly negligent behavior) except in the situations described in clauses
(i) and (ii) above.  This provision does not limit nor eliminate the rights of our Company or any shareholder to seek non-monetary
relief such as an injunction or rescission in the event of a breach of a director’s duty of care.  Section 7-109-102 of the
Wyoming Business Corporation Act provides corporations the right to indemnify their directors, officers, employees and agents in accordance
with applicable law.

Insofar
as indemnification for liabilities arising under the Securities Act of 1933, as amended, may be permitted to directors, officers, or
persons controlling the Company pursuant to the foregoing provisions, the Company has been informed that, in the opinion of the Securities
and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act of 1933, as amended, and is
therefore unenforceable.

ITEM
15.  RECENT SALES OF UNREGISTERED SECURITIES

July 2, 2025, Roger McClay acquired 5,000,000 shares of common stock of the company, valued at $500 for services rendered to the Company.

of July 31, 2025, there was a total of 5,000,000 shares of the Company issued and outstanding.

have not issued any of our securities during the past three years.

ITEM
16.  EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

Exhibit Description

3.1 Articles of Incorporation

3.2 Bylaws

5.1 Opinion of Mont E. Tanner, Attorney at Law

23.1 Consent of Boladale Lawal & Co

99.1 Form of Subscription Agreement

107 Filing Fee Table

ITEM
17.  UNDERTAKINGS

The
undersigned Registrant hereby undertakes:

(a)	(1)	To file, during any period
in which offers or sales of securities are being made, a post-effective amendment to this registration statement to:

(i)	Include
any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end
of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b)
(§230.424(b) of this chapter) if, in the aggregate, the changes in volume and price represent no more than 20% change in the
maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration
statement.

(iii)	To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement;

(2)	That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.

remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.

(4)	That,
for the purpose of determining liability under the Securities Act of 1933 to any purchaser:

the registrant is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating
to an offering, other than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A,
shall be deemed to be part of and included in the registration statement as of the date it is first used after effectiveness. Provided,
however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a
document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration
statement will, as to a purchaser with a time of contract of sale prior to such first use, supersede or modify any statement that
was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately
prior to such date of first use.

(5)	That,
for the purpose of determining liability of the registrant under the Securities Act of 1933 to any purchaser in the initial distribution
of the securities: The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant
to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller
to the purchaser and will be considered to offer or sell such securities to such purchaser:

(i)	Any
preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule

(ii)	Any
free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by
the undersigned registrant;

(iii)	The
portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or our securities provided by or on behalf of the undersigned registrant; and

(iv)	Any
other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

so far as indemnification for liabilities arising under the Securities Act of 1933 (the “Act”) may be permitted to our
directors, officers and controlling persons pursuant to the provisions above, or otherwise, we have been advised that in the opinion
of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable.

the event that a claim for indemnification against such liabilities, other than the payment by us of expenses incurred or paid by one
of our directors, officers, or controlling persons in the successful defense of any action, suit or proceeding, is asserted by one of
our directors, officers, or controlling persons in connection with the securities being registered, we will, unless in the opinion of
our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether
such indemnification is against public policy as expressed in the Securities Act and we will be governed by the final adjudication of
such issue.

SIGNATURES

Pursuant to the
requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned
on the ____ day of January, 2026 in the city of Point Roberts, Washington.

PALERMO
TECHNOLOGIES INC.

By:	/s/	Roger McClay

Name:	Roger McClay,

Title:	Chief Executive
Officer and President

(Principal
Executive, Financial and Accounting Officer)