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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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 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

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

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

PROPERTY

The
company owns no property at this time.  We operate from our offices at 1122-1577 Gulf Road, Point Roberts, WA 98281. Our telephone
number is (307) 357-3085.  This space consists of approximately 200 square feet of office space.  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.

LEGAL
PROCEEDINGS

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).

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.

addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from those rules; the broker-dealer
must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser’s
written acknowledgment of the receipt of a risk disclosure statement, a written agreement to transactions involving penny stocks, and
a signed and dated copy of a written suitability statement.  These disclosure requirements will have the effect of reducing the
trading activity in the secondary market for our stock because it will be subject to these penny stock rules.  Therefore, stockholders
may have difficulty selling their securities.

Holders
of Our Common Stock

Currently,
we have one holder of record of our common stock.

Dividends

have not declared any dividends and we do not plan to declare any dividends in the foreseeable future.

REGULATION

Our
sole officer and director, who will offer and sell the Shares in this offering, is aware that they are required to comply with the
provisions of Regulation M promulgated under the Securities Exchange Act of 1934, as amended.  With certain exceptions,
Regulation M precludes officers, directors, sales agents, any broker-dealer or other person who participates in the
distribution of shares in this offering from bidding for or purchasing or attempting to induce any person to bid for or purchase any
security which is the subject of the distribution until the entire distribution is complete.

REPORTS

Upon
completion of this offering, we will be subject to certain reporting requirements and will furnish annual financial reports to our stockholders,
certified by our independent accountants, and will furnish unaudited quarterly financial reports in our quarterly reports filed electronically
with the SEC.  All reports and information filed by us can be found at the SEC website, www.sec.gov.